Agribor: 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.
Agribor
Largest movements
- Receivables within one year +€35,545
up €35,545 (+401%), from €8,855 to €44,401
of which Trade receivables: +€34,378
- Cash -€22,645
down €22,645 (-39.0%), from €58,037 to €35,392
mainly Receivables within one year (-€35,545) and Trade debts (-€6,546)
- Tangible fixed assets -€5,668
down €5,668 (-18.4%), from €30,727 to €25,059
of which Plant, machinery and equipment: -€3,485
- Reserves +€6,845
up €6,845 (+10.8%), from €63,538 to €70,383
- Trade debts -€6,546
down €6,546 (-53.7%), from €12,196 to €5,650
- Other debts +€6,216
up €6,216 (+28.3%), from €21,991 to €28,206
- Staff costs -€2,997
down €2,997 (-90.5%), from €3,313 to €316
- Financial charges +€1,638
up €1,638 (+150%), from €1,095 to €2,734
- Gross operating margin +€987
up €987 (+4.0%), from €24,898 to €25,885
- Taxes +€757
up €757 (+32.1%), from €2,355 to €3,113
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 | €101,498 | €108,352 | +€6,853 | +6.8% |
| Fixed assets | 21/28 | €30,820 | €25,152 | -€5,668 | -18.4% |
| Tangible fixed assets | 22/27 | €30,727 | €25,059 | -€5,668 | -18.4% |
| Plant, machinery and equipment | 23 | €21,851 | €18,366 | -€3,485 | -16.0% |
| Furniture and vehicles | 24 | €8,876 | €6,693 | -€2,182 | -24.6% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €70,679 | €83,200 | +€12,521 | +17.7% |
| Amounts receivable within one year | 40/41 | €8,855 | €44,401 | +€35,545 | +401% |
| Trade receivables | 40 | €8,711 | €43,089 | +€34,378 | +395% |
| Other amounts receivable | 41 | €145 | €1,312 | +€1,167 | +808% |
| Cash at bank and in hand | 54/58 | €58,037 | €35,392 | -€22,645 | -39.0% |
| Deferred charges and accrued income | 490/1 | €3,786 | €3,407 | -€379 | -10.0% |
| Total equity and liabilities | 10/49 | €101,498 | €108,352 | +€6,853 | +6.8% |
| Equity | 10/15 | €64,538 | €71,383 | +€6,845 | +10.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €63,538 | €70,383 | +€6,845 | +10.8% |
| Distributable reserves | 133 | €63,538 | €70,383 | +€6,845 | +10.8% |
| Amounts payable | 17/49 | €36,960 | €36,969 | +€9 | 0.0% |
| Amounts payable within one year | 42/48 | €36,960 | €36,969 | +€9 | 0.0% |
| Trade debts | 44 | €12,196 | €5,650 | -€6,546 | -53.7% |
| Suppliers | 440/4 | €12,196 | €5,650 | -€6,546 | -53.7% |
| Taxes, remuneration and social security | 45 | €2,774 | €3,113 | +€339 | +12.2% |
| Taxes | 450/3 | €371 | €690 | +€318 | +85.7% |
| Remuneration and social security | 454/9 | €2,403 | €2,423 | +€21 | +0.9% |
| Other amounts payable | 47/48 | €21,991 | €28,206 | +€6,216 | +28.3% |
| Remuneration, social security and pensions | 62 | €3,313 | €316 | -€2,997 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,480 | €11,492 | +€12 | +0.1% |
| Other operating charges | 640/8 | €1,516 | €1,639 | +€123 | +8.1% |
| Gross operating margin | 9900 | €24,898 | €25,885 | +€987 | +4.0% |
| Operating profit (loss) | 9901 | €8,589 | €12,439 | +€3,850 | +44.8% |
| Financial income | 75/76B | €1 | €252 | +€251 | +39,227% |
| Recurring financial income | 75 | €1 | €252 | +€251 | +39,227% |
| Financial charges | 65/66B | €1,095 | €2,734 | +€1,638 | +150% |
| Recurring financial charges | 65 | €1,095 | €2,734 | +€1,638 | +150% |
| Profit (loss) for the period before taxes | 9903 | €7,495 | €9,957 | +€2,463 | +32.9% |
| Income taxes | 67/77 | €2,355 | €3,113 | +€757 | +32.1% |
| Profit (loss) for the period | 9904 | €5,139 | €6,845 | +€1,705 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,139 | €6,845 | +€1,705 | +33.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.