Agri Puynen: 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 Puynen
Largest movements
- Tangible fixed assets +€119,626
up €119,626 (+119%), from €100,669 to €220,295
of which Plant, machinery and equipment: +€131,576
- Cash +€101,185
up €101,185 (+343%), from €29,465 to €130,650
mainly Debts after one year (+€86,324) and Trade debts (+€82,674)
- Receivables within one year +€11,739
up €11,739 (+181%), from €6,492 to €18,231
of which Other amounts receivable: +€7,768
- Debts after one year +€86,324
up €86,324 (+419%), from €20,600 to €106,924
- Trade debts +€82,674
up €82,674 (+1,482%), from €5,579 to €88,253
- Current portion of long-term debt +€33,084
up €33,084 (+161%), from €20,600 to €53,684
- Reserves +€17,500
up €17,500 (+89.3%), from €19,600 to €37,100
of which Distributable reserves: +€18,100
- Other debts +€13,977
up €13,977 (+55.4%), from €25,223 to €39,200
- Gross operating margin +€44,758
up €44,758 (+76.1%), from €58,778 to €103,536
- Depreciation +€34,435
up €34,435 (+82.1%), from €41,939 to €76,374
- Staff costs -€5,623
down €5,623 (-66.2%), from €8,495 to €2,872
- Financial charges +€2,994
up €2,994 (+338%), from €887 to €3,881
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.
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.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,489 | €373,058 | +€233,570 | +167% |
| Fixed assets | 21/28 | €100,849 | €220,475 | +€119,626 | +119% |
| Tangible fixed assets | 22/27 | €100,669 | €220,295 | +€119,626 | +119% |
| Plant, machinery and equipment | 23 | €64,819 | €196,395 | +€131,576 | +203% |
| Leasing and similar rights | 25 | €35,850 | €23,900 | -€11,950 | -33.3% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €38,639 | €152,583 | +€113,943 | +295% |
| Amounts receivable within one year | 40/41 | €6,492 | €18,231 | +€11,739 | +181% |
| Trade receivables | 40 | €2,064 | €6,035 | +€3,971 | +192% |
| Other amounts receivable | 41 | €4,428 | €12,196 | +€7,768 | +175% |
| Cash at bank and in hand | 54/58 | €29,465 | €130,650 | +€101,185 | +343% |
| Deferred charges and accrued income | 490/1 | €2,683 | €3,702 | +€1,019 | +38.0% |
| Total equity and liabilities | 10/49 | €139,489 | €373,058 | +€233,570 | +167% |
| Equity | 10/15 | €64,182 | €81,975 | +€17,793 | +27.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,600 | €37,100 | +€17,500 | +89.3% |
| Non-distributable reserves | 130/1 | €600 | €0 | -€600 | -100% |
| Reserves not available under the articles | 1311 | €600 | €0 | -€600 | -100% |
| Distributable reserves | 133 | €19,000 | €37,100 | +€18,100 | +95.3% |
| Profit (loss) carried forward | 14 | €25,982 | €26,275 | +€293 | +1.1% |
| Amounts payable | 17/49 | €75,307 | €291,083 | +€215,776 | +287% |
| Amounts payable after more than one year | 17 | €20,600 | €106,924 | +€86,324 | +419% |
| Financial debts | 170/4 | €20,600 | €106,924 | +€86,324 | +419% |
| Amounts payable within one year | 42/48 | €54,707 | €184,159 | +€129,452 | +237% |
| Current portion of amounts payable after more than one year | 42 | €20,600 | €53,684 | +€33,084 | +161% |
| Trade debts | 44 | €5,579 | €88,253 | +€82,674 | +1,482% |
| Suppliers | 440/4 | €5,579 | €88,253 | +€82,674 | +1,482% |
| Taxes, remuneration and social security | 45 | €3,305 | €3,022 | -€283 | -8.6% |
| Taxes | 450/3 | €2,003 | €2,535 | +€531 | +26.5% |
| Remuneration and social security | 454/9 | €1,302 | €488 | -€814 | -62.5% |
| Other amounts payable | 47/48 | €25,223 | €39,200 | +€13,977 | +55.4% |
| Non-recurring operating income | 76A | €0 | €6,800 | +€6,800 | |
| Remuneration, social security and pensions | 62 | €8,495 | €2,872 | -€5,623 | -66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,939 | €76,374 | +€34,435 | +82.1% |
| Other operating charges | 640/8 | €841 | €144 | -€696 | -82.9% |
| Gross operating margin | 9900 | €58,778 | €103,536 | +€44,758 | +76.1% |
| Operating profit (loss) | 9901 | €7,503 | €24,146 | +€16,642 | +222% |
| Financial income | 75/76B | €36 | €117 | +€82 | +230% |
| Recurring financial income | 75 | €36 | €117 | +€82 | +230% |
| Financial charges | 65/66B | €887 | €3,881 | +€2,994 | +338% |
| Recurring financial charges | 65 | €887 | €3,881 | +€2,994 | +338% |
| Profit (loss) for the period before taxes | 9903 | €6,652 | €20,382 | +€13,730 | +206% |
| Income taxes | 67/77 | €2,003 | €2,588 | +€585 | +29.2% |
| Profit (loss) for the period | 9904 | €4,649 | €17,793 | +€13,145 | +283% |
| Profit (loss) for the period to be appropriated | 9905 | €4,649 | €17,793 | +€13,145 | +283% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.