AGRI - RASPE: 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 - RASPE
Largest movements
- Tangible fixed assets +€35,601
up €35,601 (+85.6%), from €41,569 to €77,171
of which Furniture and vehicles: +€47,603
- Receivables within one year +€19,040
up €19,040 (+320%), from €5,945 to €24,986
of which Trade receivables: +€11,519
- Cash +€16,038
up €16,038 (+33.1%), from €48,434 to €64,472
mainly Debts after one year (+€40,962) and Depreciation (+€19,316)
- Stocks and contracts -€7,241
down €7,241 (-25.1%), from €28,807 to €21,566
- Debts after one year +€40,962
up €40,962 (+164%), from €25,000 to €65,962
- Profit (loss) carried forward +€15,999
up €15,999 (+57.9%), from -€27,635 to -€11,635
- Advances received +€8,700
new in 2025: €8,700
- Current portion of long-term debt -€6,966
down €6,966 (-38.7%), from €18,000 to €11,034
- Tax, wage and social debts +€2,759
up €2,759 (+421%), from €655 to €3,414
- Gross operating margin +€22,377
up €22,377 (+87.9%), from €25,459 to €47,836
- Depreciation -€11,998
down €11,998 (-38.3%), from €31,314 to €19,316
- Taxes +€3,137
up €3,137 (+1,711%), from €183 to €3,321
- Financial charges +€1,181
up €1,181 (+26.7%), from €4,421 to €5,602
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 | €126,615 | €190,622 | +€64,006 | +50.6% |
| Fixed assets | 21/28 | €43,429 | €79,031 | +€35,601 | +82.0% |
| Tangible fixed assets | 22/27 | €41,569 | €77,171 | +€35,601 | +85.6% |
| Plant, machinery and equipment | 23 | €32,621 | €20,619 | -€12,002 | -36.8% |
| Furniture and vehicles | 24 | €8,948 | €56,551 | +€47,603 | +532% |
| Financial fixed assets | 28 | €1,860 | €1,860 | = | 0.0% |
| Current assets | 29/58 | €83,186 | €111,591 | +€28,405 | +34.1% |
| Stocks and contracts in progress | 3 | €28,807 | €21,566 | -€7,241 | -25.1% |
| Stocks | 30/36 | €28,807 | €21,566 | -€7,241 | -25.1% |
| Amounts receivable within one year | 40/41 | €5,945 | €24,986 | +€19,040 | +320% |
| Trade receivables | 40 | €5,945 | €17,465 | +€11,519 | +194% |
| Other amounts receivable | 41 | - | €7,521 | +€7,521 | |
| Cash at bank and in hand | 54/58 | €48,434 | €64,472 | +€16,038 | +33.1% |
| Deferred charges and accrued income | 490/1 | - | €567 | +€567 | |
| Total equity and liabilities | 10/49 | €126,615 | €190,622 | +€64,006 | +50.6% |
| Equity | 10/15 | €2,202 | €18,201 | +€15,999 | +727% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €5,036 | €5,036 | = | 0.0% |
| Distributable reserves | 133 | €5,036 | €5,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,635 | -€11,635 | +€15,999 | +57.9% |
| Amounts payable | 17/49 | €124,414 | €172,421 | +€48,007 | +38.6% |
| Amounts payable after more than one year | 17 | €25,000 | €65,962 | +€40,962 | +164% |
| Financial debts | 170/4 | €25,000 | €65,962 | +€40,962 | +164% |
| Amounts payable within one year | 42/48 | €99,414 | €106,459 | +€7,045 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €18,000 | €11,034 | -€6,966 | -38.7% |
| Financial debts | 43 | €32,142 | €32,142 | = | 0.0% |
| Credit institutions | 430/8 | €32,142 | €32,142 | = | 0.0% |
| Trade debts | 44 | €12,663 | €13,595 | +€932 | +7.4% |
| Suppliers | 440/4 | €12,663 | €13,595 | +€932 | +7.4% |
| Advances received on contracts in progress | 46 | - | €8,700 | +€8,700 | |
| Taxes, remuneration and social security | 45 | €655 | €3,414 | +€2,759 | +421% |
| Taxes | 450/3 | €655 | €3,414 | +€2,759 | +421% |
| Other amounts payable | 47/48 | €35,954 | €37,574 | +€1,620 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,314 | €19,316 | -€11,998 | -38.3% |
| Other operating charges | 640/8 | €3,414 | €3,635 | +€222 | +6.5% |
| Gross operating margin | 9900 | €25,459 | €47,836 | +€22,377 | +87.9% |
| Operating profit (loss) | 9901 | -€9,268 | €24,885 | +€34,153 | |
| Financial income | 75/76B | €375 | €38 | -€337 | -89.9% |
| Recurring financial income | 75 | €375 | €38 | -€337 | -89.9% |
| Financial charges | 65/66B | €4,421 | €5,602 | +€1,181 | +26.7% |
| Recurring financial charges | 65 | €4,421 | €5,602 | +€1,181 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,315 | €19,320 | +€32,635 | |
| Income taxes | 67/77 | €183 | €3,321 | +€3,137 | +1,711% |
| Profit (loss) for the period | 9904 | -€13,498 | €15,999 | +€29,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,498 | €15,999 | +€29,498 |
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 16 October 2026 via checked.be.