AGRI TERME: what changed
Two fiscal 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 TERME
Largest movements
- Tangible fixed assets +€25,182
up €25,182 (+52.2%), from €48,199 to €73,381
of which Furniture and vehicles: +€26,735
- Cash +€5,344
up €5,344 (+44.1%), from €12,113 to €17,457
mainly Depreciation (+€23,133) and Other debts (+€17,245)
- Stocks and contracts -€5,000
down €5,000 (-1.8%), from €281,000 to €276,000
- Other debts +€17,245
up €17,245 (+4.6%), from €378,438 to €395,683
- Debts after one year +€7,279
up €7,279 (+11.4%), from €63,692 to €70,971
- Current portion of long-term debt +€7,201
up €7,201 (+30.6%), from €23,520 to €30,721
- Profit (loss) carried forward -€4,534
down €4,534 (-3.1%), from -€145,875 to -€150,410
- Gross operating margin -€13,015
down €13,015 (-48.3%), from €26,928 to €13,912
- Financial income +€8,366
up €8,366 (+500964.1%), from €2 to €8,368
of which Non-recurring financial income: +€8,368
- Depreciation +€1,933
up €1,933 (+9.1%), from €21,200 to €23,133
- Financial charges -€432
down €432 (-10.5%), from €4,114 to €3,681
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.
Cash bridge derived
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 | €344,056 | €369,498 | +€25,441 | +7.4% |
| Fixed assets | 21/28 | €48,199 | €73,381 | +€25,182 | +52.2% |
| Tangible fixed assets | 22/27 | €48,199 | €73,381 | +€25,182 | +52.2% |
| Plant, machinery and equipment | 23 | €1,553 | - | -€1,553 | |
| Furniture and vehicles | 24 | €46,646 | €73,381 | +€26,735 | +57.3% |
| Current assets | 29/58 | €295,857 | €296,116 | +€259 | +0.1% |
| Stocks and contracts in progress | 3 | €281,000 | €276,000 | -€5,000 | -1.8% |
| Stocks | 30/36 | €281,000 | €276,000 | -€5,000 | -1.8% |
| Amounts receivable within one year | 40/41 | €2,744 | €2,659 | -€85 | -3.1% |
| Trade receivables | 40 | €1,336 | €303 | -€1,034 | -77.4% |
| Other amounts receivable | 41 | €1,408 | €2,356 | +€948 | +67.4% |
| Cash at bank and in hand | 54/58 | €12,113 | €17,457 | +€5,344 | +44.1% |
| Total equity and liabilities | 10/49 | €344,056 | €369,498 | +€25,441 | +7.4% |
| Equity | 10/15 | -€125,415 | -€129,950 | -€4,534 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,875 | -€150,410 | -€4,534 | -3.1% |
| Amounts payable | 17/49 | €469,472 | €499,447 | +€29,975 | +6.4% |
| Amounts payable after more than one year | 17 | €63,692 | €70,971 | +€7,279 | +11.4% |
| Financial debts | 170/4 | €63,692 | €70,971 | +€7,279 | +11.4% |
| Amounts payable within one year | 42/48 | €405,780 | €428,476 | +€22,696 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €23,520 | €30,721 | +€7,201 | +30.6% |
| Trade debts | 44 | €572 | €2,072 | +€1,500 | +262.3% |
| Suppliers | 440/4 | €572 | €2,072 | +€1,500 | +262.3% |
| Taxes, remuneration and social security | 45 | €3,250 | - | -€3,250 | |
| Remuneration and social security | 454/9 | €3,250 | - | -€3,250 | |
| Other amounts payable | 47/48 | €378,438 | €395,683 | +€17,245 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,200 | €23,133 | +€1,933 | +9.1% |
| Gross operating margin | 9900 | €26,928 | €13,912 | -€13,015 | -48.3% |
| Operating profit (loss) | 9901 | €5,728 | -€9,221 | -€14,948 | |
| Financial income | 75/76B | €2 | €8,368 | +€8,366 | +500964.1% |
| Recurring financial income | 75 | €2 | €8,368 | +€8,366 | +500964.1% |
| Non-recurring financial income | 76B | - | €8,368 | +€8,368 | |
| Financial charges | 65/66B | €4,114 | €3,681 | -€432 | -10.5% |
| Recurring financial charges | 65 | €4,114 | €3,681 | -€432 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €1,616 | -€4,534 | -€6,150 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €1,615 | -€4,534 | -€6,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,615 | -€4,534 | -€6,150 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.