Agri Roan: 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 Roan
Largest movements
- Receivables within one year +€67,070
up €67,070 (+1572.8%), from €4,264 to €71,335
of which Trade receivables: +€62,542
- Cash -€29,934
down €29,934 (-57.4%), from €52,183 to €22,248
mainly Receivables within one year (-€67,070) and Debts after one year (-€30,000)
- Stocks and contracts +€15,009
up €15,009 (+13.3%), from €112,542 to €127,551
- Tangible fixed assets -€14,023
down €14,023 (-12.9%), from €108,706 to €94,683
of which Land and buildings: -€14,941
- Advances received +€42,667
new in 2025: €42,667
- Debts after one year -€30,000
down €30,000 (-25.0%), from €120,000 to €90,000
- Other debts +€20,958
up €20,958 (+9.7%), from €216,776 to €237,734
- Trade debts +€18,254
up €18,254 (+2.8%), from €643,343 to €661,597
- Profit (loss) carried forward -€15,231
down €15,231 (-1.4%), from -€1.1m to -€1.1m
- Gross operating margin +€61,138
up €61,138, from -€38,761 to €22,377
- Depreciation -€5,761
down €5,761 (-18.9%), from €30,492 to €24,731
- Financial charges -€4,319
down €4,319 (-27.6%), from €15,620 to €11,302
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 | €286,755 | €322,651 | +€35,896 | +12.5% |
| Fixed assets | 21/28 | €108,706 | €94,683 | -€14,023 | -12.9% |
| Tangible fixed assets | 22/27 | €108,706 | €94,683 | -€14,023 | -12.9% |
| Land and buildings | 22 | €105,741 | €90,800 | -€14,941 | -14.1% |
| Plant, machinery and equipment | 23 | €2,965 | €3,883 | +€918 | +31.0% |
| Current assets | 29/58 | €178,049 | €227,968 | +€49,919 | +28.0% |
| Stocks and contracts in progress | 3 | €112,542 | €127,551 | +€15,009 | +13.3% |
| Stocks | 30/36 | €112,542 | €127,551 | +€15,009 | +13.3% |
| Amounts receivable within one year | 40/41 | €4,264 | €71,335 | +€67,070 | +1572.8% |
| Trade receivables | 40 | €4,264 | €66,806 | +€62,542 | +1466.6% |
| Other amounts receivable | 41 | €0 | €4,528 | +€4,528 | |
| Cash at bank and in hand | 54/58 | €52,183 | €22,248 | -€29,934 | -57.4% |
| Deferred charges and accrued income | 490/1 | €9,060 | €6,835 | -€2,225 | -24.6% |
| Total equity and liabilities | 10/49 | €286,755 | €322,651 | +€35,896 | +12.5% |
| Equity | 10/15 | -€758,913 | -€774,569 | -€15,656 | -2.1% |
| Contributions | 10/11 | €320,000 | €320,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,079,975 | -€1,095,207 | -€15,231 | -1.4% |
| Investment grants | 15 | €1,062 | €637 | -€425 | -40.0% |
| Provisions and deferred taxes | 16 | €56 | €34 | -€22 | -40.0% |
| Deferred taxes | 168 | €56 | €34 | -€22 | -40.0% |
| Amounts payable | 17/49 | €1,045,612 | €1,097,187 | +€51,575 | +4.9% |
| Amounts payable after more than one year | 17 | €120,000 | €90,000 | -€30,000 | -25.0% |
| Financial debts | 170/4 | €120,000 | €90,000 | -€30,000 | -25.0% |
| Amounts payable within one year | 42/48 | €925,606 | €1,007,181 | +€81,575 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €65,000 | €65,000 | = | 0.0% |
| Trade debts | 44 | €643,343 | €661,597 | +€18,254 | +2.8% |
| Suppliers | 440/4 | €643,343 | €661,597 | +€18,254 | +2.8% |
| Advances received on contracts in progress | 46 | - | €42,667 | +€42,667 | |
| Taxes, remuneration and social security | 45 | €487 | €182 | -€304 | -62.5% |
| Taxes | 450/3 | €487 | €182 | -€304 | -62.5% |
| Other amounts payable | 47/48 | €216,776 | €237,734 | +€20,958 | +9.7% |
| Accrued charges and deferred income | 492/3 | €6 | €6 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,492 | €24,731 | -€5,761 | -18.9% |
| Other operating charges | 640/8 | €1,911 | €2,001 | +€90 | +4.7% |
| Gross operating margin | 9900 | -€38,761 | €22,377 | +€61,138 | |
| Operating profit (loss) | 9901 | -€71,164 | -€4,355 | +€66,809 | +93.9% |
| Financial income | 75/76B | €759 | €425 | -€334 | -44.0% |
| Recurring financial income | 75 | €759 | €425 | -€334 | -44.0% |
| Financial charges | 65/66B | €15,620 | €11,302 | -€4,319 | -27.6% |
| Recurring financial charges | 65 | €15,620 | €11,302 | -€4,319 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | -€86,025 | -€15,231 | +€70,794 | +82.3% |
| Transfer from deferred taxes | 780 | €40 | €22 | -€18 | -44.0% |
| Income taxes | 67/77 | €40 | €22 | -€18 | -44.0% |
| Profit (loss) for the period | 9904 | -€86,025 | -€15,231 | +€70,794 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€86,025 | -€15,231 | +€70,794 | +82.3% |
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 9 October 2026 via checked.be.