AGRI PERSYN: 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.
What changed
AGRI PERSYN
NACE 01.610, Support activities for crop production
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€16,095
2025 · €82,572-€66,477
Equity
€616,731
2025 · €563,249+€53,482
Cash
€187,029
2025 · €224,824-€37,796
Balance sheet total
€2.2m
2025 · €2.4m-€142,562
Largest movements
Assets
- Tangible fixed assets -€117,218
down €117,218 (-6.6%), from €1.8m to €1.7m
of which Leasing and similar rights: -€110,598
- Cash -€37,796
down €37,796 (-16.8%), from €224,824 to €187,029
mainly Investment in fixed assets (net) (-€386,383) and Debts after one year (-€102,356)
Equity and liabilities
- Debts after one year -€102,356
down €102,356 (-9.1%), from €1.1m to €1.0m
of which Financial debts: -€88,137
- Trade debts -€41,996
down €41,996 (-29.6%), from €141,816 to €99,819
- Other debts -€40,837
down €40,837 (-93.4%), from €43,713 to €2,876
- Investment grants +€37,388
up €37,388 (+86.0%), from €43,457 to €80,844
Income statement
- Gross operating margin -€86,561
down €86,561 (-9.8%), from €879,261 to €792,699
- Depreciation +€13,530
up €13,530 (+2.8%), from €490,071 to €503,601
- Financial income +€9,213
up €9,213 (+51.5%), from €17,900 to €27,113
From the 2025 result to the 2026 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.
Result 2025
€82,572
Gross operating margin
-€86,561
Staff costs
-€6,766
Depreciation
-€13,530
Other operating charges
+€782
Financial income
+€9,213
Financial charges
+€8,064
Deferred taxes and other
+€22,321
Result 2026
€16,095
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€418,581
Investment
-€386,383
Financing
-€69,993
Cash 2025
€224,824
From operations (derived)
+€418,581
Net result for the year
+€16,095
Depreciation
+€503,601
Stocks and contracts
+€5,244
Receivables within one year
-€20,812
Deferred charges and accrued income
+€3,116
Provisions
-€7,679
Trade debts
-€41,996
Tax, wage and social debts
-€709
Other debts
-€40,837
Accrued charges and deferred income
+€2,557
Investment (derived)
-€386,383
Investment in fixed assets (net)
-€386,383
Financing
-€69,993
Debts after one year
-€102,356
Current portion of long-term debt
-€5,025
Contributions, distributions and other
+€37,388
Cash 2026
€187,029
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,354,111 | €2,211,548 | -€142,562 | -6.1% |
| Fixed assets | 21/28 | €1,768,140 | €1,650,922 | -€117,218 | -6.6% |
| Tangible fixed assets | 22/27 | €1,768,140 | €1,650,922 | -€117,218 | -6.6% |
| Plant, machinery and equipment | 23 | €1,039,320 | €943,961 | -€95,359 | -9.2% |
| Furniture and vehicles | 24 | €186,078 | €274,817 | +€88,739 | +47.7% |
| Leasing and similar rights | 25 | €542,742 | €432,143 | -€110,598 | -20.4% |
| Current assets | 29/58 | €585,970 | €560,627 | -€25,344 | -4.3% |
| Stocks and contracts in progress | 3 | €29,320 | €24,077 | -€5,244 | -17.9% |
| Stocks | 30/36 | €29,320 | €24,077 | -€5,244 | -17.9% |
| Amounts receivable within one year | 40/41 | €322,084 | €342,896 | +€20,812 | +6.5% |
| Trade receivables | 40 | €219,327 | €230,073 | +€10,746 | +4.9% |
| Other amounts receivable | 41 | €102,758 | €112,823 | +€10,066 | +9.8% |
| Cash at bank and in hand | 54/58 | €224,824 | €187,029 | -€37,796 | -16.8% |
| Deferred charges and accrued income | 490/1 | €9,741 | €6,625 | -€3,116 | -32.0% |
| Total equity and liabilities | 10/49 | €2,354,111 | €2,211,548 | -€142,562 | -6.1% |
| Equity | 10/15 | €563,249 | €616,731 | +€53,482 | +9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €513,286 | €528,390 | +€15,104 | +2.9% |
| Tax-exempt reserves | 132 | €126,426 | €103,390 | -€23,036 | -18.2% |
| Distributable reserves | 133 | €386,860 | €425,000 | +€38,140 | +9.9% |
| Profit (loss) carried forward | 14 | €306 | €1,297 | +€990 | +323% |
| Investment grants | 15 | €43,457 | €80,844 | +€37,388 | +86.0% |
| Provisions and deferred taxes | 16 | €42,142 | €34,463 | -€7,679 | -18.2% |
| Deferred taxes | 168 | €42,142 | €34,463 | -€7,679 | -18.2% |
| Amounts payable | 17/49 | €1,748,719 | €1,560,354 | -€188,366 | -10.8% |
| Amounts payable after more than one year | 17 | €1,128,730 | €1,026,374 | -€102,356 | -9.1% |
| Financial debts | 170/4 | €1,083,730 | €995,593 | -€88,137 | -8.1% |
| Other amounts payable | 178/9 | €45,000 | €30,781 | -€14,219 | -31.6% |
| Amounts payable within one year | 42/48 | €619,494 | €530,927 | -€88,567 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €415,025 | €410,000 | -€5,025 | -1.2% |
| Trade debts | 44 | €141,816 | €99,819 | -€41,996 | -29.6% |
| Suppliers | 440/4 | €141,816 | €99,819 | -€41,996 | -29.6% |
| Taxes, remuneration and social security | 45 | €18,940 | €18,232 | -€709 | -3.7% |
| Taxes | 450/3 | €0 | €159 | +€159 | |
| Remuneration and social security | 454/9 | €18,940 | €18,073 | -€868 | -4.6% |
| Other amounts payable | 47/48 | €43,713 | €2,876 | -€40,837 | -93.4% |
| Accrued charges and deferred income | 492/3 | €495 | €3,053 | +€2,557 | +517% |
| Non-recurring operating income | 76A | €94,266 | €22,000 | -€72,266 | -76.7% |
| Remuneration, social security and pensions | 62 | €255,660 | €262,425 | +€6,766 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490,071 | €503,601 | +€13,530 | +2.8% |
| Other operating charges | 640/8 | €2,478 | €1,696 | -€782 | -31.5% |
| Gross operating margin | 9900 | €879,261 | €792,699 | -€86,561 | -9.8% |
| Operating profit (loss) | 9901 | €131,051 | €24,976 | -€106,075 | -80.9% |
| Financial income | 75/76B | €17,900 | €27,113 | +€9,213 | +51.5% |
| Recurring financial income | 75 | €17,900 | €27,113 | +€9,213 | +51.5% |
| Financial charges | 65/66B | €51,738 | €43,674 | -€8,064 | -15.6% |
| Recurring financial charges | 65 | €51,738 | €43,674 | -€8,064 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €97,214 | €8,416 | -€88,798 | -91.3% |
| Transfer from deferred taxes | 780 | €4,108 | €7,679 | +€3,571 | +86.9% |
| Transfer to deferred taxes | 680 | €18,750 | €0 | -€18,750 | -100% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €82,572 | €16,095 | -€66,477 | -80.5% |
| Transfer from tax-exempt reserves | 789 | €12,324 | €23,036 | +€10,712 | +86.9% |
| Transfer to tax-exempt reserves | 689 | €56,250 | €0 | -€56,250 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €38,645 | €39,130 | +€485 | +1.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.