AGRI SERVICES DE PHILIPPEVILLE: 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 SERVICES DE PHILIPPEVILLE
Largest movements
- Cash -€5,187
down €5,187 (-4.1%), from €124,977 to €119,791
mainly Net result for the year (-€4,171) and Other debts (-€2,100)
- Profit (loss) carried forward -€4,171
down €4,171 (-54.2%), from €7,698 to €3,527
- Other debts -€2,100
down €2,100 (-30.0%), from €7,000 to €4,900
- Gross operating margin -€199,451
down €199,451, from €195,487 to -€3,964
- Taxes -€62,821
down €62,821 (-99.9%), from €62,908 to €88
- Write-downs -€7,000
no longer reported in 2024 (was €7,000)
- Staff costs +€4,873
no longer reported in 2024 (was -€4,873)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,920 | €176,636 | -€6,285 | -3.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Current assets | 29/58 | €182,920 | €176,636 | -€6,285 | -3.4% |
| Amounts receivable within one year | 40/41 | €9,241 | €7,939 | -€1,302 | -14.1% |
| Trade receivables | 40 | €8,862 | €7,936 | -€926 | -10.4% |
| Other amounts receivable | 41 | €379 | €3 | -€377 | -99.3% |
| Current investments | 50/53 | €48,702 | €48,906 | +€204 | +0.4% |
| Cash at bank and in hand | 54/58 | €124,977 | €119,791 | -€5,187 | -4.1% |
| Total equity and liabilities | 10/49 | €182,920 | €176,636 | -€6,285 | -3.4% |
| Equity | 10/15 | €148,048 | €143,878 | -€4,171 | -2.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €132,290 | €132,290 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Tax-exempt reserves | 132 | €3,199 | €3,199 | = | 0.0% |
| Distributable reserves | 133 | €129,091 | €129,091 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,698 | €3,527 | -€4,171 | -54.2% |
| Amounts payable | 17/49 | €34,872 | €32,758 | -€2,114 | -6.1% |
| Amounts payable within one year | 42/48 | €34,872 | €32,758 | -€2,114 | -6.1% |
| Trade debts | 44 | €14 | - | -€14 | |
| Suppliers | 440/4 | €14 | - | -€14 | |
| Taxes, remuneration and social security | 45 | €27,858 | €27,858 | = | 0.0% |
| Taxes | 450/3 | €27,858 | €27,858 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,000 | €4,900 | -€2,100 | -30.0% |
| Remuneration, social security and pensions | 62 | -€4,873 | - | +€4,873 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,000 | - | -€7,000 | |
| Other operating charges | 640/8 | €740 | €387 | -€354 | -47.8% |
| Gross operating margin | 9900 | €195,487 | -€3,964 | -€199,451 | |
| Operating profit (loss) | 9901 | €192,619 | -€4,351 | -€196,970 | |
| Financial income | 75/76B | €167 | €292 | +€125 | +75.0% |
| Recurring financial income | 75 | €167 | €292 | +€125 | +75.0% |
| Financial charges | 65/66B | €70 | €24 | -€46 | -65.4% |
| Recurring financial charges | 65 | €70 | €24 | -€46 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | €192,716 | -€4,083 | -€196,799 | |
| Income taxes | 67/77 | €62,908 | €88 | -€62,821 | -99.9% |
| Profit (loss) for the period | 9904 | €129,808 | -€4,171 | -€133,978 | |
| Profit (loss) for the period to be appropriated | 9905 | €129,808 | -€4,171 | -€133,978 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.