AGRI-VER: 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-VER
Largest movements
- Tangible fixed assets -€8,892
down €8,892 (-9.7%), from €92,021 to €83,129
- Cash +€7,021
up €7,021 (+17.7%), from €39,605 to €46,626
mainly Depreciation (+€8,892) and Net result for the year (+€1,696)
- Tax, wage and social debts -€2,268
down €2,268 (-100%), from €2,268 to €0
- Profit (loss) carried forward +€1,696
up €1,696 (+10.6%), from -€15,996 to -€14,301
- Gross operating margin -€13,337
down €13,337 (-49.6%), from €26,887 to €13,549
- Taxes -€2,825
down €2,825 (-74.3%), from €3,800 to €975
- Depreciation -€445
down €445 (-4.8%), from €9,337 to €8,892
- Other operating charges +€277
up €277 (+13.7%), from €2,022 to €2,299
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 | €132,656 | €131,769 | -€887 | -0.7% |
| Fixed assets | 21/28 | €92,021 | €83,129 | -€8,892 | -9.7% |
| Tangible fixed assets | 22/27 | €92,021 | €83,129 | -€8,892 | -9.7% |
| Land and buildings | 22 | €92,021 | €83,129 | -€8,892 | -9.7% |
| Current assets | 29/58 | €40,635 | €48,640 | +€8,005 | +19.7% |
| Amounts receivable within one year | 40/41 | €41 | €918 | +€877 | +2,137% |
| Trade receivables | 40 | - | €262 | +€262 | |
| Other amounts receivable | 41 | €41 | €656 | +€615 | +1,498% |
| Cash at bank and in hand | 54/58 | €39,605 | €46,626 | +€7,021 | +17.7% |
| Deferred charges and accrued income | 490/1 | €989 | €1,096 | +€107 | +10.8% |
| Total equity and liabilities | 10/49 | €132,656 | €131,769 | -€887 | -0.7% |
| Equity | 10/15 | €46,004 | €47,699 | +€1,696 | +3.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Profit (loss) carried forward | 14 | -€15,996 | -€14,301 | +€1,696 | +10.6% |
| Amounts payable | 17/49 | €86,652 | €84,069 | -€2,583 | -3.0% |
| Amounts payable within one year | 42/48 | €86,652 | €84,069 | -€2,583 | -3.0% |
| Trade debts | 44 | €190 | €257 | +€67 | +35.1% |
| Suppliers | 440/4 | €190 | €257 | +€67 | +35.1% |
| Taxes, remuneration and social security | 45 | €2,268 | €0 | -€2,268 | -100% |
| Taxes | 450/3 | €2,268 | €0 | -€2,268 | -100% |
| Other amounts payable | 47/48 | €84,194 | €83,813 | -€381 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,337 | €8,892 | -€445 | -4.8% |
| Other operating charges | 640/8 | €2,022 | €2,299 | +€277 | +13.7% |
| Gross operating margin | 9900 | €26,887 | €13,549 | -€13,337 | -49.6% |
| Operating profit (loss) | 9901 | €15,527 | €2,358 | -€13,169 | -84.8% |
| Financial income | 75/76B | €106 | €374 | +€268 | +251% |
| Recurring financial income | 75 | €106 | €374 | +€268 | +251% |
| Financial charges | 65/66B | €54 | €61 | +€7 | +13.7% |
| Recurring financial charges | 65 | €54 | €61 | +€7 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €15,579 | €2,671 | -€12,909 | -82.9% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €3,800 | €975 | -€2,825 | -74.3% |
| Profit (loss) for the period | 9904 | €11,779 | €1,696 | -€10,083 | -85.6% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €11,779 | €1,696 | -€10,083 | -85.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.