AGRICAR: 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.
AGRICAR
Largest movements
- Tangible fixed assets +€6,617
up €6,617 (+63.2%), from €10,466 to €17,083
of which Plant, machinery and equipment: +€6,962
- Cash -€5,819
down €5,819 (-76.9%), from €7,564 to €1,745
mainly Investment in fixed assets (net) (-€8,462) and Receivables within one year (-€4,791)
- Receivables within one year +€4,791
up €4,791 (+193.7%), from €2,474 to €7,264
of which Trade receivables: +€2,995
- Other debts +€6,612
up €6,612 (+27.7%), from €23,835 to €30,447
- Profit (loss) carried forward -€703
down €703 (-12.6%), from -€5,563 to -€6,266
- Purchases and services -€21,572
down €21,572 (-42.5%), from €50,776 to €29,204
- Turnover +€11,160
up €11,160 (+192.8%), from €5,788 to €16,948
- Gross operating margin +€7,483
up €7,483, from -€5,821 to €1,662
- Financial charges -€1,290
down €1,290 (-90.7%), from €1,422 to €132
- Taxes +€1,002
up €1,002, from -€997 to €5
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 | €39,412 | €45,305 | +€5,893 | +15.0% |
| Fixed assets | 21/28 | €11,268 | €17,885 | +€6,617 | +58.7% |
| Tangible fixed assets | 22/27 | €10,466 | €17,083 | +€6,617 | +63.2% |
| Plant, machinery and equipment | 23 | €9,260 | €16,222 | +€6,962 | +75.2% |
| Furniture and vehicles | 24 | €1,207 | €861 | -€345 | -28.6% |
| Financial fixed assets | 28 | €802 | €802 | = | 0.0% |
| Current assets | 29/58 | €28,144 | €27,421 | -€723 | -2.6% |
| Stocks and contracts in progress | 3 | €16,780 | €17,030 | +€250 | +1.5% |
| Stocks | 30/36 | €16,780 | €17,030 | +€250 | +1.5% |
| Amounts receivable within one year | 40/41 | €2,474 | €7,264 | +€4,791 | +193.7% |
| Trade receivables | 40 | €2,387 | €5,382 | +€2,995 | +125.5% |
| Other amounts receivable | 41 | €87 | €1,883 | +€1,795 | +2057.1% |
| Cash at bank and in hand | 54/58 | €7,564 | €1,745 | -€5,819 | -76.9% |
| Deferred charges and accrued income | 490/1 | €1,326 | €1,381 | +€55 | +4.1% |
| Total equity and liabilities | 10/49 | €39,412 | €45,305 | +€5,893 | +15.0% |
| Equity | 10/15 | €7,962 | €7,258 | -€703 | -8.8% |
| Contributions | 10/11 | €9,090 | €9,090 | = | 0.0% |
| Reserves | 13 | €4,435 | €4,435 | = | 0.0% |
| Distributable reserves | 133 | €4,435 | €4,435 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,563 | -€6,266 | -€703 | -12.6% |
| Amounts payable | 17/49 | €31,450 | €38,047 | +€6,597 | +21.0% |
| Amounts payable within one year | 42/48 | €30,850 | €37,722 | +€6,872 | +22.3% |
| Trade debts | 44 | €6,103 | €6,362 | +€260 | +4.3% |
| Suppliers | 440/4 | €6,103 | €6,362 | +€260 | +4.3% |
| Taxes, remuneration and social security | 45 | €913 | €913 | = | 0.0% |
| Taxes | 450/3 | €913 | €913 | = | 0.0% |
| Other amounts payable | 47/48 | €23,835 | €30,447 | +€6,612 | +27.7% |
| Accrued charges and deferred income | 492/3 | €600 | €325 | -€275 | -45.8% |
| Turnover | 70 | €5,788 | €16,948 | +€11,160 | +192.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €50,776 | €29,204 | -€21,572 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,550 | €1,845 | +€295 | +19.1% |
| Other operating charges | 640/8 | €562 | €412 | -€150 | -26.7% |
| Gross operating margin | 9900 | -€5,821 | €1,662 | +€7,483 | |
| Operating profit (loss) | 9901 | -€7,933 | -€595 | +€7,338 | +92.5% |
| Financial income | 75/76B | €27 | €28 | +€2 | +5.7% |
| Recurring financial income | 75 | €27 | €28 | +€2 | +5.7% |
| Financial charges | 65/66B | €1,422 | €132 | -€1,290 | -90.7% |
| Recurring financial charges | 65 | €1,422 | €132 | -€1,290 | -90.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,328 | -€698 | +€8,630 | +92.5% |
| Income taxes | 67/77 | -€997 | €5 | +€1,002 | |
| Profit (loss) for the period | 9904 | -€8,331 | -€703 | +€7,628 | +91.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,331 | -€703 | +€7,628 | +91.6% |
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 29 September 2026 via checked.be.