AGRI-ART: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AGRI-ART
Largest movements
- Tangible fixed assets -€1.2m
down €1.2m (-100%), from €1.2m to €0
- Cash +€380,568
up €380,568 (+6,690%), from €5,688 to €386,257
mainly Investment in fixed assets (net) (+€1.2m) and Net result for the year (+€537,737)
- Other debts -€1.3m
down €1.3m (-99.0%), from €1.4m to €13,547
- Profit (loss) carried forward +€290,166
up €290,166, from -€290,166 to €0
- Reserves +€247,571
up €247,571 (+2,852%), from €8,680 to €256,251
of which Distributable reserves: +€247,571
- Tax, wage and social debts +€24,494
up €24,494 (+521%), from €4,700 to €29,194
- Gross operating margin +€648,912
up €648,912, from -€17,212 to €631,700
- Taxes +€91,866
up €91,866 (+9,487%), from €968 to €92,835
- Depreciation -€10,189
down €10,189 (-100%), from €10,189 to €0
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,166,396 | €386,750 | -€779,646 | -66.8% |
| Fixed assets | 21/28 | €1,159,804 | €0 | -€1.2m | -100% |
| Tangible fixed assets | 22/27 | €1,159,804 | €0 | -€1.2m | -100% |
| Land and buildings | 22 | €1,159,804 | €0 | -€1.2m | -100% |
| Current assets | 29/58 | €6,591 | €386,750 | +€380,158 | +5,767% |
| Amounts receivable within one year | 40/41 | €354 | €493 | +€139 | +39.3% |
| Other amounts receivable | 41 | €354 | €493 | +€139 | +39.3% |
| Cash at bank and in hand | 54/58 | €5,688 | €386,257 | +€380,568 | +6,690% |
| Deferred charges and accrued income | 490/1 | €549 | €0 | -€549 | -100% |
| Total equity and liabilities | 10/49 | €1,166,396 | €386,750 | -€779,646 | -66.8% |
| Equity | 10/15 | -€194,686 | €343,051 | +€537,737 | |
| Contributions | 10/11 | €86,800 | €86,800 | = | 0.0% |
| Capital | 10 | €86,800 | €86,800 | = | 0.0% |
| Issued capital | 100 | €86,800 | €86,800 | = | 0.0% |
| Reserves | 13 | €8,680 | €256,251 | +€247,571 | +2,852% |
| Non-distributable reserves | 130/1 | €8,680 | €8,680 | = | 0.0% |
| Legal reserve | 130 | €8,680 | €8,680 | = | 0.0% |
| Distributable reserves | 133 | - | €247,571 | +€247,571 | |
| Profit (loss) carried forward | 14 | -€290,166 | €0 | +€290,166 | |
| Amounts payable | 17/49 | €1,361,082 | €43,699 | -€1.3m | -96.8% |
| Amounts payable within one year | 42/48 | €1,361,082 | €43,699 | -€1.3m | -96.8% |
| Trade debts | 44 | €968 | €958 | -€10 | -1.0% |
| Suppliers | 440/4 | €968 | €958 | -€10 | -1.0% |
| Taxes, remuneration and social security | 45 | €4,700 | €29,194 | +€24,494 | +521% |
| Taxes | 450/3 | €4,700 | €29,194 | +€24,494 | +521% |
| Other amounts payable | 47/48 | €1,355,414 | €13,547 | -€1.3m | -99.0% |
| Non-recurring operating income | 76A | - | €716,446 | +€716,446 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,189 | €0 | -€10,189 | -100% |
| Other operating charges | 640/8 | €2,437 | €2,535 | +€98 | +4.0% |
| Gross operating margin | 9900 | -€17,212 | €631,700 | +€648,912 | |
| Operating profit (loss) | 9901 | -€29,839 | €629,165 | +€659,003 | |
| Financial income | 75/76B | - | €1,689 | +€1,689 | |
| Recurring financial income | 75 | - | €1,689 | +€1,689 | |
| Financial charges | 65/66B | €270 | €282 | +€13 | +4.7% |
| Recurring financial charges | 65 | €270 | €282 | +€13 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,108 | €630,572 | +€660,680 | |
| Income taxes | 67/77 | €968 | €92,835 | +€91,866 | +9,487% |
| Profit (loss) for the period | 9904 | -€31,077 | €537,737 | +€568,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,077 | €537,737 | +€568,813 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.