AGRIBUS: 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.
AGRIBUS
Largest movements
- Receivables within one year -€76,769
down €76,769 (-45.4%), from €169,238 to €92,470
of which Trade receivables: -€86,053
- Cash +€29,018
up €29,018 (+241.6%), from €12,010 to €41,028
mainly Receivables within one year (+€76,769) and Trade debts (+€63,233)
- Tangible fixed assets +€23,771
up €23,771 (+13.2%), from €180,343 to €204,114
of which Plant, machinery and equipment: +€36,503
- Deferred charges and accrued income -€10,736
no longer reported in 2025 (was €10,736)
- Other debts -€79,765
down €79,765 (-53.9%), from €147,884 to €68,119
- Trade debts +€63,233
up €63,233 (+238.1%), from €26,556 to €89,789
- Debts after one year -€20,000
down €20,000 (-21.6%), from €92,586 to €72,586
- Profit (loss) carried forward +€9,125
up €9,125 (+69.1%), from €13,208 to €22,333
- Tax, wage and social debts -€7,309
down €7,309 (-57.5%), from €12,714 to €5,406
- Depreciation +€4,589
up €4,589 (+14.2%), from €32,345 to €36,935
- Other operating charges +€2,624
up €2,624 (+212.5%), from €1,235 to €3,859
- Gross operating margin +€936
up €936 (+1.9%), from €50,164 to €51,100
- Taxes +€678
new in 2025: €678
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 | €372,328 | €337,612 | -€34,716 | -9.3% |
| Fixed assets | 21/28 | €180,343 | €204,114 | +€23,771 | +13.2% |
| Tangible fixed assets | 22/27 | €180,343 | €204,114 | +€23,771 | +13.2% |
| Land and buildings | 22 | €62,628 | €55,847 | -€6,781 | -10.8% |
| Plant, machinery and equipment | 23 | €92,838 | €129,341 | +€36,503 | +39.3% |
| Furniture and vehicles | 24 | €24,878 | €18,927 | -€5,950 | -23.9% |
| Current assets | 29/58 | €191,984 | €133,497 | -€58,487 | -30.5% |
| Amounts receivable within one year | 40/41 | €169,238 | €92,470 | -€76,769 | -45.4% |
| Trade receivables | 40 | €169,189 | €83,136 | -€86,053 | -50.9% |
| Other amounts receivable | 41 | €49 | €9,333 | +€9,284 | +18881.5% |
| Cash at bank and in hand | 54/58 | €12,010 | €41,028 | +€29,018 | +241.6% |
| Deferred charges and accrued income | 490/1 | €10,736 | - | -€10,736 | |
| Total equity and liabilities | 10/49 | €372,328 | €337,612 | -€34,716 | -9.3% |
| Equity | 10/15 | €72,587 | €81,712 | +€9,125 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,179 | €53,179 | = | 0.0% |
| Distributable reserves | 133 | €53,179 | €53,179 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,208 | €22,333 | +€9,125 | +69.1% |
| Amounts payable | 17/49 | €299,740 | €255,900 | -€43,840 | -14.6% |
| Amounts payable after more than one year | 17 | €92,586 | €72,586 | -€20,000 | -21.6% |
| Financial debts | 170/4 | €92,586 | €72,586 | -€20,000 | -21.6% |
| Amounts payable within one year | 42/48 | €207,154 | €183,313 | -€23,840 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €26,556 | €89,789 | +€63,233 | +238.1% |
| Suppliers | 440/4 | €26,556 | €89,789 | +€63,233 | +238.1% |
| Taxes, remuneration and social security | 45 | €12,714 | €5,406 | -€7,309 | -57.5% |
| Taxes | 450/3 | €12,714 | €5,406 | -€7,309 | -57.5% |
| Other amounts payable | 47/48 | €147,884 | €68,119 | -€79,765 | -53.9% |
| Non-recurring operating income | 76A | €7,258 | - | -€7,258 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,345 | €36,935 | +€4,589 | +14.2% |
| Other operating charges | 640/8 | €1,235 | €3,859 | +€2,624 | +212.5% |
| Gross operating margin | 9900 | €50,164 | €51,100 | +€936 | +1.9% |
| Operating profit (loss) | 9901 | €16,584 | €10,307 | -€6,277 | -37.9% |
| Financial income | 75/76B | €1 | €1 | -€0 | -39.0% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -39.0% |
| Financial charges | 65/66B | €752 | €505 | -€247 | -32.8% |
| Recurring financial charges | 65 | €752 | €505 | -€247 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €15,833 | €9,802 | -€6,031 | -38.1% |
| Income taxes | 67/77 | - | €678 | +€678 | |
| Profit (loss) for the period | 9904 | €15,833 | €9,125 | -€6,709 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,833 | €9,125 | -€6,709 | -42.4% |
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 4 October 2026 via checked.be.