AGRI-BASSEILLES: 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-BASSEILLES
Largest movements
- Receivables within one year +€122,112
up €122,112 (+230%), from €52,991 to €175,103
of which Other amounts receivable: +€137,086
- Deferred charges and accrued income -€39,826
down €39,826 (-59.3%), from €67,144 to €27,318
- Trade debts +€164,093
up €164,093 (+440%), from €37,292 to €201,385
- Profit (loss) carried forward -€74,714
down €74,714, from €7,400 to -€67,315
- Other debts -€31,109
down €31,109 (-66.2%), from €46,971 to €15,863
- Accrued charges and deferred income +€27,599
up €27,599 (+31.5%), from €87,678 to €115,277
- Gross operating margin -€14,085
down €14,085 (-97.7%), from €14,423 to €338
- Staff costs -€9,933
down €9,933 (-70.7%), from €14,057 to €4,125
- Depreciation +€3,943
up €3,943 (+31.9%), from €12,381 to €16,324
- Other operating charges -€2,910
down €2,910 (-43.9%), from €6,628 to €3,718
- Financial charges +€1,525
up €1,525 (+16,798%), from €9 to €1,534
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 | €207,705 | €292,591 | +€84,886 | +40.9% |
| Fixed assets | 21/28 | €44,281 | €42,905 | -€1,376 | -3.1% |
| Tangible fixed assets | 22/27 | €44,281 | €42,905 | -€1,376 | -3.1% |
| Plant, machinery and equipment | 23 | €37,443 | €34,037 | -€3,405 | -9.1% |
| Furniture and vehicles | 24 | €6,838 | €8,868 | +€2,029 | +29.7% |
| Current assets | 29/58 | €163,424 | €249,686 | +€86,262 | +52.8% |
| Stocks and contracts in progress | 3 | €31,319 | €32,995 | +€1,675 | +5.3% |
| Stocks | 30/36 | €31,319 | €32,995 | +€1,675 | +5.3% |
| Amounts receivable within one year | 40/41 | €52,991 | €175,103 | +€122,112 | +230% |
| Trade receivables | 40 | €38,583 | €23,608 | -€14,975 | -38.8% |
| Other amounts receivable | 41 | €14,408 | €151,495 | +€137,086 | +951% |
| Current investments | 50/53 | €10,773 | €10,773 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,196 | €3,497 | +€2,301 | +192% |
| Deferred charges and accrued income | 490/1 | €67,144 | €27,318 | -€39,826 | -59.3% |
| Total equity and liabilities | 10/49 | €207,705 | €292,591 | +€84,886 | +40.9% |
| Equity | 10/15 | €34,668 | -€40,046 | -€74,714 | |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,400 | -€67,315 | -€74,714 | |
| Amounts payable | 17/49 | €173,037 | €332,638 | +€159,601 | +92.2% |
| Amounts payable within one year | 42/48 | €85,359 | €217,360 | +€132,002 | +155% |
| Trade debts | 44 | €37,292 | €201,385 | +€164,093 | +440% |
| Suppliers | 440/4 | €37,292 | €201,385 | +€164,093 | +440% |
| Taxes, remuneration and social security | 45 | €1,096 | €113 | -€983 | -89.7% |
| Taxes | 450/3 | - | €113 | +€113 | |
| Remuneration and social security | 454/9 | €1,096 | - | -€1,096 | |
| Other amounts payable | 47/48 | €46,971 | €15,863 | -€31,109 | -66.2% |
| Accrued charges and deferred income | 492/3 | €87,678 | €115,277 | +€27,599 | +31.5% |
| Remuneration, social security and pensions | 62 | €14,057 | €4,125 | -€9,933 | -70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,381 | €16,324 | +€3,943 | +31.9% |
| Other operating charges | 640/8 | €6,628 | €3,718 | -€2,910 | -43.9% |
| Non-recurring operating charges | 66A | - | €49,427 | +€49,427 | |
| Gross operating margin | 9900 | €14,423 | €338 | -€14,085 | -97.7% |
| Operating profit (loss) | 9901 | -€18,643 | -€73,255 | -€54,612 | -293% |
| Financial income | 75/76B | €261 | €108 | -€154 | -58.8% |
| Recurring financial income | 75 | €261 | €108 | -€154 | -58.8% |
| Financial charges | 65/66B | €9 | €1,534 | +€1,525 | +16,798% |
| Recurring financial charges | 65 | €9 | €1,534 | +€1,525 | +16,798% |
| Profit (loss) for the period before taxes | 9903 | -€18,391 | -€74,682 | -€56,291 | -306% |
| Income taxes | 67/77 | -€127 | €32 | +€159 | |
| Profit (loss) for the period | 9904 | -€18,264 | -€74,714 | -€56,450 | -309% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,264 | -€74,714 | -€56,450 | -309% |
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 24 October 2026 via checked.be.