Agri SBD: 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 SBD
Largest movements
- Tangible fixed assets -€60,329
down €60,329 (-18.9%), from €320,041 to €259,713
of which Plant, machinery and equipment: -€57,479
- Receivables within one year -€33,069
down €33,069 (-36.8%), from €89,897 to €56,829
of which Trade receivables: -€27,766
- Profit (loss) carried forward -€41,972
new in 2025: -€41,972
- Debts after one year -€40,429
down €40,429 (-21.7%), from €186,571 to €146,142
- Reserves -€22,335
down €22,335 (-100%), from €22,335 to €0
- Trade debts +€14,165
up €14,165 (+26.0%), from €54,574 to €68,739
- Accrued charges and deferred income -€7,400
down €7,400 (-97.4%), from €7,600 to €200
- Gross operating margin -€49,087
down €49,087 (-81.2%), from €60,417 to €11,330
- Depreciation +€36,004
up €36,004 (+122%), from €29,628 to €65,632
- Financial charges +€6,522
up €6,522 (+253%), from €2,578 to €9,100
- Taxes -€5,799
down €5,799 (-100%), from €5,799 to €0
- Other operating charges +€828
up €828 (+1,082%), from €77 to €904
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 | €516,987 | €417,381 | -€99,606 | -19.3% |
| Fixed assets | 21/28 | €323,632 | €262,503 | -€61,129 | -18.9% |
| Intangible fixed assets | 21 | €3,590 | €2,790 | -€800 | -22.3% |
| Tangible fixed assets | 22/27 | €320,041 | €259,713 | -€60,329 | -18.9% |
| Plant, machinery and equipment | 23 | €311,807 | €254,328 | -€57,479 | -18.4% |
| Furniture and vehicles | 24 | €2,232 | €732 | -€1,500 | -67.2% |
| Other tangible fixed assets | 26 | €6,003 | €4,653 | -€1,350 | -22.5% |
| Current assets | 29/58 | €193,355 | €154,878 | -€38,477 | -19.9% |
| Stocks and contracts in progress | 3 | €93,471 | €92,878 | -€593 | -0.6% |
| Stocks | 30/36 | €93,471 | €92,878 | -€593 | -0.6% |
| Amounts receivable within one year | 40/41 | €89,897 | €56,829 | -€33,069 | -36.8% |
| Trade receivables | 40 | €77,993 | €50,227 | -€27,766 | -35.6% |
| Other amounts receivable | 41 | €11,904 | €6,601 | -€5,303 | -44.5% |
| Cash at bank and in hand | 54/58 | €9,688 | €4,922 | -€4,766 | -49.2% |
| Deferred charges and accrued income | 490/1 | €299 | €249 | -€49 | -16.5% |
| Total equity and liabilities | 10/49 | €516,987 | €417,381 | -€99,606 | -19.3% |
| Equity | 10/15 | €32,335 | -€31,972 | -€64,307 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €22,335 | €0 | -€22,335 | -100% |
| Distributable reserves | 133 | €22,335 | €0 | -€22,335 | -100% |
| Profit (loss) carried forward | 14 | - | -€41,972 | -€41,972 | |
| Amounts payable | 17/49 | €484,652 | €449,353 | -€35,299 | -7.3% |
| Amounts payable after more than one year | 17 | €186,571 | €146,142 | -€40,429 | -21.7% |
| Financial debts | 170/4 | €186,571 | €146,142 | -€40,429 | -21.7% |
| Amounts payable within one year | 42/48 | €290,481 | €303,011 | +€12,530 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €40,429 | €40,429 | = | 0.0% |
| Financial debts | 43 | €40,000 | €40,000 | = | 0.0% |
| Credit institutions | 430/8 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €54,574 | €68,739 | +€14,165 | +26.0% |
| Suppliers | 440/4 | €54,574 | €68,739 | +€14,165 | +26.0% |
| Taxes, remuneration and social security | 45 | €5,799 | €0 | -€5,799 | -100% |
| Taxes | 450/3 | €5,799 | €0 | -€5,799 | -100% |
| Other amounts payable | 47/48 | €149,679 | €153,843 | +€4,164 | +2.8% |
| Accrued charges and deferred income | 492/3 | €7,600 | €200 | -€7,400 | -97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,628 | €65,632 | +€36,004 | +122% |
| Other operating charges | 640/8 | €77 | €904 | +€828 | +1,082% |
| Gross operating margin | 9900 | €60,417 | €11,330 | -€49,087 | -81.2% |
| Operating profit (loss) | 9901 | €30,712 | -€55,207 | -€85,919 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,578 | €9,100 | +€6,522 | +253% |
| Recurring financial charges | 65 | €2,578 | €9,100 | +€6,522 | +253% |
| Profit (loss) for the period before taxes | 9903 | €28,134 | -€64,307 | -€92,441 | |
| Income taxes | 67/77 | €5,799 | €0 | -€5,799 | -100% |
| Profit (loss) for the period | 9904 | €22,335 | -€64,307 | -€86,642 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,335 | -€64,307 | -€86,642 |
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 23 October 2026 via checked.be.