AGRIBA: 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.
AGRIBA
Largest movements
- Current investments +€89,564
new in 2025: €89,564
- Cash -€75,094
down €75,094 (-79.9%), from €93,945 to €18,851
mainly Current investments (-€89,564) and Trade debts (-€32,801)
- Tangible fixed assets -€64,185
down €64,185 (-12.3%), from €520,970 to €456,785
- Receivables within one year -€8,234
down €8,234 (-98.1%), from €8,393 to €159
of which Other amounts receivable: -€7,718
- Trade debts -€32,801
down €32,801 (-86.3%), from €38,028 to €5,227
- Profit (loss) carried forward +€29,949
up €29,949 (+38.6%), from €77,505 to €107,454
- Other debts -€20,189
down €20,189 (-18.8%), from €107,530 to €87,341
- Tax, wage and social debts -€10,076
down €10,076 (-69.3%), from €14,550 to €4,473
- Debts after one year -€9,662
down €9,662 (-23.8%), from €40,654 to €30,991
- Gross operating margin -€29,362
down €29,362 (-22.7%), from €129,143 to €99,781
- Depreciation +€8,913
up €8,913 (+16.1%), from €55,272 to €64,185
- Financial charges +€1,704
up €1,704 (+381.8%), from €446 to €2,150
- Taxes +€1,689
up €1,689 (+58.6%), from €2,884 to €4,574
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 | €684,797 | €631,446 | -€53,350 | -7.8% |
| Fixed assets | 21/28 | €520,970 | €456,785 | -€64,185 | -12.3% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €520,970 | €456,785 | -€64,185 | -12.3% |
| Land and buildings | 22 | €246,281 | €235,682 | -€10,599 | -4.3% |
| Plant, machinery and equipment | 23 | €68,513 | €44,719 | -€23,794 | -34.7% |
| Furniture and vehicles | 24 | €206,176 | €176,384 | -€29,791 | -14.4% |
| Current assets | 29/58 | €163,827 | €174,661 | +€10,834 | +6.6% |
| Stocks and contracts in progress | 3 | €58,168 | €62,950 | +€4,783 | +8.2% |
| Stocks | 30/36 | €58,168 | €62,950 | +€4,783 | +8.2% |
| Amounts receivable within one year | 40/41 | €8,393 | €159 | -€8,234 | -98.1% |
| Trade receivables | 40 | €515 | €0 | -€515 | -100.0% |
| Other amounts receivable | 41 | €7,878 | €159 | -€7,718 | -98.0% |
| Current investments | 50/53 | - | €89,564 | +€89,564 | |
| Cash at bank and in hand | 54/58 | €93,945 | €18,851 | -€75,094 | -79.9% |
| Deferred charges and accrued income | 490/1 | €3,322 | €3,137 | -€184 | -5.6% |
| Total equity and liabilities | 10/49 | €684,797 | €631,446 | -€53,350 | -7.8% |
| Equity | 10/15 | €455,963 | €482,350 | +€26,386 | +5.8% |
| Contributions | 10/11 | €223,200 | €223,200 | = | 0.0% |
| Capital | 10 | €223,200 | €223,200 | = | 0.0% |
| Issued capital | 100 | €223,200 | €223,200 | = | 0.0% |
| Reserves | 13 | €155,259 | €151,696 | -€3,563 | -2.3% |
| Non-distributable reserves | 130/1 | €22,320 | €22,320 | = | 0.0% |
| Legal reserve | 130 | €22,320 | €22,320 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,939 | €29,376 | -€3,563 | -10.8% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,505 | €107,454 | +€29,949 | +38.6% |
| Provisions and deferred taxes | 16 | €10,980 | €9,792 | -€1,188 | -10.8% |
| Deferred taxes | 168 | €10,980 | €9,792 | -€1,188 | -10.8% |
| Amounts payable | 17/49 | €217,854 | €139,305 | -€78,549 | -36.1% |
| Amounts payable after more than one year | 17 | €40,654 | €30,991 | -€9,662 | -23.8% |
| Financial debts | 170/4 | €40,654 | €30,991 | -€9,662 | -23.8% |
| Amounts payable within one year | 42/48 | €175,544 | €106,703 | -€68,841 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €15,436 | €9,662 | -€5,774 | -37.4% |
| Trade debts | 44 | €38,028 | €5,227 | -€32,801 | -86.3% |
| Suppliers | 440/4 | €38,028 | €5,227 | -€32,801 | -86.3% |
| Taxes, remuneration and social security | 45 | €14,550 | €4,473 | -€10,076 | -69.3% |
| Taxes | 450/3 | €14,550 | €4,473 | -€10,076 | -69.3% |
| Other amounts payable | 47/48 | €107,530 | €87,341 | -€20,189 | -18.8% |
| Accrued charges and deferred income | 492/3 | €1,656 | €1,610 | -€46 | -2.8% |
| Non-recurring operating income | 76A | €48,001 | €0 | -€48,001 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €371 | +€371 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,272 | €64,185 | +€8,913 | +16.1% |
| Other operating charges | 640/8 | €3,879 | €4,406 | +€527 | +13.6% |
| Gross operating margin | 9900 | €129,143 | €99,781 | -€29,362 | -22.7% |
| Operating profit (loss) | 9901 | €69,993 | €30,820 | -€39,173 | -56.0% |
| Financial income | 75/76B | €1,006 | €1,103 | +€97 | +9.7% |
| Recurring financial income | 75 | €1,006 | €1,103 | +€97 | +9.7% |
| Financial charges | 65/66B | €446 | €2,150 | +€1,704 | +381.8% |
| Recurring financial charges | 65 | €446 | €2,150 | +€1,704 | +381.8% |
| Profit (loss) for the period before taxes | 9903 | €70,552 | €29,772 | -€40,780 | -57.8% |
| Transfer from deferred taxes | 780 | €895 | €1,188 | +€292 | +32.6% |
| Transfer to deferred taxes | 680 | €11,875 | €0 | -€11,875 | -100.0% |
| Income taxes | 67/77 | €2,884 | €4,574 | +€1,689 | +58.6% |
| Profit (loss) for the period | 9904 | €56,688 | €26,386 | -€30,302 | -53.5% |
| Transfer from tax-exempt reserves | 789 | €2,686 | €3,563 | +€876 | +32.6% |
| Transfer to tax-exempt reserves | 689 | €35,625 | €0 | -€35,625 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,750 | €29,949 | +€6,199 | +26.1% |
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 10 October 2026 via checked.be.