AGRI SERU: 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 SERU
Largest movements
- Stocks and contracts +€38,755
new in 2025: €38,755
- Cash +€15,335
up €15,335 (+24.9%), from €61,682 to €77,018
mainly Net result for the year (+€49,719) and Tax, wage and social debts (+€5,965)
- Profit (loss) carried forward +€49,719
up €49,719 (+113%), from €44,151 to €93,870
- Tax, wage and social debts +€5,965
up €5,965 (+54.0%), from €11,052 to €17,017
- Other debts -€1,500
down €1,500 (-50.0%), from €3,000 to €1,500
- Gross operating margin +€7,307
up €7,307 (+13.1%), from €55,710 to €63,017
- Taxes +€1,541
up €1,541 (+14.0%), from €11,038 to €12,579
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 | €61,682 | €115,773 | +€54,090 | +87.7% |
| Current assets | 29/58 | €61,682 | €115,773 | +€54,090 | +87.7% |
| Stocks and contracts in progress | 3 | - | €38,755 | +€38,755 | |
| Stocks | 30/36 | - | €38,755 | +€38,755 | |
| Cash at bank and in hand | 54/58 | €61,682 | €77,018 | +€15,335 | +24.9% |
| Total equity and liabilities | 10/49 | €61,682 | €115,773 | +€54,090 | +87.7% |
| Equity | 10/15 | €47,151 | €96,870 | +€49,719 | +105% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,151 | €93,870 | +€49,719 | +113% |
| Amounts payable | 17/49 | €14,532 | €18,903 | +€4,371 | +30.1% |
| Amounts payable within one year | 42/48 | €14,532 | €18,903 | +€4,371 | +30.1% |
| Trade debts | 44 | €479 | €386 | -€94 | -19.6% |
| Suppliers | 440/4 | €479 | €386 | -€94 | -19.6% |
| Taxes, remuneration and social security | 45 | €11,052 | €17,017 | +€5,965 | +54.0% |
| Taxes | 450/3 | €11,052 | €17,017 | +€5,965 | +54.0% |
| Other amounts payable | 47/48 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Other operating charges | 640/8 | €399 | €419 | +€21 | +5.2% |
| Gross operating margin | 9900 | €55,710 | €63,017 | +€7,307 | +13.1% |
| Operating profit (loss) | 9901 | €55,312 | €62,598 | +€7,286 | +13.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €123 | €300 | +€177 | +144% |
| Recurring financial charges | 65 | €123 | €300 | +€177 | +144% |
| Profit (loss) for the period before taxes | 9903 | €55,189 | €62,298 | +€7,110 | +12.9% |
| Income taxes | 67/77 | €11,038 | €12,579 | +€1,541 | +14.0% |
| Profit (loss) for the period | 9904 | €44,151 | €49,719 | +€5,568 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,151 | €49,719 | +€5,568 | +12.6% |
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 24 October 2026 via checked.be.