AGRICOASSUR: 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.
AGRICOASSUR
Largest movements
- Cash -€64,199
down €64,199 (-21.2%), from €302,500 to €238,300
mainly Net result for the year (-€61,324) and Current investments (-€1,263)
- Profit (loss) carried forward -€61,324
down €61,324 (-19.3%), from €318,541 to €257,217
- Gross operating margin -€205,356
down €205,356 (-73.2%), from €280,618 to €75,262
- Staff costs -€72,771
down €72,771 (-34.6%), from €210,448 to €137,677
- Taxes -€15,616
no longer reported in 2025 (was €15,616)
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 | €420,505 | €358,836 | -€61,669 | -14.7% |
| Current assets | 29/58 | €420,505 | €358,836 | -€61,669 | -14.7% |
| Amounts receivable within one year | 40/41 | €661 | €1,211 | +€550 | +83.1% |
| Other amounts receivable | 41 | €661 | €1,211 | +€550 | +83.1% |
| Current investments | 50/53 | €117,344 | €118,606 | +€1,263 | +1.1% |
| Cash at bank and in hand | 54/58 | €302,500 | €238,300 | -€64,199 | -21.2% |
| Deferred charges and accrued income | 490/1 | - | €718 | +€718 | |
| Total equity and liabilities | 10/49 | €420,505 | €358,836 | -€61,669 | -14.7% |
| Equity | 10/15 | €381,017 | €319,692 | -€61,324 | -16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,276 | €56,276 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,344 | €3,344 | = | 0.0% |
| Distributable reserves | 133 | €51,071 | €51,071 | = | 0.0% |
| Profit (loss) carried forward | 14 | €318,541 | €257,217 | -€61,324 | -19.3% |
| Amounts payable | 17/49 | €39,488 | €39,143 | -€345 | -0.9% |
| Amounts payable within one year | 42/48 | €39,488 | €39,143 | -€345 | -0.9% |
| Trade debts | 44 | €6,936 | €6,703 | -€233 | -3.4% |
| Suppliers | 440/4 | €6,936 | €6,703 | -€233 | -3.4% |
| Taxes, remuneration and social security | 45 | €32,552 | €32,440 | -€112 | -0.3% |
| Taxes | 450/3 | €21,620 | €15,616 | -€6,004 | -27.8% |
| Remuneration and social security | 454/9 | €10,932 | €16,824 | +€5,892 | +53.9% |
| Remuneration, social security and pensions | 62 | €210,448 | €137,677 | -€72,771 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402 | - | -€402 | |
| Other operating charges | 640/8 | €472 | €465 | -€7 | -1.5% |
| Gross operating margin | 9900 | €280,618 | €75,262 | -€205,356 | -73.2% |
| Operating profit (loss) | 9901 | €69,296 | -€62,880 | -€132,176 | |
| Financial income | 75/76B | - | €1,683 | +€1,683 | |
| Recurring financial income | 75 | - | €1,683 | +€1,683 | |
| Financial charges | 65/66B | €2,609 | €128 | -€2,481 | -95.1% |
| Recurring financial charges | 65 | €2,609 | €128 | -€2,481 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | €66,687 | -€61,324 | -€128,012 | |
| Income taxes | 67/77 | €15,616 | - | -€15,616 | |
| Profit (loss) for the period | 9904 | €51,071 | -€61,324 | -€112,396 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,071 | -€61,324 | -€112,396 |
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 1 November 2026 via checked.be.