AGRICAT: 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.
AGRICAT
Largest movements
- Stocks and contracts +€22,700
up €22,700 (+649%), from €3,500 to €26,200
- Tangible fixed assets -€19,205
down €19,205 (-3.6%), from €538,889 to €519,684
of which Plant, machinery and equipment: -€59,866
- Profit (loss) carried forward +€11,659
up €11,659 (+438%), from €2,663 to €14,322
- Debts after one year -€8,500
down €8,500 (-1.6%), from €539,818 to €531,318
of which Financial debts: -€10,000
- Gross operating margin +€47,794
up €47,794 (+113%), from €42,393 to €90,188
- Depreciation +€8,750
up €8,750 (+13.2%), from €66,366 to €75,116
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 | €571,299 | €574,517 | +€3,218 | +0.6% |
| Fixed assets | 21/28 | €538,889 | €519,684 | -€19,205 | -3.6% |
| Tangible fixed assets | 22/27 | €538,889 | €519,684 | -€19,205 | -3.6% |
| Land and buildings | 22 | €128,319 | €119,753 | -€8,565 | -6.7% |
| Plant, machinery and equipment | 23 | €410,570 | €350,704 | -€59,866 | -14.6% |
| Furniture and vehicles | 24 | - | €49,227 | +€49,227 | |
| Current assets | 29/58 | €32,410 | €54,833 | +€22,423 | +69.2% |
| Stocks and contracts in progress | 3 | €3,500 | €26,200 | +€22,700 | +649% |
| Stocks | 30/36 | €3,500 | €26,200 | +€22,700 | +649% |
| Amounts receivable within one year | 40/41 | €2,278 | €5,840 | +€3,562 | +156% |
| Trade receivables | 40 | €1,092 | €4,534 | +€3,442 | +315% |
| Other amounts receivable | 41 | €1,186 | €1,306 | +€119 | +10.1% |
| Cash at bank and in hand | 54/58 | €26,238 | €22,678 | -€3,561 | -13.6% |
| Deferred charges and accrued income | 490/1 | €393 | €115 | -€278 | -70.7% |
| Total equity and liabilities | 10/49 | €571,299 | €574,517 | +€3,218 | +0.6% |
| Equity | 10/15 | €21,481 | €33,140 | +€11,659 | +54.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €218 | €218 | = | 0.0% |
| Non-distributable reserves | 130/1 | €218 | €218 | = | 0.0% |
| Reserves not available under the articles | 1311 | €218 | €218 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,663 | €14,322 | +€11,659 | +438% |
| Amounts payable | 17/49 | €549,818 | €541,377 | -€8,441 | -1.5% |
| Amounts payable after more than one year | 17 | €539,818 | €531,318 | -€8,500 | -1.6% |
| Financial debts | 170/4 | €200,000 | €190,000 | -€10,000 | -5.0% |
| Other amounts payable | 178/9 | €339,818 | €341,318 | +€1,500 | +0.4% |
| Amounts payable within one year | 42/48 | €10,000 | €10,059 | +€59 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | - | €59 | +€59 | |
| Suppliers | 440/4 | - | €59 | +€59 | |
| Remuneration, social security and pensions | 62 | €541 | - | -€541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,366 | €75,116 | +€8,750 | +13.2% |
| Other operating charges | 640/8 | €414 | €686 | +€272 | +65.5% |
| Gross operating margin | 9900 | €42,393 | €90,188 | +€47,794 | +113% |
| Operating profit (loss) | 9901 | -€24,928 | €14,385 | +€39,313 | |
| Financial charges | 65/66B | €2,576 | €2,726 | +€150 | +5.8% |
| Recurring financial charges | 65 | €2,576 | €2,726 | +€150 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,504 | €11,659 | +€39,163 | |
| Income taxes | 67/77 | €300 | - | -€300 | |
| Profit (loss) for the period | 9904 | -€27,804 | €11,659 | +€39,463 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,804 | €11,659 | +€39,463 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.