AGRI SART: 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 SART
Largest movements
- Cash -€15,054
down €15,054 (-43.3%), from €34,748 to €19,693
mainly Investment in fixed assets (net) (-€39,300) and Debts after one year (-€31,046)
- Receivables within one year -€9,296
down €9,296 (-78.8%), from €11,791 to €2,495
of which Trade receivables: -€11,707
- Stocks and contracts +€7,775
up €7,775 (+7.0%), from €111,560 to €119,335
- Debts after one year -€31,046
down €31,046 (-8.4%), from €368,008 to €336,962
- Other debts -€22,459
down €22,459 (-30.9%), from €72,749 to €50,290
- Profit (loss) carried forward +€21,193
up €21,193 (+30.2%), from €70,258 to €91,451
- Trade debts +€6,235
up €6,235 (+32.9%), from €18,958 to €25,193
- Purchases and services -€11,881
down €11,881 (-14.5%), from €81,789 to €69,908
- Turnover +€8,338
up €8,338 (+5.8%), from €142,997 to €151,335
- Financial charges -€7,903
down €7,903 (-44.1%), from €17,909 to €10,006
- Taxes +€4,435
up €4,435 (+529%), from €838 to €5,273
- Gross operating margin +€4,279
up €4,279 (+5.5%), from €77,149 to €81,428
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 | €566,912 | €546,214 | -€20,698 | -3.7% |
| Fixed assets | 21/28 | €407,596 | €403,579 | -€4,017 | -1.0% |
| Tangible fixed assets | 22/27 | €407,596 | €403,579 | -€4,017 | -1.0% |
| Land and buildings | 22 | €361,880 | €338,921 | -€22,959 | -6.3% |
| Plant, machinery and equipment | 23 | €12,662 | €8,640 | -€4,022 | -31.8% |
| Furniture and vehicles | 24 | €33,054 | €56,018 | +€22,964 | +69.5% |
| Current assets | 29/58 | €159,315 | €142,635 | -€16,680 | -10.5% |
| Stocks and contracts in progress | 3 | €111,560 | €119,335 | +€7,775 | +7.0% |
| Stocks | 30/36 | €111,560 | €119,335 | +€7,775 | +7.0% |
| Amounts receivable within one year | 40/41 | €11,791 | €2,495 | -€9,296 | -78.8% |
| Trade receivables | 40 | €11,707 | - | -€11,707 | |
| Other amounts receivable | 41 | €85 | €2,495 | +€2,411 | +2,846% |
| Cash at bank and in hand | 54/58 | €34,748 | €19,693 | -€15,054 | -43.3% |
| Deferred charges and accrued income | 490/1 | €1,216 | €1,112 | -€105 | -8.6% |
| Total equity and liabilities | 10/49 | €566,912 | €546,214 | -€20,698 | -3.7% |
| Equity | 10/15 | €76,258 | €97,451 | +€21,193 | +27.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,258 | €91,451 | +€21,193 | +30.2% |
| Amounts payable | 17/49 | €490,654 | €448,764 | -€41,890 | -8.5% |
| Amounts payable after more than one year | 17 | €368,008 | €336,962 | -€31,046 | -8.4% |
| Financial debts | 170/4 | €368,008 | €336,962 | -€31,046 | -8.4% |
| Amounts payable within one year | 42/48 | €122,646 | €111,802 | -€10,845 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €29,769 | €31,046 | +€1,277 | +4.3% |
| Trade debts | 44 | €18,958 | €25,193 | +€6,235 | +32.9% |
| Suppliers | 440/4 | €18,958 | €25,193 | +€6,235 | +32.9% |
| Taxes, remuneration and social security | 45 | €1,171 | €5,273 | +€4,102 | +350% |
| Taxes | 450/3 | €1,171 | €5,273 | +€4,102 | +350% |
| Other amounts payable | 47/48 | €72,749 | €50,290 | -€22,459 | -30.9% |
| Turnover | 70 | €142,997 | €151,335 | +€8,338 | +5.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,789 | €69,908 | -€11,881 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,484 | €43,317 | -€4,166 | -8.8% |
| Other operating charges | 640/8 | €1,730 | €1,733 | +€3 | +0.2% |
| Gross operating margin | 9900 | €77,149 | €81,428 | +€4,279 | +5.5% |
| Operating profit (loss) | 9901 | €27,935 | €36,378 | +€8,442 | +30.2% |
| Financial income | 75/76B | €69 | €94 | +€25 | +36.1% |
| Recurring financial income | 75 | €69 | €94 | +€25 | +36.1% |
| Financial charges | 65/66B | €17,909 | €10,006 | -€7,903 | -44.1% |
| Recurring financial charges | 65 | €17,909 | €10,006 | -€7,903 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €10,095 | €26,465 | +€16,370 | +162% |
| Income taxes | 67/77 | €838 | €5,273 | +€4,435 | +529% |
| Profit (loss) for the period | 9904 | €9,257 | €21,193 | +€11,936 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €9,257 | €21,193 | +€11,936 | +129% |
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.