Agri-Bart & Jasper: 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-Bart & Jasper
Largest movements
- Tangible fixed assets +€31,599
up €31,599 (+31.6%), from €99,894 to €131,492
of which Plant, machinery and equipment: +€36,399
- Profit (loss) carried forward +€25,151
up €25,151 (+80.1%), from -€31,399 to -€6,248
- Other debts +€22,685
up €22,685 (+93.2%), from €24,330 to €47,016
- Current portion of long-term debt -€19,804
down €19,804 (-81.2%), from €24,384 to €4,581
- Debts after one year +€5,419
up €5,419 (+32.0%), from €16,951 to €22,370
- Trade debts -€2,695
down €2,695 (-42.5%), from €6,345 to €3,649
- Depreciation -€6,993
down €6,993 (-29.0%), from €24,142 to €17,149
- Gross operating margin +€1,614
up €1,614 (+3.7%), from €43,737 to €45,351
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 | €120,186 | €153,111 | +€32,924 | +27.4% |
| Fixed assets | 21/28 | €99,894 | €131,492 | +€31,599 | +31.6% |
| Tangible fixed assets | 22/27 | €99,894 | €131,492 | +€31,599 | +31.6% |
| Land and buildings | 22 | €57,700 | €57,700 | = | 0.0% |
| Plant, machinery and equipment | 23 | €20,772 | €57,171 | +€36,399 | +175% |
| Furniture and vehicles | 24 | €21,422 | €16,621 | -€4,800 | -22.4% |
| Current assets | 29/58 | €20,293 | €21,618 | +€1,326 | +6.5% |
| Amounts receivable within one year | 40/41 | €6,588 | €5,232 | -€1,357 | -20.6% |
| Trade receivables | 40 | €6,308 | €5,232 | -€1,077 | -17.1% |
| Other amounts receivable | 41 | €280 | - | -€280 | |
| Cash at bank and in hand | 54/58 | €12,727 | €14,187 | +€1,460 | +11.5% |
| Deferred charges and accrued income | 490/1 | €977 | €2,200 | +€1,222 | +125% |
| Total equity and liabilities | 10/49 | €120,186 | €153,111 | +€32,924 | +27.4% |
| Equity | 10/15 | €44,901 | €70,052 | +€25,151 | +56.0% |
| Contributions | 10/11 | €76,300 | €76,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,399 | -€6,248 | +€25,151 | +80.1% |
| Amounts payable | 17/49 | €75,285 | €83,059 | +€7,774 | +10.3% |
| Amounts payable after more than one year | 17 | €16,951 | €22,370 | +€5,419 | +32.0% |
| Financial debts | 170/4 | €16,951 | €22,370 | +€5,419 | +32.0% |
| Amounts payable within one year | 42/48 | €58,335 | €60,689 | +€2,355 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €24,384 | €4,581 | -€19,804 | -81.2% |
| Trade debts | 44 | €6,345 | €3,649 | -€2,695 | -42.5% |
| Suppliers | 440/4 | €6,345 | €3,649 | -€2,695 | -42.5% |
| Taxes, remuneration and social security | 45 | €3,275 | €5,443 | +€2,168 | +66.2% |
| Taxes | 450/3 | €1,275 | €3,443 | +€2,168 | +170% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €24,330 | €47,016 | +€22,685 | +93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,142 | €17,149 | -€6,993 | -29.0% |
| Other operating charges | 640/8 | €1,015 | €884 | -€131 | -12.9% |
| Gross operating margin | 9900 | €43,737 | €45,351 | +€1,614 | +3.7% |
| Operating profit (loss) | 9901 | €18,579 | €27,317 | +€8,738 | +47.0% |
| Financial income | 75/76B | €5 | €3 | -€2 | -40.2% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -40.2% |
| Financial charges | 65/66B | €1,829 | €2,170 | +€341 | +18.6% |
| Recurring financial charges | 65 | €1,829 | €2,170 | +€341 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €16,755 | €25,151 | +€8,395 | +50.1% |
| Profit (loss) for the period | 9904 | €16,755 | €25,151 | +€8,395 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,755 | €25,151 | +€8,395 | +50.1% |
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 16 October 2026 via checked.be.