AGRI DANIEL: what changed
Two fiscal 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 DANIEL
Largest movements
- Receivables within one year -€60,922
down €60,922 (-67.5%), from €90,275 to €29,353
of which Trade receivables: -€57,091
- Cash +€38,240
up €38,240 (+125.7%), from €30,418 to €68,658
mainly Receivables within one year (+€60,922) and Net result for the year (+€26,283)
- Stocks and contracts +€4,302
up €4,302 (+59.8%), from €7,193 to €11,494
- Trade debts -€8,941
down €8,941 (-36.8%), from €24,316 to €15,375
- Profit (loss) carried forward -€8,003
down €8,003 (-20.8%), from €38,466 to €30,463
- Other debts -€1,424
no longer reported in 2025 (was €1,424)
- Purchases and services -€14,783
down €14,783 (-12.7%), from €116,740 to €101,957
- Gross operating margin +€12,593
up €12,593 (+54.2%), from €23,245 to €35,838
- Turnover +€6,546
up €6,546 (+5.8%), from €112,692 to €119,238
- Taxes +€2,963
up €2,963 (+51.0%), from €5,809 to €8,772
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 | €131,976 | €113,608 | -€18,369 | -13.9% |
| Fixed assets | 21/28 | €3,719 | €3,719 | = | 0.0% |
| Financial fixed assets | 28 | €3,719 | €3,719 | = | 0.0% |
| Current assets | 29/58 | €128,257 | €109,889 | -€18,369 | -14.3% |
| Stocks and contracts in progress | 3 | €7,193 | €11,494 | +€4,302 | +59.8% |
| Stocks | 30/36 | €7,193 | €11,494 | +€4,302 | +59.8% |
| Amounts receivable within one year | 40/41 | €90,275 | €29,353 | -€60,922 | -67.5% |
| Trade receivables | 40 | €82,784 | €25,693 | -€57,091 | -69.0% |
| Other amounts receivable | 41 | €7,491 | €3,660 | -€3,831 | -51.1% |
| Cash at bank and in hand | 54/58 | €30,418 | €68,658 | +€38,240 | +125.7% |
| Deferred charges and accrued income | 490/1 | €372 | €383 | +€11 | +3.0% |
| Total equity and liabilities | 10/49 | €131,976 | €113,608 | -€18,369 | -13.9% |
| Equity | 10/15 | €106,236 | €98,232 | -€8,003 | -7.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €37,770 | €37,770 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €34,770 | €34,770 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,466 | €30,463 | -€8,003 | -20.8% |
| Amounts payable | 17/49 | €25,741 | €15,375 | -€10,365 | -40.3% |
| Amounts payable within one year | 42/48 | €25,741 | €15,375 | -€10,365 | -40.3% |
| Trade debts | 44 | €24,316 | €15,375 | -€8,941 | -36.8% |
| Suppliers | 440/4 | €24,316 | €15,375 | -€8,941 | -36.8% |
| Other amounts payable | 47/48 | €1,424 | - | -€1,424 | |
| Turnover | 70 | €112,692 | €119,238 | +€6,546 | +5.8% |
| Non-recurring operating income | 76A | €27,294 | €18,557 | -€8,737 | -32.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €116,740 | €101,957 | -€14,783 | -12.7% |
| Other operating charges | 640/8 | €700 | €673 | -€27 | -3.8% |
| Gross operating margin | 9900 | €23,245 | €35,838 | +€12,593 | +54.2% |
| Operating profit (loss) | 9901 | €22,546 | €35,165 | +€12,620 | +56.0% |
| Financial income | 75/76B | €201 | €126 | -€75 | -37.1% |
| Recurring financial income | 75 | €201 | €126 | -€75 | -37.1% |
| Financial charges | 65/66B | €231 | €237 | +€6 | +2.7% |
| Recurring financial charges | 65 | €231 | €237 | +€6 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €22,516 | €35,054 | +€12,539 | +55.7% |
| Income taxes | 67/77 | €5,809 | €8,772 | +€2,963 | +51.0% |
| Profit (loss) for the period | 9904 | €16,706 | €26,283 | +€9,576 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,706 | €26,283 | +€9,576 | +57.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.