AGRI-CLERMONT: 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-CLERMONT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Short-term financial debts +€7,631
up €7,631 (+3.3%), from €229,567 to €237,199
- Trade debts -€3,031
down €3,031 (-67.5%), from €4,492 to €1,461
- Profit (loss) carried forward -€2,484
down €2,484 (-1.0%), from -€253,692 to -€256,176
- Tax, wage and social debts -€2,125
down €2,125 (-12.7%), from €16,751 to €14,626
- Taxes +€44,671
no longer reported in 2025 (was -€44,671)
- Gross operating margin +€6,736
up €6,736 (+74.7%), from -€9,022 to -€2,286
- Other operating charges -€3,415
no longer reported in 2025 (was €3,415)
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 | €15,718 | €15,710 | -€8 | -0.1% |
| Current assets | 29/58 | €15,718 | €15,710 | -€8 | -0.1% |
| Amounts receivable after more than one year | 29 | €15,710 | €15,710 | = | 0.0% |
| Trade receivables | 290 | €15,710 | €15,710 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8 | - | -€8 | |
| Total equity and liabilities | 10/49 | €15,718 | €15,710 | -€8 | -0.1% |
| Equity | 10/15 | -€235,092 | -€237,576 | -€2,484 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€253,692 | -€256,176 | -€2,484 | -1.0% |
| Amounts payable | 17/49 | €250,810 | €253,285 | +€2,475 | +1.0% |
| Amounts payable within one year | 42/48 | €250,810 | €253,285 | +€2,475 | +1.0% |
| Financial debts | 43 | €229,567 | €237,199 | +€7,631 | +3.3% |
| Credit institutions | 430/8 | €229,567 | €237,199 | +€7,631 | +3.3% |
| Trade debts | 44 | €4,492 | €1,461 | -€3,031 | -67.5% |
| Suppliers | 440/4 | €4,492 | €1,461 | -€3,031 | -67.5% |
| Taxes, remuneration and social security | 45 | €16,751 | €14,626 | -€2,125 | -12.7% |
| Taxes | 450/3 | €16,751 | €14,626 | -€2,125 | -12.7% |
| Other operating charges | 640/8 | €3,415 | - | -€3,415 | |
| Non-recurring operating charges | 66A | €1,250 | - | -€1,250 | |
| Gross operating margin | 9900 | -€9,022 | -€2,286 | +€6,736 | +74.7% |
| Operating profit (loss) | 9901 | -€13,687 | -€2,286 | +€11,401 | +83.3% |
| Financial income | 75/76B | €26 | €4 | -€22 | -85.0% |
| Recurring financial income | 75 | €26 | €4 | -€22 | -85.0% |
| Financial charges | 65/66B | €162 | €201 | +€40 | +24.5% |
| Recurring financial charges | 65 | €162 | €201 | +€40 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,823 | -€2,484 | +€11,339 | +82.0% |
| Income taxes | 67/77 | -€44,671 | - | +€44,671 | |
| Profit (loss) for the period | 9904 | €30,849 | -€2,484 | -€33,332 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,849 | -€2,484 | -€33,332 |
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.