AGRI-DERASSE: 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-DERASSE
Largest movements
- Tangible fixed assets +€92,497
up €92,497 (+19.4%), from €475,652 to €568,148
of which Furniture and vehicles: +€62,269
- Stocks and contracts -€81,958
down €81,958 (-84.0%), from €97,557 to €15,599
- Receivables within one year +€78,449
up €78,449 (+81.5%), from €96,216 to €174,665
of which Trade receivables: +€62,837
- Cash -€57,273
down €57,273 (-6.5%), from €877,950 to €820,677
mainly Investment in fixed assets (net) (-€136,214) and Receivables within one year (-€78,449)
- Deferred charges and accrued income +€29,450
up €29,450 (+210%), from €14,033 to €43,484
- Profit (loss) carried forward +€42,217
up €42,217 (+63.3%), from €66,655 to €108,872
- Tax, wage and social debts -€27,557
down €27,557 (-99.2%), from €27,775 to €218
of which Taxes: -€27,775
- Trade debts +€22,953
up €22,953 (+3,905%), from €588 to €23,540
- Taxes -€42,903
down €42,903, from €40,322 to -€2,581
- Depreciation +€35,090
up €35,090 (+111%), from €31,690 to €66,780
- Gross operating margin -€34,649
down €34,649 (-25.1%), from €138,242 to €103,593
- Financial income +€2,500
up €2,500 (+33.5%), from €7,453 to €9,953
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 | €1,687,729 | €1,725,830 | +€38,102 | +2.3% |
| Fixed assets | 21/28 | €601,972 | €671,405 | +€69,433 | +11.5% |
| Intangible fixed assets | 21 | €116,505 | €93,442 | -€23,063 | -19.8% |
| Tangible fixed assets | 22/27 | €475,652 | €568,148 | +€92,497 | +19.4% |
| Land and buildings | 22 | €439,834 | €438,890 | -€945 | -0.2% |
| Plant, machinery and equipment | 23 | €17,251 | €48,424 | +€31,173 | +181% |
| Furniture and vehicles | 24 | €18,566 | €80,835 | +€62,269 | +335% |
| Financial fixed assets | 28 | €9,815 | €9,815 | = | 0.0% |
| Current assets | 29/58 | €1,085,757 | €1,054,425 | -€31,332 | -2.9% |
| Stocks and contracts in progress | 3 | €97,557 | €15,599 | -€81,958 | -84.0% |
| Stocks | 30/36 | €97,557 | €15,599 | -€81,958 | -84.0% |
| Amounts receivable within one year | 40/41 | €96,216 | €174,665 | +€78,449 | +81.5% |
| Trade receivables | 40 | €95,288 | €158,124 | +€62,837 | +65.9% |
| Other amounts receivable | 41 | €928 | €16,540 | +€15,612 | +1,682% |
| Cash at bank and in hand | 54/58 | €877,950 | €820,677 | -€57,273 | -6.5% |
| Deferred charges and accrued income | 490/1 | €14,033 | €43,484 | +€29,450 | +210% |
| Total equity and liabilities | 10/49 | €1,687,729 | €1,725,830 | +€38,102 | +2.3% |
| Equity | 10/15 | €1,658,787 | €1,701,004 | +€42,217 | +2.5% |
| Contributions | 10/11 | €611,058 | €611,058 | = | 0.0% |
| Capital | 10 | €611,058 | €611,058 | = | 0.0% |
| Issued capital | 100 | €611,058 | €611,058 | = | 0.0% |
| Reserves | 13 | €981,075 | €981,075 | = | 0.0% |
| Non-distributable reserves | 130/1 | €61,106 | €61,106 | = | 0.0% |
| Legal reserve | 130 | €61,106 | €61,106 | = | 0.0% |
| Distributable reserves | 133 | €919,969 | €919,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,655 | €108,872 | +€42,217 | +63.3% |
| Amounts payable | 17/49 | €28,942 | €24,826 | -€4,116 | -14.2% |
| Amounts payable within one year | 42/48 | €28,488 | €23,884 | -€4,605 | -16.2% |
| Trade debts | 44 | €588 | €23,540 | +€22,953 | +3,905% |
| Suppliers | 440/4 | €588 | €23,540 | +€22,953 | +3,905% |
| Taxes, remuneration and social security | 45 | €27,775 | €218 | -€27,557 | -99.2% |
| Taxes | 450/3 | €27,775 | - | -€27,775 | |
| Remuneration and social security | 454/9 | - | €218 | +€218 | |
| Other amounts payable | 47/48 | €126 | €126 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €453 | €942 | +€489 | +108% |
| Non-recurring operating income | 76A | €137 | - | -€137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,690 | €66,780 | +€35,090 | +111% |
| Other operating charges | 640/8 | €7,183 | €7,029 | -€153 | -2.1% |
| Gross operating margin | 9900 | €138,242 | €103,593 | -€34,649 | -25.1% |
| Operating profit (loss) | 9901 | €99,370 | €29,784 | -€69,586 | -70.0% |
| Financial income | 75/76B | €7,453 | €9,953 | +€2,500 | +33.5% |
| Recurring financial income | 75 | €7,453 | €9,953 | +€2,500 | +33.5% |
| Financial charges | 65/66B | €136 | €100 | -€36 | -26.7% |
| Recurring financial charges | 65 | €136 | €100 | -€36 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €106,686 | €39,637 | -€67,050 | -62.8% |
| Income taxes | 67/77 | €40,322 | -€2,581 | -€42,903 | |
| Profit (loss) for the period | 9904 | €66,364 | €42,217 | -€24,146 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,364 | €42,217 | -€24,146 | -36.4% |
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 13 October 2026 via checked.be.