AGRI2L: 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.
AGRI2L
Largest movements
- Stocks and contracts +€87,132
up €87,132 (+57.1%), from €152,614 to €239,746
- Receivables within one year -€68,777
down €68,777 (-25.0%), from €274,715 to €205,938
of which Trade receivables: -€79,098
- Cash -€6,066
down €6,066 (-96.9%), from €6,262 to €196
mainly Stocks and contracts (-€87,132) and Trade debts (-€83,394)
- Other debts +€106,367
up €106,367 (+1358.5%), from €7,830 to €114,197
- Trade debts -€83,394
down €83,394 (-20.3%), from €410,040 to €326,646
- Profit (loss) carried forward -€11,658
down €11,658, from €7,828 to -€3,830
- Gross operating margin -€14,107
down €14,107, from €9,063 to -€5,044
- Financial charges +€5,598
up €5,598 (+13328.8%), from €42 to €5,640
- Taxes -€1,868
no longer reported in 2025 (was €1,868)
- Depreciation +€149
up €149 (+18.1%), from €825 to €974
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 | €435,688 | €447,004 | +€11,315 | +2.6% |
| Fixed assets | 21/28 | €2,097 | €1,123 | -€974 | -46.4% |
| Tangible fixed assets | 22/27 | €2,097 | €1,123 | -€974 | -46.4% |
| Furniture and vehicles | 24 | €2,097 | €1,123 | -€974 | -46.4% |
| Current assets | 29/58 | €433,591 | €445,880 | +€12,289 | +2.8% |
| Stocks and contracts in progress | 3 | €152,614 | €239,746 | +€87,132 | +57.1% |
| Stocks | 30/36 | €152,614 | €239,746 | +€87,132 | +57.1% |
| Amounts receivable within one year | 40/41 | €274,715 | €205,938 | -€68,777 | -25.0% |
| Trade receivables | 40 | €248,901 | €169,803 | -€79,098 | -31.8% |
| Other amounts receivable | 41 | €25,814 | €36,135 | +€10,320 | +40.0% |
| Cash at bank and in hand | 54/58 | €6,262 | €196 | -€6,066 | -96.9% |
| Total equity and liabilities | 10/49 | €435,688 | €447,004 | +€11,315 | +2.6% |
| Equity | 10/15 | €15,828 | €4,170 | -€11,658 | -73.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,828 | -€3,830 | -€11,658 | |
| Amounts payable | 17/49 | €419,860 | €442,833 | +€22,973 | +5.5% |
| Amounts payable within one year | 42/48 | €419,860 | €442,833 | +€22,973 | +5.5% |
| Trade debts | 44 | €410,040 | €326,646 | -€83,394 | -20.3% |
| Suppliers | 440/4 | €410,040 | €326,646 | -€83,394 | -20.3% |
| Taxes, remuneration and social security | 45 | €1,991 | €1,991 | = | 0.0% |
| Taxes | 450/3 | €1,991 | €1,991 | = | 0.0% |
| Other amounts payable | 47/48 | €7,830 | €114,197 | +€106,367 | +1358.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €825 | €974 | +€149 | +18.1% |
| Gross operating margin | 9900 | €9,063 | -€5,044 | -€14,107 | |
| Operating profit (loss) | 9901 | €8,238 | -€6,018 | -€14,256 | |
| Financial charges | 65/66B | €42 | €5,640 | +€5,598 | +13328.8% |
| Recurring financial charges | 65 | €42 | €5,640 | +€5,598 | +13328.8% |
| Profit (loss) for the period before taxes | 9903 | €8,196 | -€11,658 | -€19,854 | |
| Income taxes | 67/77 | €1,868 | - | -€1,868 | |
| Profit (loss) for the period | 9904 | €6,328 | -€11,658 | -€17,986 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,328 | -€11,658 | -€17,986 |
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 11 October 2026 via checked.be.