AGRI VDP: 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 VDP
Largest movements
- Tangible fixed assets +€102,106
up €102,106 (+25.6%), from €399,097 to €501,203
of which Furniture and vehicles: +€124,200
- Receivables within one year +€12,930
up €12,930 (+4.3%), from €300,326 to €313,256
of which Trade receivables: +€6,560
- Cash +€8,866
up €8,866 (+52.5%), from €16,872 to €25,738
mainly Depreciation (+€100,239) and Net result for the year (+€84,191)
- Profit (loss) carried forward +€84,191
up €84,191 (+190%), from €44,322 to €128,513
- Trade debts -€30,639
down €30,639 (-15.4%), from €199,244 to €168,605
- Debts after one year +€28,771
up €28,771 (+8.4%), from €342,100 to €370,871
- Current portion of long-term debt +€17,857
up €17,857 (+25.7%), from €69,443 to €87,300
- Other debts +€14,246
up €14,246 (+28.7%), from €49,595 to €63,841
- Gross operating margin +€91,714
up €91,714 (+70.2%), from €130,606 to €222,320
- Depreciation +€35,301
up €35,301 (+54.4%), from €64,938 to €100,239
- Taxes +€18,057
new in 2025: €18,057
- Financial charges +€5,126
up €5,126 (+44.7%), from €11,462 to €16,588
- Other operating charges +€3,123
new in 2025: €3,123
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 | €716,892 | €842,188 | +€125,296 | +17.5% |
| Fixed assets | 21/28 | €399,097 | €501,203 | +€102,106 | +25.6% |
| Tangible fixed assets | 22/27 | €399,097 | €501,203 | +€102,106 | +25.6% |
| Plant, machinery and equipment | 23 | €378,680 | €356,586 | -€22,094 | -5.8% |
| Furniture and vehicles | 24 | €20,417 | €144,616 | +€124,200 | +608% |
| Current assets | 29/58 | €317,795 | €340,985 | +€23,190 | +7.3% |
| Amounts receivable within one year | 40/41 | €300,326 | €313,256 | +€12,930 | +4.3% |
| Trade receivables | 40 | €287,421 | €293,981 | +€6,560 | +2.3% |
| Other amounts receivable | 41 | €12,905 | €19,275 | +€6,371 | +49.4% |
| Cash at bank and in hand | 54/58 | €16,872 | €25,738 | +€8,866 | +52.5% |
| Deferred charges and accrued income | 490/1 | €597 | €1,992 | +€1,394 | +233% |
| Total equity and liabilities | 10/49 | €716,892 | €842,188 | +€125,296 | +17.5% |
| Equity | 10/15 | €49,322 | €133,513 | +€84,191 | +171% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,322 | €128,513 | +€84,191 | +190% |
| Amounts payable | 17/49 | €667,570 | €708,675 | +€41,104 | +6.2% |
| Amounts payable after more than one year | 17 | €342,100 | €370,871 | +€28,771 | +8.4% |
| Financial debts | 170/4 | €342,100 | €370,871 | +€28,771 | +8.4% |
| Amounts payable within one year | 42/48 | €325,470 | €337,804 | +€12,333 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €69,443 | €87,300 | +€17,857 | +25.7% |
| Trade debts | 44 | €199,244 | €168,605 | -€30,639 | -15.4% |
| Suppliers | 440/4 | €199,244 | €168,605 | -€30,639 | -15.4% |
| Taxes, remuneration and social security | 45 | €7,188 | €18,057 | +€10,869 | +151% |
| Taxes | 450/3 | €7,188 | €18,057 | +€10,869 | +151% |
| Other amounts payable | 47/48 | €49,595 | €63,841 | +€14,246 | +28.7% |
| Remuneration, social security and pensions | 62 | - | €541 | +€541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,938 | €100,239 | +€35,301 | +54.4% |
| Other operating charges | 640/8 | - | €3,123 | +€3,123 | |
| Non-recurring operating charges | 66A | €30,267 | - | -€30,267 | |
| Gross operating margin | 9900 | €130,606 | €222,320 | +€91,714 | +70.2% |
| Operating profit (loss) | 9901 | €35,400 | €118,416 | +€83,016 | +235% |
| Financial income | 75/76B | €33 | €421 | +€387 | +1,166% |
| Recurring financial income | 75 | €33 | €421 | +€387 | +1,166% |
| Financial charges | 65/66B | €11,462 | €16,588 | +€5,126 | +44.7% |
| Recurring financial charges | 65 | €11,462 | €16,588 | +€5,126 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €23,971 | €102,249 | +€78,277 | +327% |
| Income taxes | 67/77 | - | €18,057 | +€18,057 | |
| Profit (loss) for the period | 9904 | €23,971 | €84,191 | +€60,220 | +251% |
| Profit (loss) for the period to be appropriated | 9905 | €23,971 | €84,191 | +€60,220 | +251% |
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 23 October 2026 via checked.be.