AGRI-ROEULX: 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-ROEULX
Largest movements
- Receivables within one year -€21,725
down €21,725 (-33.1%), from €65,551 to €43,827
of which Other amounts receivable: -€15,770
- Stocks and contracts -€3,907
down €3,907 (-6.6%), from €59,417 to €55,510
- Other debts +€92,266
up €92,266 (+34.0%), from €271,677 to €363,943
- Profit (loss) carried forward -€67,789
down €67,789 (-28.3%), from -€239,439 to -€307,228
- Short-term financial debts -€38,187
down €38,187 (-63.3%), from €60,292 to €22,105
- Trade debts -€8,240
down €8,240 (-11.0%), from €74,955 to €66,716
- Current portion of long-term debt -€2,954
down €2,954 (-78.3%), from €3,774 to €819
- Gross operating margin +€28,344
up €28,344 (+81.4%), from -€34,806 to -€6,463
- Depreciation +€8,438
up €8,438 (+46.0%), from €18,331 to €26,770
- Staff costs -€2,810
down €2,810 (-9.3%), from €30,132 to €27,323
- Financial charges +€1,227
up €1,227 (+24.2%), from €5,079 to €6,306
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 | €205,935 | €180,440 | -€25,495 | -12.4% |
| Fixed assets | 21/28 | €74,963 | €74,004 | -€959 | -1.3% |
| Tangible fixed assets | 22/27 | €66,403 | €65,144 | -€1,259 | -1.9% |
| Plant, machinery and equipment | 23 | €64,462 | €64,663 | +€201 | +0.3% |
| Furniture and vehicles | 24 | €1,941 | €481 | -€1,460 | -75.2% |
| Financial fixed assets | 28 | €8,560 | €8,860 | +€300 | +3.5% |
| Current assets | 29/58 | €130,972 | €106,436 | -€24,536 | -18.7% |
| Stocks and contracts in progress | 3 | €59,417 | €55,510 | -€3,907 | -6.6% |
| Stocks | 30/36 | €59,417 | €55,510 | -€3,907 | -6.6% |
| Amounts receivable within one year | 40/41 | €65,551 | €43,827 | -€21,725 | -33.1% |
| Trade receivables | 40 | €48,563 | €42,608 | -€5,955 | -12.3% |
| Other amounts receivable | 41 | €16,988 | €1,218 | -€15,770 | -92.8% |
| Cash at bank and in hand | 54/58 | - | €108 | +€108 | |
| Deferred charges and accrued income | 490/1 | €6,004 | €6,991 | +€987 | +16.4% |
| Total equity and liabilities | 10/49 | €205,935 | €180,440 | -€25,495 | -12.4% |
| Equity | 10/15 | -€205,354 | -€273,143 | -€67,789 | -33.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€239,439 | -€307,228 | -€67,789 | -28.3% |
| Amounts payable | 17/49 | €411,289 | €453,583 | +€42,294 | +10.3% |
| Amounts payable after more than one year | 17 | €591 | - | -€591 | |
| Financial debts | 170/4 | €591 | - | -€591 | |
| Amounts payable within one year | 42/48 | €410,698 | €453,583 | +€42,885 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €3,774 | €819 | -€2,954 | -78.3% |
| Financial debts | 43 | €60,292 | €22,105 | -€38,187 | -63.3% |
| Credit institutions | 430/8 | €60,292 | €22,105 | -€38,187 | -63.3% |
| Trade debts | 44 | €74,955 | €66,716 | -€8,240 | -11.0% |
| Suppliers | 440/4 | €74,955 | €66,716 | -€8,240 | -11.0% |
| Other amounts payable | 47/48 | €271,677 | €363,943 | +€92,266 | +34.0% |
| Remuneration, social security and pensions | 62 | €30,132 | €27,323 | -€2,810 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,331 | €26,770 | +€8,438 | +46.0% |
| Other operating charges | 640/8 | €1,163 | €941 | -€222 | -19.1% |
| Gross operating margin | 9900 | -€34,806 | -€6,463 | +€28,344 | +81.4% |
| Operating profit (loss) | 9901 | -€84,433 | -€61,496 | +€22,936 | +27.2% |
| Financial income | 75/76B | €51 | €13 | -€38 | -75.1% |
| Recurring financial income | 75 | €51 | €13 | -€38 | -75.1% |
| Financial charges | 65/66B | €5,079 | €6,306 | +€1,227 | +24.2% |
| Recurring financial charges | 65 | €5,079 | €6,306 | +€1,227 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | -€89,460 | -€67,789 | +€21,671 | +24.2% |
| Profit (loss) for the period | 9904 | -€89,460 | -€67,789 | +€21,671 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€89,460 | -€67,789 | +€21,671 | +24.2% |
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 29 October 2026 via checked.be.