AGRI-DELVAN: 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-DELVAN
Largest movements
- Cash +€26,368
up €26,368 (+107%), from €24,561 to €50,928
mainly Net result for the year (+€26,385) and Receivables within one year (+€3,191)
- Receivables within one year -€3,191
down €3,191 (-5.7%), from €55,604 to €52,413
of which Trade receivables: -€2,207
- Reserves +€20,000
up €20,000 (+66.7%), from €30,000 to €50,000
- Other debts -€7,598
down €7,598 (-23.7%), from €32,049 to €24,451
- Profit (loss) carried forward +€6,385
up €6,385 (+42.8%), from €14,913 to €21,298
- Tax, wage and social debts +€2,925
up €2,925 (+195%), from €1,500 to €4,425
- Trade debts +€1,465
up €1,465 (+86.1%), from €1,702 to €3,167
- Gross operating margin +€5,338
up €5,338 (+21.5%), from €24,808 to €30,146
- Taxes +€1,928
up €1,928 (+117%), from €1,648 to €3,576
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 | €80,164 | €103,341 | +€23,177 | +28.9% |
| Current assets | 29/58 | €80,164 | €103,341 | +€23,177 | +28.9% |
| Amounts receivable within one year | 40/41 | €55,604 | €52,413 | -€3,191 | -5.7% |
| Trade receivables | 40 | €54,208 | €52,001 | -€2,207 | -4.1% |
| Other amounts receivable | 41 | €1,396 | €412 | -€984 | -70.5% |
| Cash at bank and in hand | 54/58 | €24,561 | €50,928 | +€26,368 | +107% |
| Total equity and liabilities | 10/49 | €80,164 | €103,341 | +€23,177 | +28.9% |
| Equity | 10/15 | €44,913 | €71,298 | +€26,385 | +58.7% |
| Reserves | 13 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Distributable reserves | 133 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Profit (loss) carried forward | 14 | €14,913 | €21,298 | +€6,385 | +42.8% |
| Amounts payable | 17/49 | €35,251 | €32,043 | -€3,208 | -9.1% |
| Amounts payable within one year | 42/48 | €35,251 | €32,043 | -€3,208 | -9.1% |
| Trade debts | 44 | €1,702 | €3,167 | +€1,465 | +86.1% |
| Suppliers | 440/4 | €1,702 | €3,167 | +€1,465 | +86.1% |
| Taxes, remuneration and social security | 45 | €1,500 | €4,425 | +€2,925 | +195% |
| Taxes | 450/3 | €1,500 | €4,425 | +€2,925 | +195% |
| Other amounts payable | 47/48 | €32,049 | €24,451 | -€7,598 | -23.7% |
| Gross operating margin | 9900 | €24,808 | €30,146 | +€5,338 | +21.5% |
| Operating profit (loss) | 9901 | €24,808 | €30,146 | +€5,338 | +21.5% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €253 | €188 | -€64 | -25.5% |
| Recurring financial charges | 65 | €253 | €188 | -€64 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €24,556 | €29,961 | +€5,405 | +22.0% |
| Income taxes | 67/77 | €1,648 | €3,576 | +€1,928 | +117% |
| Profit (loss) for the period | 9904 | €22,907 | €26,385 | +€3,477 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,907 | €26,385 | +€3,477 | +15.2% |
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 18 October 2026 via checked.be.