Agri Lievens: 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 Lievens
Largest movements
- Tangible fixed assets +€91,659
up €91,659 (+61.7%), from €148,565 to €240,224
of which Plant, machinery and equipment: +€97,135
- Cash -€48,195
down €48,195 (-30.6%), from €157,273 to €109,078
mainly Investment in fixed assets (net) (-€145,000) and Tax, wage and social debts (-€24,793)
- Advances received +€77,076
up €77,076 (+484%), from €15,938 to €93,013
- Tax, wage and social debts -€24,793
down €24,793 (-88.8%), from €27,923 to €3,130
- Trade debts -€24,315
down €24,315 (-88.7%), from €27,420 to €3,105
- Other debts +€18,790
up €18,790 (+7.8%), from €239,909 to €258,700
- Gross operating margin -€95,933
down €95,933 (-64.4%), from €148,957 to €53,025
- Taxes -€24,684
down €24,684 (-97.9%), from €25,208 to €524
- Depreciation +€8,359
up €8,359 (+18.6%), from €44,982 to €53,341
- Other operating charges -€5,523
down €5,523 (-90.5%), from €6,100 to €577
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 | €405,060 | €450,372 | +€45,312 | +11.2% |
| Fixed assets | 21/28 | €148,565 | €240,224 | +€91,659 | +61.7% |
| Tangible fixed assets | 22/27 | €148,565 | €240,224 | +€91,659 | +61.7% |
| Plant, machinery and equipment | 23 | €126,287 | €223,422 | +€97,135 | +76.9% |
| Furniture and vehicles | 24 | €22,279 | €16,802 | -€5,476 | -24.6% |
| Current assets | 29/58 | €256,495 | €210,148 | -€46,347 | -18.1% |
| Amounts receivable within one year | 40/41 | €97,282 | €95,628 | -€1,654 | -1.7% |
| Trade receivables | 40 | €96,554 | €95,520 | -€1,034 | -1.1% |
| Other amounts receivable | 41 | €728 | €108 | -€620 | -85.2% |
| Cash at bank and in hand | 54/58 | €157,273 | €109,078 | -€48,195 | -30.6% |
| Deferred charges and accrued income | 490/1 | €1,940 | €5,441 | +€3,502 | +181% |
| Total equity and liabilities | 10/49 | €405,060 | €450,372 | +€45,312 | +11.2% |
| Equity | 10/15 | €93,870 | €92,424 | -€1,446 | -1.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €83,870 | €81,870 | -€2,000 | -2.4% |
| Distributable reserves | 133 | €83,870 | €81,870 | -€2,000 | -2.4% |
| Profit (loss) carried forward | 14 | - | €554 | +€554 | |
| Amounts payable | 17/49 | €311,190 | €357,948 | +€46,758 | +15.0% |
| Amounts payable within one year | 42/48 | €311,190 | €357,948 | +€46,758 | +15.0% |
| Trade debts | 44 | €27,420 | €3,105 | -€24,315 | -88.7% |
| Suppliers | 440/4 | €27,420 | €3,105 | -€24,315 | -88.7% |
| Advances received on contracts in progress | 46 | €15,938 | €93,013 | +€77,076 | +484% |
| Taxes, remuneration and social security | 45 | €27,923 | €3,130 | -€24,793 | -88.8% |
| Taxes | 450/3 | €27,923 | €3,130 | -€24,793 | -88.8% |
| Other amounts payable | 47/48 | €239,909 | €258,700 | +€18,790 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,982 | €53,341 | +€8,359 | +18.6% |
| Other operating charges | 640/8 | €6,100 | €577 | -€5,523 | -90.5% |
| Gross operating margin | 9900 | €148,957 | €53,025 | -€95,933 | -64.4% |
| Operating profit (loss) | 9901 | €97,876 | -€893 | -€98,769 | |
| Financial income | 75/76B | €582 | €59 | -€523 | -89.8% |
| Recurring financial income | 75 | €582 | €59 | -€523 | -89.8% |
| Financial charges | 65/66B | €161 | €89 | -€73 | -45.1% |
| Recurring financial charges | 65 | €161 | €89 | -€73 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €98,297 | -€922 | -€99,218 | |
| Income taxes | 67/77 | €25,208 | €524 | -€24,684 | -97.9% |
| Profit (loss) for the period | 9904 | €73,088 | -€1,446 | -€74,535 | |
| Profit (loss) for the period to be appropriated | 9905 | €73,088 | -€1,446 | -€74,535 |
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 1 November 2026 via checked.be.