AGRI-SYSTEM: 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-SYSTEM
Largest movements
- Receivables within one year -€19,968
down €19,968 (-71.3%), from €28,024 to €8,056
- Cash +€15,390
up €15,390 (+25.1%), from €61,284 to €76,674
mainly Receivables within one year (+€19,968) and Net result for the year (+€10,744)
- Tangible fixed assets -€10,645
down €10,645 (-14.0%), from €76,088 to €65,444
of which Land and buildings: -€8,977
- Stocks and contracts -€6,000
down €6,000 (-7.6%), from €79,460 to €73,460
- Contributions +€61,440
up €61,440 (+300%), from €20,480 to €81,920
- Reserves -€60,628
down €60,628 (-69.5%), from €87,228 to €26,600
of which Distributable reserves: -€60,440
- Debts after one year -€10,000
no longer reported in 2025 (was €10,000)
- Other debts -€8,000
down €8,000 (-12.8%), from €62,451 to €54,451
- Tax, wage and social debts -€6,026
down €6,026 (-86.7%), from €6,954 to €927
- Depreciation -€11,553
down €11,553 (-53.8%), from €21,453 to €9,901
- Gross operating margin -€1,245
down €1,245 (-4.4%), from €28,080 to €26,835
- Financial income -€887
down €887 (-44.0%), from €2,014 to €1,127
- Taxes +€707
up €707 (+213%), from €332 to €1,039
- Other operating charges +€536
up €536 (+12.1%), from €4,416 to €4,952
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 | €247,361 | €226,238 | -€21,123 | -8.5% |
| Fixed assets | 21/28 | €76,088 | €65,444 | -€10,645 | -14.0% |
| Tangible fixed assets | 22/27 | €76,088 | €65,444 | -€10,645 | -14.0% |
| Land and buildings | 22 | €72,939 | €63,962 | -€8,977 | -12.3% |
| Plant, machinery and equipment | 23 | €3,150 | €1,482 | -€1,667 | -52.9% |
| Current assets | 29/58 | €171,272 | €160,795 | -€10,478 | -6.1% |
| Stocks and contracts in progress | 3 | €79,460 | €73,460 | -€6,000 | -7.6% |
| Stocks | 30/36 | €79,460 | €73,460 | -€6,000 | -7.6% |
| Amounts receivable within one year | 40/41 | €28,024 | €8,056 | -€19,968 | -71.3% |
| Trade receivables | 40 | €28,024 | €8,056 | -€19,968 | -71.3% |
| Cash at bank and in hand | 54/58 | €61,284 | €76,674 | +€15,390 | +25.1% |
| Deferred charges and accrued income | 490/1 | €2,505 | €2,605 | +€100 | +4.0% |
| Total equity and liabilities | 10/49 | €247,361 | €226,238 | -€21,123 | -8.5% |
| Equity | 10/15 | €155,133 | €156,021 | +€887 | +0.6% |
| Contributions | 10/11 | €20,480 | €81,920 | +€61,440 | +300% |
| Reserves | 13 | €87,228 | €26,600 | -€60,628 | -69.5% |
| Non-distributable reserves | 130/1 | €1,925 | €1,925 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,925 | €1,925 | = | 0.0% |
| Tax-exempt reserves | 132 | €188 | - | -€188 | |
| Distributable reserves | 133 | €85,115 | €24,675 | -€60,440 | -71.0% |
| Profit (loss) carried forward | 14 | €43,519 | €44,451 | +€931 | +2.1% |
| Investment grants | 15 | €3,906 | €3,050 | -€856 | -21.9% |
| Provisions and deferred taxes | 16 | €63 | - | -€63 | |
| Deferred taxes | 168 | €63 | - | -€63 | |
| Amounts payable | 17/49 | €92,165 | €70,218 | -€21,948 | -23.8% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Financial debts | 170/4 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €79,740 | €67,806 | -€11,935 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €336 | €2,427 | +€2,092 | +623% |
| Suppliers | 440/4 | €336 | €2,427 | +€2,092 | +623% |
| Taxes, remuneration and social security | 45 | €6,954 | €927 | -€6,026 | -86.7% |
| Taxes | 450/3 | €6,954 | €927 | -€6,026 | -86.7% |
| Other amounts payable | 47/48 | €62,451 | €54,451 | -€8,000 | -12.8% |
| Accrued charges and deferred income | 492/3 | €2,425 | €2,412 | -€13 | -0.5% |
| Non-recurring operating income | 76A | €58 | - | -€58 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,453 | €9,901 | -€11,553 | -53.8% |
| Other operating charges | 640/8 | €4,416 | €4,952 | +€536 | +12.1% |
| Non-recurring operating charges | 66A | - | €425 | +€425 | |
| Gross operating margin | 9900 | €28,080 | €26,835 | -€1,245 | -4.4% |
| Operating profit (loss) | 9901 | €2,211 | €11,558 | +€9,347 | +423% |
| Financial income | 75/76B | €2,014 | €1,127 | -€887 | -44.0% |
| Recurring financial income | 75 | €2,014 | €1,127 | -€887 | -44.0% |
| Financial charges | 65/66B | €1,459 | €964 | -€495 | -33.9% |
| Recurring financial charges | 65 | €1,459 | €964 | -€495 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €2,766 | €11,720 | +€8,955 | +324% |
| Transfer from deferred taxes | 780 | €401 | €63 | -€339 | -84.4% |
| Income taxes | 67/77 | €332 | €1,039 | +€707 | +213% |
| Profit (loss) for the period | 9904 | €2,835 | €10,744 | +€7,909 | +279% |
| Transfer from tax-exempt reserves | 789 | €188 | €188 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,023 | €10,931 | +€7,909 | +262% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.