AGRI SAMAIN: what changed
What changed
AGRI SAMAIN
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
€29,137
2025 · €30,447-€1,310
Equity
€520,435
2025 · €627,858-€107,424
Cash
€63,142
2025 · €34,684+€28,458
Balance sheet total
€2.8m
2025 · €2.6m+€180,368
Largest movements
Assets
- Tangible fixed assets +€297,001
up €297,001 (+19.8%), from €1.5m to €1.8m
of which Leasing and similar rights: +€358,295
- Receivables within one year -€164,802
down €164,802 (-16.6%), from €990,882 to €826,081
of which Other amounts receivable: -€92,186
- Deferred charges and accrued income +€67,542
up €67,542 (+515%), from €13,110 to €80,652
- Stocks and contracts -€53,750
down €53,750 (-100%), from €53,750 to €0
- Cash +€28,458
up €28,458 (+82.1%), from €34,684 to €63,142
mainly Depreciation (+€502,408) and Receivables within one year (+€164,802)
Equity and liabilities
- Debts after one year +€144,547
up €144,547 (+13.1%), from €1.1m to €1.3m
- Current portion of long-term debt +€132,960
up €132,960 (+44.6%), from €298,304 to €431,264
- Reserves -€104,449
down €104,449 (-17.5%), from €596,417 to €491,968
of which Distributable reserves: -€81,692
- Trade debts +€30,885
up €30,885 (+9.7%), from €319,747 to €350,633
Income statement
- Gross operating margin +€161,182
up €161,182 (+18.3%), from €879,280 to €1.0m
- Depreciation +€109,558
up €109,558 (+27.9%), from €392,850 to €502,408
- Staff costs +€45,009
up €45,009 (+11.2%), from €403,368 to €448,377
- Financial charges +€13,996
up €13,996 (+27.6%), from €50,665 to €64,661
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€30,447
Gross operating margin
+€161,182
Staff costs
-€45,009
Depreciation
-€109,558
Other operating charges
-€3,324
Other operating items
+€1,277
Financial income
+€9,404
Financial charges
-€13,996
Taxes
+€4,103
Deferred taxes and other
-€5,389
Result 2026
€29,137
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€706,838
Investment
-€805,327
Financing
+€126,947
Cash 2025
€34,684
From operations (derived)
+€706,838
Net result for the year
+€29,137
Depreciation
+€502,408
Stocks and contracts
+€53,750
Receivables within one year
+€164,802
Deferred charges and accrued income
-€67,542
Provisions
-€7,586
Trade debts
+€30,885
Smaller working-capital items
+€985
Investment (derived)
-€805,327
Investment in fixed assets (net)
-€805,327
Financing
+€126,947
Debts after one year
+€144,547
Current portion of long-term debt
+€132,960
Short-term financial debts
-€14,000
Contributions, distributions and other
-€136,560
Cash 2026
€63,142
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,592,043 | €2,772,410 | +€180,368 | +7.0% |
| Fixed assets | 21/28 | €1,499,616 | €1,802,536 | +€302,919 | +20.2% |
| Intangible fixed assets | 21 | - | €5,918 | +€5,918 | |
| Tangible fixed assets | 22/27 | €1,499,616 | €1,796,618 | +€297,001 | +19.8% |
| Plant, machinery and equipment | 23 | €1,442,283 | €1,388,812 | -€53,471 | -3.7% |
| Furniture and vehicles | 24 | €48,558 | €37,972 | -€10,586 | -21.8% |
| Leasing and similar rights | 25 | €8,775 | €367,071 | +€358,295 | +4,083% |
| Other tangible fixed assets | 26 | - | €2,763 | +€2,763 | |
| Current assets | 29/58 | €1,092,426 | €969,875 | -€122,551 | -11.2% |
| Stocks and contracts in progress | 3 | €53,750 | €0 | -€53,750 | -100% |
| Stocks | 30/36 | €53,750 | €0 | -€53,750 | -100% |
| Amounts receivable within one year | 40/41 | €990,882 | €826,081 | -€164,802 | -16.6% |
