AGRI LEGRAND: 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 LEGRAND
Largest movements
- Deferred charges and accrued income -€38,928
down €38,928 (-78.4%), from €49,640 to €10,711
- Tangible fixed assets -€31,550
down €31,550 (-3.6%), from €879,237 to €847,687
of which Plant, machinery and equipment: -€18,239
- Cash -€14,808
down €14,808 (-9.4%), from €157,953 to €143,144
mainly Investment in fixed assets (net) (-€218,134) and Debts after one year (-€52,000)
- Profit (loss) carried forward +€64,008
up €64,008 (+32.9%), from €194,666 to €258,674
- Debts after one year -€52,000
down €52,000 (-27.7%), from €188,000 to €136,000
- Current portion of long-term debt -€40,000
down €40,000 (-43.5%), from €92,000 to €52,000
- Reserves -€28,460
down €28,460 (-5.6%), from €507,575 to €479,116
of which Tax-exempt reserves: -€28,460
- Tax, wage and social debts -€24,024
down €24,024 (-53.4%), from €44,960 to €20,936
of which Taxes: -€23,957
- Gross operating margin -€68,392
down €68,392 (-16.9%), from €403,783 to €335,391
- Taxes -€24,303
down €24,303 (-57.8%), from €42,026 to €17,723
- Depreciation +€7,077
up €7,077 (+2.9%), from €242,607 to €249,684
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 | €1,249,166 | €1,168,023 | -€81,143 | -6.5% |
| Fixed assets | 21/28 | €879,462 | €847,912 | -€31,550 | -3.6% |
| Tangible fixed assets | 22/27 | €879,237 | €847,687 | -€31,550 | -3.6% |
| Land and buildings | 22 | €123,851 | €114,281 | -€9,570 | -7.7% |
| Plant, machinery and equipment | 23 | €743,990 | €725,751 | -€18,239 | -2.5% |
| Furniture and vehicles | 24 | €11,395 | €7,655 | -€3,740 | -32.8% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €369,705 | €320,111 | -€49,594 | -13.4% |
| Stocks and contracts in progress | 3 | €5,743 | €10,380 | +€4,637 | +80.7% |
| Stocks | 30/36 | €5,743 | €10,380 | +€4,637 | +80.7% |
| Amounts receivable within one year | 40/41 | €156,368 | €155,875 | -€494 | -0.3% |
| Trade receivables | 40 | €151,840 | €146,544 | -€5,297 | -3.5% |
| Other amounts receivable | 41 | €4,528 | €9,331 | +€4,803 | +106% |
| Cash at bank and in hand | 54/58 | €157,953 | €143,144 | -€14,808 | -9.4% |
| Deferred charges and accrued income | 490/1 | €49,640 | €10,711 | -€38,928 | -78.4% |
| Total equity and liabilities | 10/49 | €1,249,166 | €1,168,023 | -€81,143 | -6.5% |
| Equity | 10/15 | €856,681 | €892,229 | +€35,548 | +4.1% |
| Contributions | 10/11 | €154,440 | €154,440 | = | 0.0% |
| Reserves | 13 | €507,575 | €479,116 | -€28,460 | -5.6% |
| Tax-exempt reserves | 132 | €133,343 | €104,883 | -€28,460 | -21.3% |
| Distributable reserves | 133 | €374,233 | €374,233 | = | 0.0% |
| Profit (loss) carried forward | 14 | €194,666 | €258,674 | +€64,008 | +32.9% |
| Provisions and deferred taxes | 16 | €44,448 | €34,961 | -€9,487 | -21.3% |
| Deferred taxes | 168 | €44,448 | €34,961 | -€9,487 | -21.3% |
| Amounts payable | 17/49 | €348,038 | €240,832 | -€107,205 | -30.8% |
| Amounts payable after more than one year | 17 | €188,000 | €136,000 | -€52,000 | -27.7% |
| Financial debts | 170/4 | €188,000 | €136,000 | -€52,000 | -27.7% |
| Amounts payable within one year | 42/48 | €160,038 | €104,832 | -€55,205 | -34.5% |
| Current portion of amounts payable after more than one year | 42 | €92,000 | €52,000 | -€40,000 | -43.5% |
| Trade debts | 44 | €21,017 | €29,810 | +€8,793 | +41.8% |
| Suppliers | 440/4 | €21,017 | €29,810 | +€8,793 | +41.8% |
| Taxes, remuneration and social security | 45 | €44,960 | €20,936 | -€24,024 | -53.4% |
| Taxes | 450/3 | €42,026 | €18,069 | -€23,957 | -57.0% |
| Remuneration and social security | 454/9 | €2,935 | €2,867 | -€68 | -2.3% |
| Other amounts payable | 47/48 | €2,060 | €2,086 | +€26 | +1.3% |
| Non-recurring operating income | 76A | €18,458 | €4,384 | -€14,074 | -76.2% |
| Remuneration, social security and pensions | 62 | €30,447 | €31,901 | +€1,453 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €242,607 | €249,684 | +€7,077 | +2.9% |
| Other operating charges | 640/8 | €4,015 | €3,473 | -€542 | -13.5% |
| Gross operating margin | 9900 | €403,783 | €335,391 | -€68,392 | -16.9% |
| Operating profit (loss) | 9901 | €126,714 | €50,334 | -€76,380 | -60.3% |
| Financial income | 75/76B | €23 | €7 | -€16 | -69.1% |
| Recurring financial income | 75 | €23 | €7 | -€16 | -69.1% |
| Financial charges | 65/66B | €7,545 | €6,556 | -€989 | -13.1% |
| Recurring financial charges | 65 | €7,545 | €6,556 | -€989 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €119,192 | €43,785 | -€75,407 | -63.3% |
| Transfer from deferred taxes | 780 | €11,279 | €9,487 | -€1,792 | -15.9% |
| Income taxes | 67/77 | €42,026 | €17,723 | -€24,303 | -57.8% |
| Profit (loss) for the period | 9904 | €88,444 | €35,548 | -€52,896 | -59.8% |
| Transfer from tax-exempt reserves | 789 | €33,836 | €28,460 | -€5,376 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €122,280 | €64,008 | -€58,272 | -47.7% |
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 31 October 2026 via checked.be.