AGRI MESSIDOR: 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 MESSIDOR
Largest movements
- Receivables within one year -€11,554
down €11,554 (-30.7%), from €37,644 to €26,091
of which Trade receivables: -€14,623
- Other debts -€70,000
down €70,000 (-14.7%), from €474,850 to €404,850
- Profit (loss) carried forward +€52,640
up €52,640 (+86.6%), from €60,818 to €113,458
- Gross operating margin +€63,603
up €63,603 (+368.6%), from €17,256 to €80,859
- Depreciation -€23,408
down €23,408 (-60.6%), from €38,648 to €15,241
- Taxes +€9,922
up €9,922, from €0 to €9,922
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.
Cash bridge derived
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 | €653,087 | €639,348 | -€13,739 | -2.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €585,055 | €579,638 | -€5,417 | -0.9% |
| Tangible fixed assets | 22/27 | €585,055 | €579,638 | -€5,417 | -0.9% |
| Land and buildings | 22 | €562,124 | €546,161 | -€15,963 | -2.8% |
| Plant, machinery and equipment | 23 | €11,458 | €23,765 | +€12,307 | +107.4% |
| Furniture and vehicles | 24 | €11,473 | €9,712 | -€1,762 | -15.4% |
| Current assets | 29/58 | €68,032 | €59,711 | -€8,321 | -12.2% |
| Amounts receivable within one year | 40/41 | €37,644 | €26,091 | -€11,554 | -30.7% |
| Trade receivables | 40 | €36,958 | €22,334 | -€14,623 | -39.6% |
| Other amounts receivable | 41 | €687 | €3,757 | +€3,070 | +447.1% |
| Cash at bank and in hand | 54/58 | €25,659 | €31,198 | +€5,539 | +21.6% |
| Deferred charges and accrued income | 490/1 | €4,728 | €2,421 | -€2,307 | -48.8% |
| Total equity and liabilities | 10/49 | €653,087 | €639,348 | -€13,739 | -2.1% |
| Equity | 10/15 | €171,033 | €223,673 | +€52,640 | +30.8% |
| Contributions | 10/11 | €104,115 | €104,115 | = | 0.0% |
| Reserves | 13 | €6,100 | €6,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,100 | €6,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,100 | €6,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,818 | €113,458 | +€52,640 | +86.6% |
| Amounts payable | 17/49 | €482,054 | €415,675 | -€66,379 | -13.8% |
| Amounts payable within one year | 42/48 | €481,677 | €415,305 | -€66,372 | -13.8% |
| Trade debts | 44 | €6,560 | €5,533 | -€1,026 | -15.6% |
| Suppliers | 440/4 | €6,560 | €5,533 | -€1,026 | -15.6% |
| Taxes, remuneration and social security | 45 | €267 | €4,922 | +€4,655 | +1740.1% |
| Taxes | 450/3 | €267 | €4,922 | +€4,655 | +1740.1% |
| Other amounts payable | 47/48 | €474,850 | €404,850 | -€70,000 | -14.7% |
| Accrued charges and deferred income | 492/3 | €377 | €370 | -€7 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,648 | €15,241 | -€23,408 | -60.6% |
| Other operating charges | 640/8 | €2,930 | €2,977 | +€46 | +1.6% |
| Gross operating margin | 9900 | €17,256 | €80,859 | +€63,603 | +368.6% |
| Operating profit (loss) | 9901 | -€24,323 | €62,641 | +€86,964 | |
| Financial charges | 65/66B | €78 | €79 | +€1 | +1.5% |
| Recurring financial charges | 65 | €78 | €79 | +€1 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,400 | €62,562 | +€86,963 | |
| Income taxes | 67/77 | €0 | €9,922 | +€9,922 | |
| Profit (loss) for the period | 9904 | -€24,400 | €52,640 | +€77,041 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,400 | €52,640 | +€77,041 |
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 12 October 2026 via checked.be.