AGRi Management: 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 Management
Largest movements
- Receivables within one year +€391,072
up €391,072 (+10.0%), from €3.9m to €4.3m
of which Other amounts receivable: +€447,880
- Tangible fixed assets -€73,006
down €73,006 (-17.2%), from €424,246 to €351,241
of which Other tangible fixed assets: -€64,835
- Profit (loss) carried forward +€374,399
up €374,399 (+14.2%), from -€2.6m to -€2.3m
- Trade debts -€154,178
down €154,178 (-84.7%), from €182,117 to €27,939
- Gross operating margin -€781,102
down €781,102 (-54.3%), from €1.4m to €656,427
- Financial charges -€652,417
down €652,417 (-100.0%), from €652,737 to €319
of which Non-recurring financial charges: -€652,335
- Taxes +€52,395
up €52,395 (+53.8%), from €97,345 to €149,739
- Other operating charges -€18,733
down €18,733 (-90.0%), from €20,812 to €2,079
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 | €4,344,319 | €4,662,499 | +€318,180 | +7.3% |
| Fixed assets | 21/28 | €424,246 | €351,241 | -€73,006 | -17.2% |
| Tangible fixed assets | 22/27 | €424,246 | €351,241 | -€73,006 | -17.2% |
| Plant, machinery and equipment | 23 | €5,931 | €8,805 | +€2,874 | +48.5% |
| Furniture and vehicles | 24 | €52,688 | €41,645 | -€11,044 | -21.0% |
| Other tangible fixed assets | 26 | €365,627 | €300,791 | -€64,835 | -17.7% |
| Current assets | 29/58 | €3,920,072 | €4,311,258 | +€391,186 | +10.0% |
| Amounts receivable within one year | 40/41 | €3,918,951 | €4,310,023 | +€391,072 | +10.0% |
| Trade receivables | 40 | €60,198 | €3,391 | -€56,807 | -94.4% |
| Other amounts receivable | 41 | €3,858,753 | €4,306,633 | +€447,880 | +11.6% |
| Cash at bank and in hand | 54/58 | €701 | €815 | +€113 | +16.1% |
| Deferred charges and accrued income | 490/1 | €420 | €420 | = | 0.0% |
| Total equity and liabilities | 10/49 | €4,344,319 | €4,662,499 | +€318,180 | +7.3% |
| Equity | 10/15 | €3,858,653 | €4,233,052 | +€374,399 | +9.7% |
| Contributions | 10/11 | €6,500,000 | €6,500,000 | = | 0.0% |
| Capital | 10 | €6,500,000 | €6,500,000 | = | 0.0% |
| Issued capital | 100 | €6,500,000 | €6,500,000 | = | 0.0% |
| Reserves | 13 | €575 | €575 | = | 0.0% |
| Non-distributable reserves | 130/1 | €575 | €575 | = | 0.0% |
| Legal reserve | 130 | €575 | €575 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,641,922 | -€2,267,522 | +€374,399 | +14.2% |
| Amounts payable | 17/49 | €485,666 | €429,446 | -€56,219 | -11.6% |
| Amounts payable within one year | 42/48 | €485,666 | €429,446 | -€56,219 | -11.6% |
| Trade debts | 44 | €182,117 | €27,939 | -€154,178 | -84.7% |
| Suppliers | 440/4 | €182,117 | €27,939 | -€154,178 | -84.7% |
| Advances received on contracts in progress | 46 | - | €45,000 | +€45,000 | |
| Taxes, remuneration and social security | 45 | €302,562 | €314,388 | +€11,826 | +3.9% |
| Taxes | 450/3 | €301,034 | €309,239 | +€8,205 | +2.7% |
| Remuneration and social security | 454/9 | €1,528 | €5,149 | +€3,621 | +237% |
| Other amounts payable | 47/48 | €987 | €42,120 | +€41,132 | +4,166% |
| Remuneration, social security and pensions | 62 | €41,616 | €51,684 | +€10,068 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,848 | €78,206 | +€5,358 | +7.4% |
| Other operating charges | 640/8 | €20,812 | €2,079 | -€18,733 | -90.0% |
| Gross operating margin | 9900 | €1,437,529 | €656,427 | -€781,102 | -54.3% |
| Operating profit (loss) | 9901 | €1,302,253 | €524,458 | -€777,795 | -59.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €652,737 | €319 | -€652,417 | -100.0% |
| Recurring financial charges | 65 | €402 | €319 | -€82 | -20.5% |
| Non-recurring financial charges | 66B | €652,335 | €0 | -€652,335 | -100% |
| Profit (loss) for the period before taxes | 9903 | €649,517 | €524,138 | -€125,379 | -19.3% |
| Income taxes | 67/77 | €97,345 | €149,739 | +€52,395 | +53.8% |
| Profit (loss) for the period | 9904 | €552,172 | €374,399 | -€177,773 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €552,172 | €374,399 | -€177,773 | -32.2% |
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 28 October 2026 via checked.be.