AGRI-GATHY: 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-GATHY
Largest movements
- Tangible fixed assets +€100,360
up €100,360 (+28.6%), from €351,438 to €451,798
of which Plant, machinery and equipment: +€108,048
- Receivables within one year -€75,625
down €75,625 (-54.3%), from €139,248 to €63,623
of which Trade receivables: -€75,625
- Cash -€25,695
down €25,695 (-65.1%), from €39,451 to €13,757
mainly Investment in fixed assets (net) (-€169,493) and Trade debts (-€100,252)
- Trade debts -€100,252
down €100,252 (-86.1%), from €116,438 to €16,186
- Debts after one year +€82,486
up €82,486 (+34.4%), from €239,443 to €321,929
of which Financial debts: +€82,486
- Current portion of long-term debt +€18,802
up €18,802 (+59.6%), from €31,569 to €50,371
- Profit (loss) carried forward +€11,584
up €11,584 (+25.7%), from -€45,067 to -€33,482
- Other debts -€8,212
down €8,212 (-11.2%), from €73,087 to €64,875
- Financial income -€32,500
no longer reported in 2025 (was €32,500)
of which Financial income: -€32,500
- Gross operating margin +€27,855
up €27,855 (+40.2%), from €69,214 to €97,070
- Other operating charges +€11,220
up €11,220 (+3,086%), from €364 to €11,584
- Financial charges +€2,989
up €2,989 (+49.9%), from €5,985 to €8,974
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 | €530,257 | €530,882 | +€625 | +0.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €351,558 | €451,918 | +€100,360 | +28.5% |
| Tangible fixed assets | 22/27 | €351,438 | €451,798 | +€100,360 | +28.6% |
| Land and buildings | 22 | €147,759 | €141,072 | -€6,687 | -4.5% |
| Plant, machinery and equipment | 23 | €199,679 | €307,727 | +€108,048 | +54.1% |
| Furniture and vehicles | 24 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €178,699 | €78,963 | -€99,736 | -55.8% |
| Amounts receivable within one year | 40/41 | €139,248 | €63,623 | -€75,625 | -54.3% |
| Trade receivables | 40 | €139,248 | €63,623 | -€75,625 | -54.3% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €39,451 | €13,757 | -€25,695 | -65.1% |
| Deferred charges and accrued income | 490/1 | - | €1,583 | +€1,583 | |
| Total equity and liabilities | 10/49 | €530,257 | €530,882 | +€625 | +0.1% |
| Equity | 10/15 | €59,933 | €68,846 | +€8,912 | +14.9% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €86,250 | €83,578 | -€2,672 | -3.1% |
| Non-distributable reserves | 130/1 | €61,875 | €61,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €61,875 | €61,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,375 | €21,703 | -€2,672 | -11.0% |
| Profit (loss) carried forward | 14 | -€45,067 | -€33,482 | +€11,584 | +25.7% |
| Provisions and deferred taxes | 16 | €8,125 | €7,234 | -€891 | -11.0% |
| Deferred taxes | 168 | €8,125 | €7,234 | -€891 | -11.0% |
| Amounts payable | 17/49 | €462,199 | €454,802 | -€7,397 | -1.6% |
| Amounts payable after more than one year | 17 | €239,443 | €321,929 | +€82,486 | +34.4% |
| Financial debts | 170/4 | €134,443 | €216,929 | +€82,486 | +61.4% |
| Other amounts payable | 178/9 | €105,000 | €105,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €222,755 | €132,781 | -€89,974 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €31,569 | €50,371 | +€18,802 | +59.6% |
| Trade debts | 44 | €116,438 | €16,186 | -€100,252 | -86.1% |
| Suppliers | 440/4 | €116,438 | €16,186 | -€100,252 | -86.1% |
| Taxes, remuneration and social security | 45 | €1,662 | €1,350 | -€312 | -18.8% |
| Taxes | 450/3 | €1,662 | €1,350 | -€312 | -18.8% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €73,087 | €64,875 | -€8,212 | -11.2% |
| Accrued charges and deferred income | 492/3 | - | €92 | +€92 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,032 | €69,133 | +€101 | +0.1% |
| Other operating charges | 640/8 | €364 | €11,584 | +€11,220 | +3,086% |
| Gross operating margin | 9900 | €69,214 | €97,070 | +€27,855 | +40.2% |
| Operating profit (loss) | 9901 | -€181 | €16,353 | +€16,534 | |
| Financial income | 75/76B | €32,500 | - | -€32,500 | |
| Recurring financial income | 75 | €32,500 | - | -€32,500 | |
| Non-recurring financial income | 76B | €32,500 | - | -€32,500 | |
| Financial charges | 65/66B | €5,985 | €8,974 | +€2,989 | +49.9% |
| Recurring financial charges | 65 | €5,985 | €8,974 | +€2,989 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €26,334 | €7,379 | -€18,955 | -72.0% |
| Transfer from deferred taxes | 780 | - | €891 | +€891 | |
| Transfer to deferred taxes | 680 | €8,125 | - | -€8,125 | |
| Income taxes | 67/77 | - | -€643 | -€643 | |
| Profit (loss) for the period | 9904 | €18,209 | €8,912 | -€9,296 | -51.1% |
| Transfer from tax-exempt reserves | 789 | - | €2,672 | +€2,672 | |
| Transfer to tax-exempt reserves | 689 | €24,375 | - | -€24,375 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,166 | €11,584 | +€17,751 |
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 26 October 2026 via checked.be.