AGRI-SKEUVRE: 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-SKEUVRE
Largest movements
- Cash -€268,046
down €268,046 (-57.6%), from €465,307 to €197,260
mainly Current investments (-€246,603) and Stocks and contracts (-€57,484)
- Current investments +€246,603
new in 2025: €246,603
- Stocks and contracts +€57,484
up €57,484 (+22.9%), from €250,647 to €308,131
- Receivables within one year -€48,944
down €48,944 (-49.4%), from €99,111 to €50,167
of which Trade receivables: -€43,450
- Other debts -€27,877
down €27,877 (-41.6%), from €67,078 to €39,201
- Profit (loss) carried forward +€17,247
up €17,247 (+4.7%), from €363,808 to €381,055
- Gross operating margin +€14,024
up €14,024 (+22.9%), from €61,129 to €75,153
- Staff costs +€7,021
new in 2025: €7,021
- Financial income +€6,600
up €6,600 (+399%), from €1,653 to €8,254
- Depreciation +€2,955
up €2,955 (+57.7%), from €5,120 to €8,076
- Taxes +€2,793
up €2,793 (+20.0%), from €13,963 to €16,756
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 | €1,561,809 | €1,552,970 | -€8,840 | -0.6% |
| Fixed assets | 21/28 | €743,568 | €747,702 | +€4,134 | +0.6% |
| Tangible fixed assets | 22/27 | €641,302 | €645,226 | +€3,924 | +0.6% |
| Land and buildings | 22 | €608,230 | €607,154 | -€1,077 | -0.2% |
| Plant, machinery and equipment | 23 | €23,795 | €30,796 | +€7,001 | +29.4% |
| Furniture and vehicles | 24 | €9,277 | €7,277 | -€2,000 | -21.6% |
| Financial fixed assets | 28 | €102,266 | €102,476 | +€210 | +0.2% |
| Current assets | 29/58 | €818,242 | €805,268 | -€12,974 | -1.6% |
| Stocks and contracts in progress | 3 | €250,647 | €308,131 | +€57,484 | +22.9% |
| Stocks | 30/36 | €250,647 | €308,131 | +€57,484 | +22.9% |
| Amounts receivable within one year | 40/41 | €99,111 | €50,167 | -€48,944 | -49.4% |
| Trade receivables | 40 | €92,892 | €49,442 | -€43,450 | -46.8% |
| Other amounts receivable | 41 | €6,219 | €725 | -€5,494 | -88.3% |
| Current investments | 50/53 | - | €246,603 | +€246,603 | |
| Cash at bank and in hand | 54/58 | €465,307 | €197,260 | -€268,046 | -57.6% |
| Deferred charges and accrued income | 490/1 | €3,177 | €3,106 | -€71 | -2.2% |
| Total equity and liabilities | 10/49 | €1,561,809 | €1,552,970 | -€8,840 | -0.6% |
| Equity | 10/15 | €1,321,082 | €1,338,329 | +€17,247 | +1.3% |
| Contributions | 10/11 | €650,000 | €650,000 | = | 0.0% |
| Reserves | 13 | €307,274 | €307,274 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,274 | €2,274 | = | 0.0% |
| Distributable reserves | 133 | €305,000 | €305,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €363,808 | €381,055 | +€17,247 | +4.7% |
| Amounts payable | 17/49 | €240,727 | €214,641 | -€26,087 | -10.8% |
| Amounts payable within one year | 42/48 | €239,887 | €213,738 | -€26,149 | -10.9% |
| Trade debts | 44 | €142,878 | €129,267 | -€13,610 | -9.5% |
| Suppliers | 440/4 | €142,878 | €129,267 | -€13,610 | -9.5% |
| Taxes, remuneration and social security | 45 | €29,932 | €45,270 | +€15,339 | +51.2% |
| Taxes | 450/3 | €24,332 | €39,642 | +€15,311 | +62.9% |
| Remuneration and social security | 454/9 | €5,600 | €5,628 | +€28 | +0.5% |
| Other amounts payable | 47/48 | €67,078 | €39,201 | -€27,877 | -41.6% |
| Accrued charges and deferred income | 492/3 | €840 | €903 | +€63 | +7.4% |
| Remuneration, social security and pensions | 62 | - | €7,021 | +€7,021 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,120 | €8,076 | +€2,955 | +57.7% |
| Other operating charges | 640/8 | €5,356 | €4,760 | -€596 | -11.1% |
| Gross operating margin | 9900 | €61,129 | €75,153 | +€14,024 | +22.9% |
| Operating profit (loss) | 9901 | €50,652 | €55,297 | +€4,645 | +9.2% |
| Financial income | 75/76B | €1,653 | €8,254 | +€6,600 | +399% |
| Recurring financial income | 75 | €1,653 | €8,254 | +€6,600 | +399% |
| Financial charges | 65/66B | €889 | €1,048 | +€159 | +17.9% |
| Recurring financial charges | 65 | €889 | €1,048 | +€159 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €51,416 | €62,503 | +€11,086 | +21.6% |
| Income taxes | 67/77 | €13,963 | €16,756 | +€2,793 | +20.0% |
| Profit (loss) for the period | 9904 | €37,454 | €45,747 | +€8,294 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,454 | €45,747 | +€8,294 | +22.1% |
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.