AGRI-SALOU: 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-SALOU
Largest movements
- Receivables within one year +€42,244
up €42,244 (+74.8%), from €56,454 to €98,698
of which Other amounts receivable: +€31,738
- Cash +€27,008
up €27,008 (+1,954%), from €1,382 to €28,390
mainly Net result for the year (+€70,150) and Tax, wage and social debts (+€18,336)
- Deferred charges and accrued income +€1,671
new in 2025: €1,671
- Profit (loss) carried forward +€70,150
up €70,150 (+91.1%), from -€76,982 to -€6,832
- Tax, wage and social debts +€18,336
up €18,336 (+119%), from €15,378 to €33,714
- Trade debts -€15,177
down €15,177 (-82.9%), from €18,315 to €3,138
- Other debts -€2,368
no longer reported in 2025 (was €2,368)
- Gross operating margin +€80,733
up €80,733 (+308%), from €26,206 to €106,939
- Taxes +€22,240
up €22,240 (+413%), from €5,378 to €27,618
- Write-downs -€2,853
down €2,853, from €2,455 to -€399
- Other operating charges -€2,323
down €2,323 (-90.0%), from €2,582 to €259
- Depreciation +€1,983
up €1,983 (+30.4%), from €6,528 to €8,511
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 | €84,290 | €155,232 | +€70,942 | +84.2% |
| Fixed assets | 21/28 | €26,454 | €26,473 | +€19 | +0.1% |
| Tangible fixed assets | 22/27 | €25,974 | €26,473 | +€499 | +1.9% |
| Plant, machinery and equipment | 23 | €18,348 | €12,837 | -€5,511 | -30.0% |
| Furniture and vehicles | 24 | €7,626 | €13,635 | +€6,009 | +78.8% |
| Financial fixed assets | 28 | €480 | - | -€480 | |
| Current assets | 29/58 | €57,836 | €128,759 | +€70,923 | +123% |
| Amounts receivable within one year | 40/41 | €56,454 | €98,698 | +€42,244 | +74.8% |
| Trade receivables | 40 | €53,950 | €64,457 | +€10,506 | +19.5% |
| Other amounts receivable | 41 | €2,504 | €34,242 | +€31,738 | +1,268% |
| Cash at bank and in hand | 54/58 | €1,382 | €28,390 | +€27,008 | +1,954% |
| Deferred charges and accrued income | 490/1 | - | €1,671 | +€1,671 | |
| Total equity and liabilities | 10/49 | €84,290 | €155,232 | +€70,942 | +84.2% |
| Equity | 10/15 | €48,229 | €118,379 | +€70,150 | +145% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €1,264 | €1,264 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,264 | €1,264 | = | 0.0% |
| Legal reserve | 130 | €1,264 | €1,264 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,982 | -€6,832 | +€70,150 | +91.1% |
| Amounts payable | 17/49 | €36,061 | €36,852 | +€791 | +2.2% |
| Amounts payable within one year | 42/48 | €36,061 | €36,852 | +€791 | +2.2% |
| Trade debts | 44 | €18,315 | €3,138 | -€15,177 | -82.9% |
| Suppliers | 440/4 | €18,315 | €3,138 | -€15,177 | -82.9% |
| Taxes, remuneration and social security | 45 | €15,378 | €33,714 | +€18,336 | +119% |
| Taxes | 450/3 | €15,378 | €33,714 | +€18,336 | +119% |
| Other amounts payable | 47/48 | €2,368 | - | -€2,368 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,528 | €8,511 | +€1,983 | +30.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,455 | -€399 | -€2,853 | |
| Other operating charges | 640/8 | €2,582 | €259 | -€2,323 | -90.0% |
| Gross operating margin | 9900 | €26,206 | €106,939 | +€80,733 | +308% |
| Operating profit (loss) | 9901 | €14,642 | €98,568 | +€83,927 | +573% |
| Financial income | 75/76B | - | €737 | +€737 | |
| Recurring financial income | 75 | - | €737 | +€737 | |
| Financial charges | 65/66B | €220 | €1,537 | +€1,317 | +600% |
| Recurring financial charges | 65 | €220 | €1,537 | +€1,317 | +600% |
| Profit (loss) for the period before taxes | 9903 | €14,422 | €97,769 | +€83,347 | +578% |
| Income taxes | 67/77 | €5,378 | €27,618 | +€22,240 | +413% |
| Profit (loss) for the period | 9904 | €9,044 | €70,150 | +€61,107 | +676% |
| Profit (loss) for the period to be appropriated | 9905 | €9,044 | €70,150 | +€61,107 | +676% |
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 20 October 2026 via checked.be.