Agri-Chénia: 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-Chénia
Largest movements
- Stocks and contracts +€99,094
up €99,094 (+102.4%), from €96,762 to €195,857
- Tangible fixed assets -€39,015
down €39,015 (-23.1%), from €169,214 to €130,198
- Intangible fixed assets +€6,518
up €6,518 (+4.5%), from €144,210 to €150,728
- Reserves +€45,000
up €45,000 (+100.0%), from €45,000 to €90,000
- Profit (loss) carried forward +€28,819
up €28,819 (+31.2%), from €92,340 to €121,158
- Accrued charges and deferred income -€10,949
no longer reported in 2025 (was €10,949)
- Tax, wage and social debts +€8,989
up €8,989 (+79.0%), from €11,377 to €20,366
- Debts after one year -€8,906
down €8,906 (-8.3%), from €106,873 to €97,967
- Gross operating margin +€27,156
up €27,156 (+21.5%), from €126,151 to €153,307
- Taxes +€5,227
up €5,227 (+27.7%), from €18,881 to €24,108
- Depreciation +€2,347
up €2,347 (+4.9%), from €47,440 to €49,787
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.
Cash bridge derived
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 | €572,509 | €636,217 | +€63,708 | +11.1% |
| Fixed assets | 21/28 | €328,875 | €296,377 | -€32,498 | -9.9% |
| Intangible fixed assets | 21 | €144,210 | €150,728 | +€6,518 | +4.5% |
| Tangible fixed assets | 22/27 | €169,214 | €130,198 | -€39,015 | -23.1% |
| Land and buildings | 22 | €20,029 | €17,525 | -€2,504 | -12.5% |
| Plant, machinery and equipment | 23 | €71,234 | €52,896 | -€18,337 | -25.7% |
| Furniture and vehicles | 24 | €77,951 | €59,777 | -€18,174 | -23.3% |
| Financial fixed assets | 28 | €15,450 | €15,450 | = | 0.0% |
| Current assets | 29/58 | €243,635 | €339,840 | +€96,205 | +39.5% |
| Stocks and contracts in progress | 3 | €96,762 | €195,857 | +€99,094 | +102.4% |
| Stocks | 30/36 | €96,762 | €195,857 | +€99,094 | +102.4% |
| Amounts receivable within one year | 40/41 | €54,172 | €54,568 | +€396 | +0.7% |
| Trade receivables | 40 | €54,172 | €54,568 | +€396 | +0.7% |
| Cash at bank and in hand | 54/58 | €92,700 | €89,415 | -€3,285 | -3.5% |
| Total equity and liabilities | 10/49 | €572,509 | €636,217 | +€63,708 | +11.1% |
| Equity | 10/15 | €152,340 | €226,158 | +€73,819 | +48.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €90,000 | +€45,000 | +100.0% |
| Distributable reserves | 133 | €45,000 | €90,000 | +€45,000 | +100.0% |
| Profit (loss) carried forward | 14 | €92,340 | €121,158 | +€28,819 | +31.2% |
| Amounts payable | 17/49 | €420,170 | €410,059 | -€10,111 | -2.4% |
| Amounts payable after more than one year | 17 | €106,873 | €97,967 | -€8,906 | -8.3% |
| Financial debts | 170/4 | €106,873 | €97,967 | -€8,906 | -8.3% |
| Amounts payable within one year | 42/48 | €302,348 | €312,092 | +€9,745 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €8,906 | €8,906 | = | 0.0% |
| Trade debts | 44 | €23,548 | €24,304 | +€756 | +3.2% |
| Suppliers | 440/4 | €23,548 | €24,304 | +€756 | +3.2% |
| Taxes, remuneration and social security | 45 | €11,377 | €20,366 | +€8,989 | +79.0% |
| Taxes | 450/3 | €11,377 | €20,366 | +€8,989 | +79.0% |
| Other amounts payable | 47/48 | €258,516 | €258,516 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €10,949 | - | -€10,949 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,440 | €49,787 | +€2,347 | +4.9% |
| Other operating charges | 640/8 | €1,293 | €1,425 | +€132 | +10.2% |
| Gross operating margin | 9900 | €126,151 | €153,307 | +€27,156 | +21.5% |
| Operating profit (loss) | 9901 | €77,419 | €102,095 | +€24,677 | +31.9% |
| Financial income | 75/76B | €266 | €110 | -€155 | -58.5% |
| Recurring financial income | 75 | €266 | €110 | -€155 | -58.5% |
| Financial charges | 65/66B | €4,595 | €4,279 | -€317 | -6.9% |
| Recurring financial charges | 65 | €4,595 | €4,279 | -€317 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €73,089 | €97,927 | +€24,838 | +34.0% |
| Income taxes | 67/77 | €18,881 | €24,108 | +€5,227 | +27.7% |
| Profit (loss) for the period | 9904 | €54,207 | €73,819 | +€19,611 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,207 | €73,819 | +€19,611 | +36.2% |
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 12 October 2026 via checked.be.