Agri VHK: 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 VHK
Largest movements
- Tangible fixed assets -€42,282
down €42,282 (-25.1%), from €168,439 to €126,157
of which Furniture and vehicles: -€24,678
- Receivables within one year -€27,948
down €27,948 (-72.3%), from €38,650 to €10,703
of which Trade receivables: -€27,945
- Deferred charges and accrued income +€25,891
up €25,891 (+4,319%), from €600 to €26,491
- Debts after one year -€22,516
down €22,516 (-33.9%), from €66,424 to €43,908
- Short-term financial debts +€22,516
new in 2025: €22,516
- Current portion of long-term debt -€22,338
no longer reported in 2025 (was €22,338)
- Trade debts -€19,915
down €19,915 (-91.2%), from €21,839 to €1,924
- Other debts +€8,639
up €8,639 (+12.4%), from €69,812 to €78,451
- Gross operating margin -€12,044
down €12,044 (-20.0%), from €60,223 to €48,179
- Depreciation +€1,400
up €1,400 (+3.2%), from €43,956 to €45,356
- Taxes -€1,388
down €1,388 (-94.8%), from €1,464 to €76
- Write-downs -€1,050
no longer reported in 2025 (was €1,050)
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 | €227,370 | €184,365 | -€43,005 | -18.9% |
| Fixed assets | 21/28 | €168,439 | €126,157 | -€42,282 | -25.1% |
| Tangible fixed assets | 22/27 | €168,439 | €126,157 | -€42,282 | -25.1% |
| Plant, machinery and equipment | 23 | €76,245 | €58,641 | -€17,604 | -23.1% |
| Furniture and vehicles | 24 | €92,193 | €67,516 | -€24,678 | -26.8% |
| Current assets | 29/58 | €58,932 | €58,209 | -€723 | -1.2% |
| Amounts receivable within one year | 40/41 | €38,650 | €10,703 | -€27,948 | -72.3% |
| Trade receivables | 40 | €37,533 | €9,588 | -€27,945 | -74.5% |
| Other amounts receivable | 41 | €1,117 | €1,114 | -€3 | -0.3% |
| Cash at bank and in hand | 54/58 | €19,682 | €21,016 | +€1,334 | +6.8% |
| Deferred charges and accrued income | 490/1 | €600 | €26,491 | +€25,891 | +4,319% |
| Total equity and liabilities | 10/49 | €227,370 | €184,365 | -€43,005 | -18.9% |
| Equity | 10/15 | €37,210 | €37,490 | +€280 | +0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,210 | €17,490 | +€280 | +1.6% |
| Amounts payable | 17/49 | €190,161 | €146,875 | -€43,285 | -22.8% |
| Amounts payable after more than one year | 17 | €66,424 | €43,908 | -€22,516 | -33.9% |
| Financial debts | 170/4 | €66,424 | €43,908 | -€22,516 | -33.9% |
| Amounts payable within one year | 42/48 | €115,454 | €102,968 | -€12,486 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €22,338 | - | -€22,338 | |
| Financial debts | 43 | - | €22,516 | +€22,516 | |
| Credit institutions | 430/8 | - | €22,516 | +€22,516 | |
| Trade debts | 44 | €21,839 | €1,924 | -€19,915 | -91.2% |
| Suppliers | 440/4 | €21,839 | €1,924 | -€19,915 | -91.2% |
| Taxes, remuneration and social security | 45 | €1,464 | €76 | -€1,388 | -94.8% |
| Taxes | 450/3 | €1,464 | €76 | -€1,388 | -94.8% |
| Other amounts payable | 47/48 | €69,812 | €78,451 | +€8,639 | +12.4% |
| Accrued charges and deferred income | 492/3 | €8,283 | - | -€8,283 | |
| Non-recurring operating income | 76A | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,956 | €45,356 | +€1,400 | +3.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,050 | - | -€1,050 | |
| Other operating charges | 640/8 | €639 | €653 | +€13 | +2.1% |
| Gross operating margin | 9900 | €60,223 | €48,179 | -€12,044 | -20.0% |
| Operating profit (loss) | 9901 | €14,578 | €2,171 | -€12,407 | -85.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,232 | €1,814 | -€418 | -18.7% |
| Recurring financial charges | 65 | €2,232 | €1,814 | -€418 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €12,346 | €357 | -€11,989 | -97.1% |
| Income taxes | 67/77 | €1,464 | €76 | -€1,388 | -94.8% |
| Profit (loss) for the period | 9904 | €10,881 | €280 | -€10,601 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,881 | €280 | -€10,601 | -97.4% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.