AGRICAMPAGNETTE: 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.
AGRICAMPAGNETTE
Largest movements
- Tangible fixed assets +€75,228
up €75,228 (+35.4%), from €212,373 to €287,600
of which Plant, machinery and equipment: +€111,561
- Receivables within one year -€23,753
down €23,753 (-35.9%), from €66,207 to €42,454
of which Trade receivables: -€23,849
- Cash +€7,359
up €7,359 (+295%), from €2,493 to €9,852
mainly Depreciation (+€51,772) and Debts after one year (+€40,334)
- Debts after one year +€40,334
up €40,334 (+20.8%), from €193,664 to €233,998
- Other debts +€18,940
up €18,940 (+572%), from €3,311 to €22,250
- Current portion of long-term debt +€4,665
up €4,665 (+12.0%), from €39,001 to €43,666
- Trade debts -€3,825
down €3,825 (-23.0%), from €16,666 to €12,840
- Depreciation +€7,055
up €7,055 (+15.8%), from €44,717 to €51,772
- Financial charges -€2,945
down €2,945 (-18.3%), from €16,094 to €13,149
of which Financial charges: -€3,350
- Write-downs +€2,558
new in 2025: €2,558
- Gross operating margin +€811
up €811 (+1.2%), from €66,231 to €67,043
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 | €287,728 | €346,178 | +€58,449 | +20.3% |
| Fixed assets | 21/28 | €212,373 | €287,600 | +€75,228 | +35.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €212,373 | €287,600 | +€75,228 | +35.4% |
| Plant, machinery and equipment | 23 | €7,835 | €119,397 | +€111,561 | +1,424% |
| Furniture and vehicles | 24 | €204,537 | €168,203 | -€36,334 | -17.8% |
| Current assets | 29/58 | €75,356 | €58,578 | -€16,778 | -22.3% |
| Stocks and contracts in progress | 3 | €4,392 | €2,939 | -€1,453 | -33.1% |
| Stocks | 30/36 | €4,392 | €2,939 | -€1,453 | -33.1% |
| Amounts receivable within one year | 40/41 | €66,207 | €42,454 | -€23,753 | -35.9% |
| Trade receivables | 40 | €66,203 | €42,354 | -€23,849 | -36.0% |
| Other amounts receivable | 41 | €4 | €100 | +€96 | +2,206% |
| Cash at bank and in hand | 54/58 | €2,493 | €9,852 | +€7,359 | +295% |
| Deferred charges and accrued income | 490/1 | €2,264 | €3,333 | +€1,069 | +47.2% |
| Total equity and liabilities | 10/49 | €287,728 | €346,178 | +€58,449 | +20.3% |
| Equity | 10/15 | €32,721 | €31,971 | -€750 | -2.3% |
| Contributions | 10/11 | €10,540 | €10,540 | = | 0.0% |
| Reserves | 13 | €20,256 | €19,987 | -€269 | -1.3% |
| Distributable reserves | 133 | €20,256 | €19,987 | -€269 | -1.3% |
| Investment grants | 15 | €1,926 | €1,444 | -€481 | -25.0% |
| Amounts payable | 17/49 | €255,007 | €314,206 | +€59,199 | +23.2% |
| Amounts payable after more than one year | 17 | €193,664 | €233,998 | +€40,334 | +20.8% |
| Financial debts | 170/4 | €193,664 | €233,998 | +€40,334 | +20.8% |
| Amounts payable within one year | 42/48 | €60,955 | €80,208 | +€19,253 | +31.6% |
| Current portion of amounts payable after more than one year | 42 | €39,001 | €43,666 | +€4,665 | +12.0% |
| Trade debts | 44 | €16,666 | €12,840 | -€3,825 | -23.0% |
| Suppliers | 440/4 | €16,666 | €12,840 | -€3,825 | -23.0% |
| Taxes, remuneration and social security | 45 | €1,977 | €1,451 | -€526 | -26.6% |
| Taxes | 450/3 | €1,977 | €1,451 | -€526 | -26.6% |
| Other amounts payable | 47/48 | €3,311 | €22,250 | +€18,940 | +572% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,717 | €51,772 | +€7,055 | +15.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,558 | +€2,558 | |
| Other operating charges | 640/8 | €96 | €96 | = | 0.0% |
| Gross operating margin | 9900 | €66,231 | €67,043 | +€811 | +1.2% |
| Operating profit (loss) | 9901 | €21,418 | €12,617 | -€8,802 | -41.1% |
| Financial income | 75/76B | €490 | €484 | -€5 | -1.1% |
| Recurring financial income | 75 | €490 | €484 | -€5 | -1.1% |
| Financial charges | 65/66B | €16,094 | €13,149 | -€2,945 | -18.3% |
| Recurring financial charges | 65 | €16,094 | €12,744 | -€3,350 | -20.8% |
| Non-recurring financial charges | 66B | - | €405 | +€405 | |
| Profit (loss) for the period before taxes | 9903 | €5,814 | -€48 | -€5,862 | |
| Income taxes | 67/77 | €237 | €221 | -€16 | -6.7% |
| Profit (loss) for the period | 9904 | €5,578 | -€269 | -€5,846 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,578 | -€269 | -€5,846 |
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 15 October 2026 via checked.be.