AGRICANTRAINE: 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.
AGRICANTRAINE
Largest movements
- Tangible fixed assets -€66,006
down €66,006 (-12.3%), from €538,001 to €471,995
of which Leasing and similar rights: -€57,986
- Receivables within one year +€31,797
up €31,797 (+69.5%), from €45,775 to €77,572
of which Trade receivables: +€26,047
- Cash -€10,904
no longer reported in 2025 (was €10,904)
mainly Debts after one year (-€55,500) and Receivables within one year (-€31,797)
- Debts after one year -€55,500
down €55,500 (-13.8%), from €402,708 to €347,208
of which Financial debts: -€55,500
- Other debts +€24,740
up €24,740 (+105%), from €23,509 to €48,249
- Profit (loss) carried forward -€7,864
down €7,864 (-9.6%), from -€81,711 to -€89,575
- Current portion of long-term debt -€6,281
down €6,281 (-9.7%), from €64,804 to €58,523
- Other operating charges -€11,854
down €11,854 (-66.0%), from €17,964 to €6,110
- Staff costs +€7,490
new in 2025: €7,490
- Depreciation +€3,795
up €3,795 (+5.3%), from €72,242 to €76,036
- Financial charges +€2,018
up €2,018 (+11.5%), from €17,520 to €19,538
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 | €595,685 | €550,745 | -€44,940 | -7.5% |
| Fixed assets | 21/28 | €538,001 | €472,205 | -€65,796 | -12.2% |
| Tangible fixed assets | 22/27 | €538,001 | €471,995 | -€66,006 | -12.3% |
| Land and buildings | 22 | €388,285 | €342,750 | -€45,536 | -11.7% |
| Plant, machinery and equipment | 23 | €20,085 | €20,888 | +€803 | +4.0% |
| Furniture and vehicles | 24 | €20,360 | €57,072 | +€36,712 | +180% |
| Leasing and similar rights | 25 | €109,272 | €51,286 | -€57,986 | -53.1% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €57,684 | €78,540 | +€20,856 | +36.2% |
| Amounts receivable within one year | 40/41 | €45,775 | €77,572 | +€31,797 | +69.5% |
| Trade receivables | 40 | €26,952 | €52,999 | +€26,047 | +96.6% |
| Other amounts receivable | 41 | €18,823 | €24,573 | +€5,750 | +30.5% |
| Cash at bank and in hand | 54/58 | €10,904 | - | -€10,904 | |
| Deferred charges and accrued income | 490/1 | €1,004 | €968 | -€37 | -3.6% |
| Total equity and liabilities | 10/49 | €595,685 | €550,745 | -€44,940 | -7.5% |
| Equity | 10/15 | -€75,511 | -€83,375 | -€7,864 | -10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,711 | -€89,575 | -€7,864 | -9.6% |
| Amounts payable | 17/49 | €671,196 | €634,120 | -€37,076 | -5.5% |
| Amounts payable after more than one year | 17 | €402,708 | €347,208 | -€55,500 | -13.8% |
| Financial debts | 170/4 | €358,388 | €302,888 | -€55,500 | -15.5% |
| Other amounts payable | 178/9 | €44,320 | €44,320 | = | 0.0% |
| Amounts payable within one year | 42/48 | €268,488 | €286,912 | +€18,424 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €64,804 | €58,523 | -€6,281 | -9.7% |
| Trade debts | 44 | €159,932 | €157,624 | -€2,308 | -1.4% |
| Suppliers | 440/4 | €159,932 | €157,624 | -€2,308 | -1.4% |
| Taxes, remuneration and social security | 45 | €20,243 | €22,515 | +€2,272 | +11.2% |
| Taxes | 450/3 | €20,243 | €19,525 | -€718 | -3.5% |
| Remuneration and social security | 454/9 | - | €2,990 | +€2,990 | |
| Other amounts payable | 47/48 | €23,509 | €48,249 | +€24,740 | +105% |
| Remuneration, social security and pensions | 62 | - | €7,490 | +€7,490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,242 | €76,036 | +€3,795 | +5.3% |
| Other operating charges | 640/8 | €17,964 | €6,110 | -€11,854 | -66.0% |
| Gross operating margin | 9900 | €102,171 | €101,451 | -€720 | -0.7% |
| Operating profit (loss) | 9901 | €11,966 | €11,815 | -€150 | -1.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €17,520 | €19,538 | +€2,018 | +11.5% |
| Recurring financial charges | 65 | €17,520 | €19,538 | +€2,018 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,551 | -€7,723 | -€2,172 | -39.1% |
| Income taxes | 67/77 | €139 | €141 | +€2 | +1.3% |
| Profit (loss) for the period | 9904 | -€5,690 | -€7,864 | -€2,173 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,690 | -€7,864 | -€2,173 | -38.2% |
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 26 October 2026 via checked.be.