AGRI LUCAS: 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 LUCAS
Largest movements
- Stocks and contracts +€38,569
up €38,569 (+58.2%), from €66,308 to €104,877
- Cash +€32,627
up €32,627 (+46.5%), from €70,125 to €102,753
mainly Net result for the year (+€56,473) and Trade debts (+€23,975)
- Tangible fixed assets -€17,847
down €17,847 (-54.3%), from €32,845 to €14,998
of which Furniture and vehicles: -€12,055
- Receivables within one year -€7,577
down €7,577 (-20.0%), from €37,883 to €30,306
of which Trade receivables: -€4,932
- Trade debts +€23,975
up €23,975 (+189%), from €12,669 to €36,644
- Other debts +€16,292
up €16,292 (+24.2%), from €67,319 to €83,610
- Tax, wage and social debts +€16,209
up €16,209 (+148%), from €10,976 to €27,186
of which Taxes: +€16,209
- Debts after one year -€6,486
no longer reported in 2025 (was €6,486)
- Current portion of long-term debt -€4,557
down €4,557 (-41.3%), from €11,043 to €6,486
- Gross operating margin +€31,528
up €31,528 (+49.1%), from €64,201 to €95,729
- Taxes +€9,058
up €9,058 (+79.9%), from €11,338 to €20,397
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 | €222,912 | €269,984 | +€47,072 | +21.1% |
| Fixed assets | 21/28 | €47,328 | €29,480 | -€17,847 | -37.7% |
| Tangible fixed assets | 22/27 | €32,845 | €14,998 | -€17,847 | -54.3% |
| Plant, machinery and equipment | 23 | €13,756 | €7,963 | -€5,793 | -42.1% |
| Furniture and vehicles | 24 | €19,089 | €7,035 | -€12,055 | -63.1% |
| Financial fixed assets | 28 | €14,482 | €14,482 | = | 0.0% |
| Current assets | 29/58 | €175,585 | €240,503 | +€64,919 | +37.0% |
| Stocks and contracts in progress | 3 | €66,308 | €104,877 | +€38,569 | +58.2% |
| Stocks | 30/36 | €66,308 | €104,877 | +€38,569 | +58.2% |
| Amounts receivable within one year | 40/41 | €37,883 | €30,306 | -€7,577 | -20.0% |
| Trade receivables | 40 | €35,239 | €30,306 | -€4,932 | -14.0% |
| Other amounts receivable | 41 | €2,645 | - | -€2,645 | |
| Cash at bank and in hand | 54/58 | €70,125 | €102,753 | +€32,627 | +46.5% |
| Deferred charges and accrued income | 490/1 | €1,268 | €2,568 | +€1,299 | +102% |
| Total equity and liabilities | 10/49 | €222,912 | €269,984 | +€47,072 | +21.1% |
| Equity | 10/15 | €79,655 | €80,128 | +€473 | +0.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €74,000 | €74,000 | = | 0.0% |
| Distributable reserves | 133 | €74,000 | €74,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €655 | €1,128 | +€473 | +72.3% |
| Amounts payable | 17/49 | €143,258 | €189,856 | +€46,598 | +32.5% |
| Amounts payable after more than one year | 17 | €6,486 | - | -€6,486 | |
| Financial debts | 170/4 | €6,486 | - | -€6,486 | |
| Amounts payable within one year | 42/48 | €102,007 | €153,926 | +€51,920 | +50.9% |
| Current portion of amounts payable after more than one year | 42 | €11,043 | €6,486 | -€4,557 | -41.3% |
| Trade debts | 44 | €12,669 | €36,644 | +€23,975 | +189% |
| Suppliers | 440/4 | €12,669 | €36,644 | +€23,975 | +189% |
| Taxes, remuneration and social security | 45 | €10,976 | €27,186 | +€16,209 | +148% |
| Taxes | 450/3 | €10,476 | €26,686 | +€16,209 | +155% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €67,319 | €83,610 | +€16,292 | +24.2% |
| Accrued charges and deferred income | 492/3 | €34,765 | €35,929 | +€1,164 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,901 | €17,847 | -€54 | -0.3% |
| Other operating charges | 640/8 | €1,054 | €999 | -€55 | -5.2% |
| Gross operating margin | 9900 | €64,201 | €95,729 | +€31,528 | +49.1% |
| Operating profit (loss) | 9901 | €45,246 | €76,882 | +€31,636 | +69.9% |
| Financial income | 75/76B | €360 | €151 | -€209 | -58.1% |
| Recurring financial income | 75 | €360 | €151 | -€209 | -58.1% |
| Financial charges | 65/66B | €257 | €163 | -€95 | -36.8% |
| Recurring financial charges | 65 | €257 | €163 | -€95 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €45,348 | €76,870 | +€31,522 | +69.5% |
| Income taxes | 67/77 | €11,338 | €20,397 | +€9,058 | +79.9% |
| Profit (loss) for the period | 9904 | €34,010 | €56,473 | +€22,464 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,010 | €56,473 | +€22,464 | +66.1% |
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 24 October 2026 via checked.be.