AGRI COUR: 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 COUR
Largest movements
- Stocks and contracts +€26,129
up €26,129 (+18.3%), from €142,552 to €168,681
- Cash +€9,913
up €9,913 (+80.5%), from €12,316 to €22,228
mainly Net result for the year (+€120,876) and Depreciation (+€48,952)
- Tangible fixed assets -€9,201
down €9,201 (-3.2%), from €289,246 to €280,045
of which Furniture and vehicles: -€61,332
- Profit (loss) carried forward +€120,876
up €120,876 (+140%), from €86,455 to €207,330
- Other debts -€69,654
down €69,654 (-50.2%), from €138,812 to €69,158
- Debts after one year -€48,828
down €48,828 (-31.1%), from €156,838 to €108,010
- Tax, wage and social debts +€11,207
up €11,207 (+13,865%), from €81 to €11,288
- Trade debts +€10,825
up €10,825 (+66.5%), from €16,280 to €27,105
- Gross operating margin +€134,786
up €134,786 (+175%), from €77,197 to €211,983
- Taxes +€29,850
up €29,850 (+6,617%), from €451 to €30,301
- Depreciation -€18,672
down €18,672 (-27.6%), from €67,624 to €48,952
- Purchases and services -€17,841
down €17,841 (-22.2%), from €80,360 to €62,519
- Turnover +€16,603
up €16,603 (+10.8%), from €154,007 to €170,610
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 | €452,698 | €478,019 | +€25,320 | +5.6% |
| Fixed assets | 21/28 | €289,246 | €280,045 | -€9,201 | -3.2% |
| Tangible fixed assets | 22/27 | €289,246 | €280,045 | -€9,201 | -3.2% |
| Land and buildings | 22 | €75,962 | €136,722 | +€60,761 | +80.0% |
| Plant, machinery and equipment | 23 | €26,229 | €17,599 | -€8,630 | -32.9% |
| Furniture and vehicles | 24 | €187,055 | €125,723 | -€61,332 | -32.8% |
| Current assets | 29/58 | €163,452 | €197,974 | +€34,521 | +21.1% |
| Stocks and contracts in progress | 3 | €142,552 | €168,681 | +€26,129 | +18.3% |
| Stocks | 30/36 | €142,552 | €168,681 | +€26,129 | +18.3% |
| Amounts receivable within one year | 40/41 | €4,023 | €2,370 | -€1,654 | -41.1% |
| Other amounts receivable | 41 | €4,023 | €2,370 | -€1,654 | -41.1% |
| Cash at bank and in hand | 54/58 | €12,316 | €22,228 | +€9,913 | +80.5% |
| Deferred charges and accrued income | 490/1 | €4,561 | €4,694 | +€133 | +2.9% |
| Total equity and liabilities | 10/49 | €452,698 | €478,019 | +€25,320 | +5.6% |
| Equity | 10/15 | €92,755 | €213,630 | +€120,876 | +130% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,455 | €207,330 | +€120,876 | +140% |
| Amounts payable | 17/49 | €359,944 | €264,388 | -€95,555 | -26.5% |
| Amounts payable after more than one year | 17 | €156,838 | €108,010 | -€48,828 | -31.1% |
| Financial debts | 170/4 | €156,838 | €108,010 | -€48,828 | -31.1% |
| Amounts payable within one year | 42/48 | €203,106 | €156,379 | -€46,727 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €47,933 | €48,828 | +€895 | +1.9% |
| Trade debts | 44 | €16,280 | €27,105 | +€10,825 | +66.5% |
| Suppliers | 440/4 | €16,280 | €27,105 | +€10,825 | +66.5% |
| Taxes, remuneration and social security | 45 | €81 | €11,288 | +€11,207 | +13,865% |
| Taxes | 450/3 | €81 | €11,288 | +€11,207 | +13,865% |
| Other amounts payable | 47/48 | €138,812 | €69,158 | -€69,654 | -50.2% |
| Turnover | 70 | €154,007 | €170,610 | +€16,603 | +10.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €80,360 | €62,519 | -€17,841 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,624 | €48,952 | -€18,672 | -27.6% |
| Other operating charges | 640/8 | €1,195 | €1,077 | -€118 | -9.9% |
| Non-recurring operating charges | 66A | - | €5,565 | +€5,565 | |
| Gross operating margin | 9900 | €77,197 | €211,983 | +€134,786 | +175% |
| Operating profit (loss) | 9901 | €8,378 | €156,389 | +€148,011 | +1,767% |
| Financial income | 75/76B | €107 | €203 | +€96 | +89.9% |
| Recurring financial income | 75 | €107 | €203 | +€96 | +89.9% |
| Financial charges | 65/66B | €6,193 | €5,415 | -€779 | -12.6% |
| Recurring financial charges | 65 | €6,193 | €5,415 | -€779 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €2,291 | €151,177 | +€148,886 | +6,497% |
| Income taxes | 67/77 | €451 | €30,301 | +€29,850 | +6,617% |
| Profit (loss) for the period | 9904 | €1,840 | €120,876 | +€119,035 | +6,468% |
| Profit (loss) for the period to be appropriated | 9905 | €1,840 | €120,876 | +€119,035 | +6,468% |
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 25 October 2026 via checked.be.