AGRI-CROCQ: 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-CROCQ
Largest movements
- Tangible fixed assets +€164,672
up €164,672 (+52.5%), from €313,760 to €478,433
of which Plant, machinery and equipment: +€188,850
- Cash -€26,491
down €26,491 (-5.2%), from €508,300 to €481,809
mainly Investment in fixed assets (net) (-€225,900) and Trade debts (-€42,091)
- Receivables within one year +€20,294
up €20,294 (+10.5%), from €194,192 to €214,486
- Debts after one year +€144,231
up €144,231 (+43.2%), from €333,566 to €477,797
- Profit (loss) carried forward +€54,448
up €54,448 (+25.8%), from €210,766 to €265,214
- Trade debts -€42,091
down €42,091 (-26.3%), from €160,029 to €117,938
- Current portion of long-term debt +€22,365
up €22,365 (+50.7%), from €44,111 to €66,476
- Tax, wage and social debts -€13,000
down €13,000 (-21.6%), from €60,289 to €47,289
of which Taxes: -€15,617
- Staff costs +€26,091
up €26,091 (+21.8%), from €119,944 to €146,034
- Gross operating margin -€13,859
down €13,859 (-4.5%), from €306,638 to €292,778
- Taxes -€13,733
down €13,733 (-49.3%), from €27,863 to €14,130
- Depreciation +€11,699
up €11,699 (+23.6%), from €49,528 to €61,228
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 | €1,043,565 | €1,213,468 | +€169,903 | +16.3% |
| Fixed assets | 21/28 | €313,910 | €478,583 | +€164,672 | +52.5% |
| Tangible fixed assets | 22/27 | €313,760 | €478,433 | +€164,672 | +52.5% |
| Land and buildings | 22 | €57,314 | €47,250 | -€10,064 | -17.6% |
| Plant, machinery and equipment | 23 | €153,196 | €342,046 | +€188,850 | +123% |
| Furniture and vehicles | 24 | €103,250 | €89,136 | -€14,114 | -13.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €729,654 | €734,886 | +€5,231 | +0.7% |
| Stocks and contracts in progress | 3 | €27,162 | €38,282 | +€11,120 | +40.9% |
| Stocks | 30/36 | €27,162 | €38,282 | +€11,120 | +40.9% |
| Amounts receivable within one year | 40/41 | €194,192 | €214,486 | +€20,294 | +10.5% |
| Trade receivables | 40 | €194,192 | €214,486 | +€20,294 | +10.5% |
| Cash at bank and in hand | 54/58 | €508,300 | €481,809 | -€26,491 | -5.2% |
| Deferred charges and accrued income | 490/1 | - | €308 | +€308 | |
| Total equity and liabilities | 10/49 | €1,043,565 | €1,213,468 | +€169,903 | +16.3% |
| Equity | 10/15 | €343,221 | €397,669 | +€54,448 | +15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €120,055 | €120,055 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €116,055 | €116,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,766 | €265,214 | +€54,448 | +25.8% |
| Amounts payable | 17/49 | €700,344 | €815,799 | +€115,456 | +16.5% |
| Amounts payable after more than one year | 17 | €333,566 | €477,797 | +€144,231 | +43.2% |
| Financial debts | 170/4 | €333,566 | €477,797 | +€144,231 | +43.2% |
| Amounts payable within one year | 42/48 | €366,778 | €338,003 | -€28,775 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €44,111 | €66,476 | +€22,365 | +50.7% |
| Trade debts | 44 | €160,029 | €117,938 | -€42,091 | -26.3% |
| Suppliers | 440/4 | €160,029 | €117,938 | -€42,091 | -26.3% |
| Taxes, remuneration and social security | 45 | €60,289 | €47,289 | -€13,000 | -21.6% |
| Taxes | 450/3 | €47,628 | €32,011 | -€15,617 | -32.8% |
| Remuneration and social security | 454/9 | €12,661 | €15,278 | +€2,618 | +20.7% |
| Other amounts payable | 47/48 | €102,349 | €106,300 | +€3,950 | +3.9% |
| Remuneration, social security and pensions | 62 | €119,944 | €146,034 | +€26,091 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,528 | €61,228 | +€11,699 | +23.6% |
| Other operating charges | 640/8 | €6,249 | €5,638 | -€610 | -9.8% |
| Gross operating margin | 9900 | €306,638 | €292,778 | -€13,859 | -4.5% |
| Operating profit (loss) | 9901 | €130,917 | €79,878 | -€51,039 | -39.0% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €8,602 | €11,300 | +€2,697 | +31.4% |
| Recurring financial charges | 65 | €8,602 | €11,300 | +€2,697 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €122,317 | €68,578 | -€53,739 | -43.9% |
| Income taxes | 67/77 | €27,863 | €14,130 | -€13,733 | -49.3% |
| Profit (loss) for the period | 9904 | €94,454 | €54,448 | -€40,006 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €94,454 | €54,448 | -€40,006 | -42.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.