AGRI-CRESTIA: 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-CRESTIA
Largest movements
- Tangible fixed assets -€30,670
down €30,670 (-29.1%), from €105,286 to €74,615
of which Land and buildings: -€29,760
- Receivables within one year +€3,900
up €3,900 (+11.5%), from €33,800 to €37,700
- Cash -€3,122
down €3,122 (-64.2%), from €4,863 to €1,741
mainly Debts after one year (-€23,076) and Net result for the year (-€10,333)
- Deferred charges and accrued income +€1,642
new in 2025: €1,642
- Accrued charges and deferred income +€24,000
new in 2025: €24,000
- Debts after one year -€23,076
down €23,076 (-66.7%), from €34,602 to €11,526
- Profit (loss) carried forward -€10,333
new in 2025: -€10,333
- Current portion of long-term debt -€8,324
down €8,324 (-26.5%), from €31,400 to €23,076
- Other debts -€6,747
down €6,747 (-99.7%), from €6,764 to €17
- Gross operating margin -€17,973
down €17,973 (-44.7%), from €40,220 to €22,247
- Other operating charges -€1,864
down €1,864 (-82.3%), from €2,264 to €400
- Financial charges -€1,836
down €1,836 (-35.4%), from €5,180 to €3,344
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 | €143,949 | €115,699 | -€28,251 | -19.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €105,286 | €74,615 | -€30,670 | -29.1% |
| Tangible fixed assets | 22/27 | €105,286 | €74,615 | -€30,670 | -29.1% |
| Land and buildings | 22 | €98,674 | €68,914 | -€29,760 | -30.2% |
| Plant, machinery and equipment | 23 | €6,612 | €5,702 | -€910 | -13.8% |
| Current assets | 29/58 | €38,663 | €41,083 | +€2,420 | +6.3% |
| Amounts receivable within one year | 40/41 | €33,800 | €37,700 | +€3,900 | +11.5% |
| Trade receivables | 40 | €33,800 | €37,700 | +€3,900 | +11.5% |
| Cash at bank and in hand | 54/58 | €4,863 | €1,741 | -€3,122 | -64.2% |
| Deferred charges and accrued income | 490/1 | - | €1,642 | +€1,642 | |
| Total equity and liabilities | 10/49 | €143,949 | €115,699 | -€28,251 | -19.6% |
| Equity | 10/15 | €68,809 | €56,642 | -€12,167 | -17.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50,270 | €50,270 | = | 0.0% |
| Distributable reserves | 133 | €50,270 | €50,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,333 | -€10,333 | |
| Investment grants | 15 | €12,338 | €10,505 | -€1,834 | -14.9% |
| Amounts payable | 17/49 | €75,141 | €59,057 | -€16,084 | -21.4% |
| Amounts payable after more than one year | 17 | €34,602 | €11,526 | -€23,076 | -66.7% |
| Financial debts | 170/4 | €34,602 | €11,526 | -€23,076 | -66.7% |
| Amounts payable within one year | 42/48 | €40,538 | €23,531 | -€17,008 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | €31,400 | €23,076 | -€8,324 | -26.5% |
| Trade debts | 44 | €2,375 | €438 | -€1,937 | -81.6% |
| Suppliers | 440/4 | €2,375 | €438 | -€1,937 | -81.6% |
| Other amounts payable | 47/48 | €6,764 | €17 | -€6,747 | -99.7% |
| Accrued charges and deferred income | 492/3 | - | €24,000 | +€24,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,670 | €30,670 | = | 0.0% |
| Other operating charges | 640/8 | €2,264 | €400 | -€1,864 | -82.3% |
| Gross operating margin | 9900 | €40,220 | €22,247 | -€17,973 | -44.7% |
| Operating profit (loss) | 9901 | €7,286 | -€8,823 | -€16,110 | |
| Financial income | 75/76B | €1,843 | €1,835 | -€8 | -0.4% |
| Recurring financial income | 75 | €1,843 | €1,835 | -€8 | -0.4% |
| Financial charges | 65/66B | €5,180 | €3,344 | -€1,836 | -35.4% |
| Recurring financial charges | 65 | €5,180 | €3,344 | -€1,836 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €3,949 | -€10,333 | -€14,282 | |
| Profit (loss) for the period | 9904 | €3,949 | -€10,333 | -€14,282 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,949 | -€10,333 | -€14,282 |
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.