AGRI VERHELLEN: 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 VERHELLEN
Largest movements
- Cash +€44,814
up €44,814 (+2327.5%), from €1,925 to €46,739
mainly Other debts (+€86,495) and Net result for the year (+€14,280)
- Other debts +€86,495
up €86,495 (+274.3%), from €31,537 to €118,031
- Debts after one year -€33,714
down €33,714 (-20.0%), from €168,571 to €134,857
- Reserves -€12,430
down €12,430 (-28.4%), from €43,832 to €31,402
- Gross operating margin +€9,735
up €9,735 (+42.5%), from €22,910 to €32,645
- Taxes +€3,175
up €3,175 (+117.3%), from €2,707 to €5,882
- Financial charges -€1,298
down €1,298 (-10.3%), from €12,638 to €11,341
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 | €971,203 | €1,010,998 | +€39,795 | +4.1% |
| Fixed assets | 21/28 | €953,877 | €953,877 | = | 0.0% |
| Financial fixed assets | 28 | €953,877 | €953,877 | = | 0.0% |
| Current assets | 29/58 | €17,325 | €57,121 | +€39,795 | +229.7% |
| Amounts receivable within one year | 40/41 | €15,400 | €10,382 | -€5,018 | -32.6% |
| Trade receivables | 40 | €15,400 | €10,382 | -€5,018 | -32.6% |
| Cash at bank and in hand | 54/58 | €1,925 | €46,739 | +€44,814 | +2327.5% |
| Total equity and liabilities | 10/49 | €971,203 | €1,010,998 | +€39,795 | +4.1% |
| Equity | 10/15 | €712,571 | €700,141 | -€12,430 | -1.7% |
| Contributions | 10/11 | €668,739 | €668,739 | = | 0.0% |
| Reserves | 13 | €43,832 | €31,402 | -€12,430 | -28.4% |
| Distributable reserves | 133 | €43,832 | €31,402 | -€12,430 | -28.4% |
| Amounts payable | 17/49 | €258,632 | €310,857 | +€52,225 | +20.2% |
| Amounts payable after more than one year | 17 | €168,571 | €134,857 | -€33,714 | -20.0% |
| Financial debts | 170/4 | €168,571 | €134,857 | -€33,714 | -20.0% |
| Amounts payable within one year | 42/48 | €88,860 | €174,371 | +€85,511 | +96.2% |
| Current portion of amounts payable after more than one year | 42 | €33,714 | €33,714 | = | 0.0% |
| Trade debts | 44 | €3,377 | €1,564 | -€1,813 | -53.7% |
| Suppliers | 440/4 | €3,377 | €1,564 | -€1,813 | -53.7% |
| Taxes, remuneration and social security | 45 | €20,232 | €21,062 | +€830 | +4.1% |
| Taxes | 450/3 | €5,236 | €21,062 | +€15,826 | +302.3% |
| Remuneration and social security | 454/9 | €14,996 | - | -€14,996 | |
| Other amounts payable | 47/48 | €31,537 | €118,031 | +€86,495 | +274.3% |
| Accrued charges and deferred income | 492/3 | €1,201 | €1,629 | +€429 | +35.7% |
| Other operating charges | 640/8 | €1,146 | €1,143 | -€3 | -0.3% |
| Gross operating margin | 9900 | €22,910 | €32,645 | +€9,735 | +42.5% |
| Operating profit (loss) | 9901 | €21,765 | €31,502 | +€9,738 | +44.7% |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €12,638 | €11,341 | -€1,298 | -10.3% |
| Recurring financial charges | 65 | €12,638 | €11,341 | -€1,298 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €9,166 | €20,162 | +€10,996 | +120.0% |
| Income taxes | 67/77 | €2,707 | €5,882 | +€3,175 | +117.3% |
| Profit (loss) for the period | 9904 | €6,459 | €14,280 | +€7,821 | +121.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,459 | €14,280 | +€7,821 | +121.1% |
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 7 October 2026 via checked.be.