| Trade receivables | 40 | €145,851 | €73,235 | -€72,615 | -49.8% |
| Other amounts receivable | 41 | €845,032 | €752,845 | -€92,186 | -10.9% |
| Cash at bank and in hand | 54/58 | €34,684 | €63,142 | +€28,458 | +82.1% |
| Deferred charges and accrued income | 490/1 | €13,110 | €80,652 | +€67,542 | +515% |
| Total equity and liabilities | 10/49 | €2,592,043 | €2,772,410 | +€180,368 | +7.0% |
| Equity | 10/15 | €627,858 | €520,435 | -€107,424 | -17.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €596,417 | €491,968 | -€104,449 | -17.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €144,809 | €122,051 | -€22,758 | -15.7% |
| Distributable reserves | 133 | €451,608 | €369,917 | -€81,692 | -18.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €12,891 | €9,917 | -€2,974 | -23.1% |
| Provisions and deferred taxes | 16 | €42,020 | €34,434 | -€7,586 | -18.1% |
| Deferred taxes | 168 | €42,020 | €34,434 | -€7,586 | -18.1% |
| Amounts payable | 17/49 | €1,922,165 | €2,217,542 | +€295,377 | +15.4% |
| Amounts payable after more than one year | 17 | €1,106,170 | €1,250,717 | +€144,547 | +13.1% |
| Financial debts | 170/4 | €1,106,170 | €1,250,717 | +€144,547 | +13.1% |
| Amounts payable within one year | 42/48 | €814,414 | €965,085 | +€150,671 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €298,304 | €431,264 | +€132,960 | +44.6% |
| Financial debts | 43 | €14,000 | €0 | -€14,000 | -100% |
| Credit institutions | 430/8 | €14,000 | €0 | -€14,000 | -100% |
| Trade debts | 44 | €319,747 | €350,633 | +€30,885 | +9.7% |
| Suppliers | 440/4 | €319,747 | €350,633 | +€30,885 | +9.7% |
| Taxes, remuneration and social security | 45 | €58,962 | €59,509 | +€547 | +0.9% |
| Taxes | 450/3 | €14,626 | €9,388 | -€5,238 | -35.8% |
| Remuneration and social security | 454/9 | €44,336 | €50,121 | +€5,785 | +13.0% |
| Other amounts payable | 47/48 | €123,401 | €123,680 | +€279 | +0.2% |
| Accrued charges and deferred income | 492/3 | €1,582 | €1,741 | +€159 | +10.1% |
| Non-recurring operating income | 76A | - | €23,043 | +€23,043 | |
| Remuneration, social security and pensions | 62 | €403,368 | €448,377 | +€45,009 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392,850 | €502,408 | +€109,558 | +27.9% |
| Other operating charges | 640/8 | €3,928 | €7,252 | +€3,324 | +84.6% |
| Non-recurring operating charges | 66A | €1,277 | €0 | -€1,277 | -100% |
| Gross operating margin | 9900 | €879,280 | €1,040,462 | +€161,182 | +18.3% |
| Operating profit (loss) | 9901 | €77,857 | €82,426 | +€4,568 | +5.9% |
| Financial income | 75/76B | €9,605 | €19,009 | +€9,404 | +97.9% |
| Recurring financial income | 75 | €9,605 | €19,009 | +€9,404 | +97.9% |
| Financial charges | 65/66B | €50,665 | €64,661 | +€13,996 | +27.6% |
| Recurring financial charges | 65 | €50,665 | €64,661 | +€13,996 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €36,797 | €36,773 | -€23 | -0.1% |
| Transfer from deferred taxes | 780 | €12,975 | €13,220 | +€245 | +1.9% |
| Transfer to deferred taxes | 680 | - | €5,634 | +€5,634 | |
| Income taxes | 67/77 | €19,325 | €15,223 | -€4,103 | -21.2% |
| Profit (loss) for the period | 9904 | €30,447 | €29,137 | -€1,310 | -4.3% |
| Transfer from tax-exempt reserves | 789 | €38,925 | €39,659 | +€734 | +1.9% |
| Transfer to tax-exempt reserves | 689 | - | €16,902 | +€16,902 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,372 | €51,894 | -€17,477 | -25.2% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.