AGRIBRA: 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.
AGRIBRA
Largest movements
- Cash +€42,036
up €42,036 (+58.7%), from €71,567 to €113,603
mainly Current portion of long-term debt (+€66,000) and Receivables within one year (+€40,727)
- Receivables within one year -€40,727
down €40,727 (-33.0%), from €123,562 to €82,835
of which Trade receivables: -€49,021
- Other debts -€74,874
down €74,874 (-94.9%), from €78,923 to €4,049
- Current portion of long-term debt +€66,000
up €66,000 (+9.7%), from €682,000 to €748,000
- Financial charges -€15,623
down €15,623 (-37.0%), from €42,271 to €26,648
- Gross operating margin -€10,510
down €10,510 (-8.5%), from €124,143 to €113,633
- Taxes +€3,174
up €3,174 (+211.8%), from €1,499 to €4,673
- Depreciation +€2,911
up €2,911 (+19.2%), from €15,126 to €18,037
- Staff costs -€2,367
down €2,367 (-6.9%), from €34,296 to €31,930
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 | €1,368,462 | €1,365,931 | -€2,532 | -0.2% |
| Fixed assets | 21/28 | €1,097,733 | €1,092,169 | -€5,564 | -0.5% |
| Intangible fixed assets | 21 | €5,049 | €5,485 | +€436 | +8.6% |
| Tangible fixed assets | 22/27 | €1,092,684 | €1,086,684 | -€6,000 | -0.5% |
| Land and buildings | 22 | €986,098 | €986,098 | = | 0.0% |
| Plant, machinery and equipment | 23 | €101,990 | €94,601 | -€7,389 | -7.2% |
| Furniture and vehicles | 24 | €4,595 | €5,984 | +€1,389 | +30.2% |
| Current assets | 29/58 | €270,729 | €273,762 | +€3,033 | +1.1% |
| Amounts receivable within one year | 40/41 | €123,562 | €82,835 | -€40,727 | -33.0% |
| Trade receivables | 40 | €123,557 | €74,536 | -€49,021 | -39.7% |
| Other amounts receivable | 41 | €6 | €8,299 | +€8,293 | +150240.6% |
| Cash at bank and in hand | 54/58 | €71,567 | €113,603 | +€42,036 | +58.7% |
| Deferred charges and accrued income | 490/1 | €75,600 | €77,324 | +€1,724 | +2.3% |
| Total equity and liabilities | 10/49 | €1,368,462 | €1,365,931 | -€2,532 | -0.2% |
| Equity | 10/15 | €527,518 | €539,920 | +€12,401 | +2.4% |
| Contributions | 10/11 | €452,121 | €452,121 | = | 0.0% |
| Reserves | 13 | €42,250 | €42,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €42,250 | €42,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €42,250 | €42,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,147 | €45,548 | +€12,401 | +37.4% |
| Provisions and deferred taxes | 16 | €7,500 | €7,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,500 | €7,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable | 17/49 | €833,444 | €818,511 | -€14,933 | -1.8% |
| Amounts payable within one year | 42/48 | €832,444 | €817,511 | -€14,933 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €682,000 | €748,000 | +€66,000 | +9.7% |
| Trade debts | 44 | €52,889 | €40,404 | -€12,485 | -23.6% |
| Suppliers | 440/4 | €52,889 | €40,404 | -€12,485 | -23.6% |
| Taxes, remuneration and social security | 45 | €18,632 | €25,058 | +€6,426 | +34.5% |
| Taxes | 450/3 | €4,251 | €8,481 | +€4,230 | +99.5% |
| Remuneration and social security | 454/9 | €14,381 | €16,577 | +€2,196 | +15.3% |
| Other amounts payable | 47/48 | €78,923 | €4,049 | -€74,874 | -94.9% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €34,296 | €31,930 | -€2,367 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,126 | €18,037 | +€2,911 | +19.2% |
| Other operating charges | 640/8 | €19,683 | €20,085 | +€402 | +2.0% |
| Non-recurring operating charges | 66A | €146 | €19 | -€128 | -87.2% |
| Gross operating margin | 9900 | €124,143 | €113,633 | -€10,510 | -8.5% |
| Operating profit (loss) | 9901 | €54,892 | €43,562 | -€11,329 | -20.6% |
| Financial income | 75/76B | €115 | €160 | +€44 | +38.4% |
| Recurring financial income | 75 | €115 | €160 | +€44 | +38.4% |
| Financial charges | 65/66B | €42,271 | €26,648 | -€15,623 | -37.0% |
| Recurring financial charges | 65 | €42,271 | €26,648 | -€15,623 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €12,736 | €17,074 | +€4,338 | +34.1% |
| Income taxes | 67/77 | €1,499 | €4,673 | +€3,174 | +211.8% |
| Profit (loss) for the period | 9904 | €11,237 | €12,401 | +€1,164 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,237 | €12,401 | +€1,164 | +10.4% |
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 5 October 2026 via checked.be.