Agricolas: 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.
Agricolas
Largest movements
- Receivables within one year -€161,500
down €161,500 (-12.2%), from €1.3m to €1.2m
- Cash -€78,915
down €78,915 (-69.3%), from €113,824 to €34,910
mainly Other debts (-€223,998) and Net result for the year (-€101,086)
- Tangible fixed assets +€17,121
up €17,121 (+171%), from €10,009 to €27,130
of which Furniture and vehicles: +€20,207
- Other debts -€223,998
down €223,998 (-99.6%), from €225,000 to €1,002
- Debts after one year +€125,000
up €125,000 (+21.7%), from €575,000 to €700,000
- Profit (loss) carried forward -€101,086
down €101,086 (-58.4%), from €173,038 to €71,952
- Tax, wage and social debts -€72,963
down €72,963 (-19.6%), from €373,099 to €300,136
of which Taxes: -€57,915
- Trade debts +€58,454
up €58,454 (+66.7%), from €87,580 to €146,034
- Gross operating margin -€1.8m
down €1.8m (-47.4%), from €3.8m to €2.0m
- Staff costs -€690,239
down €690,239 (-26.9%), from €2.6m to €1.9m
- Other operating charges +€121,415
up €121,415 (+1,817%), from €6,683 to €128,098
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 | €1,457,110 | €1,240,095 | -€217,014 | -14.9% |
| Fixed assets | 21/28 | €13,439 | €30,584 | +€17,145 | +128% |
| Tangible fixed assets | 22/27 | €10,009 | €27,130 | +€17,121 | +171% |
| Plant, machinery and equipment | 23 | €10,009 | €6,923 | -€3,086 | -30.8% |
| Furniture and vehicles | 24 | €0 | €20,207 | +€20,207 | |
| Financial fixed assets | 28 | €3,431 | €3,454 | +€23 | +0.7% |
| Current assets | 29/58 | €1,443,671 | €1,209,511 | -€234,159 | -16.2% |
| Stocks and contracts in progress | 3 | - | €4,974 | +€4,974 | |
| Stocks | 30/36 | - | €4,974 | +€4,974 | |
| Amounts receivable within one year | 40/41 | €1,319,154 | €1,157,654 | -€161,500 | -12.2% |
| Trade receivables | 40 | €1,319,154 | €1,157,654 | -€161,500 | -12.2% |
| Cash at bank and in hand | 54/58 | €113,824 | €34,910 | -€78,915 | -69.3% |
| Deferred charges and accrued income | 490/1 | €10,692 | €11,974 | +€1,282 | +12.0% |
| Total equity and liabilities | 10/49 | €1,457,110 | €1,240,095 | -€217,014 | -14.9% |
| Equity | 10/15 | €191,638 | €90,552 | -€101,086 | -52.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,038 | €71,952 | -€101,086 | -58.4% |
| Amounts payable | 17/49 | €1,265,472 | €1,149,544 | -€115,928 | -9.2% |
| Amounts payable after more than one year | 17 | €575,000 | €700,000 | +€125,000 | +21.7% |
| Financial debts | 170/4 | €575,000 | €700,000 | +€125,000 | +21.7% |
| Amounts payable within one year | 42/48 | €685,679 | €447,173 | -€238,506 | -34.8% |
| Trade debts | 44 | €87,580 | €146,034 | +€58,454 | +66.7% |
| Suppliers | 440/4 | €87,580 | €146,034 | +€58,454 | +66.7% |
| Taxes, remuneration and social security | 45 | €373,099 | €300,136 | -€72,963 | -19.6% |
| Taxes | 450/3 | €179,320 | €121,405 | -€57,915 | -32.3% |
| Remuneration and social security | 454/9 | €193,778 | €178,731 | -€15,047 | -7.8% |
| Other amounts payable | 47/48 | €225,000 | €1,002 | -€223,998 | -99.6% |
| Accrued charges and deferred income | 492/3 | €4,793 | €2,371 | -€2,422 | -50.5% |
| Non-recurring operating income | 76A | €1,800 | €165 | -€1,635 | -90.8% |
| Remuneration, social security and pensions | 62 | €2,563,903 | €1,873,664 | -€690,239 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,626 | €4,778 | -€848 | -15.1% |
| Other operating charges | 640/8 | €6,683 | €128,098 | +€121,415 | +1,817% |
| Non-recurring operating charges | 66A | €79,812 | €33,033 | -€46,779 | -58.6% |
| Gross operating margin | 9900 | €3,762,086 | €1,977,408 | -€1.8m | -47.4% |
| Operating profit (loss) | 9901 | €1,106,063 | -€62,165 | -€1.2m | |
| Financial income | 75/76B | €33 | €970 | +€937 | +2,865% |
| Recurring financial income | 75 | €33 | €970 | +€937 | +2,865% |
| Financial charges | 65/66B | €3,352 | €3,698 | +€346 | +10.3% |
| Recurring financial charges | 65 | €3,352 | €3,698 | +€346 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €1,102,744 | -€64,893 | -€1.2m | |
| Income taxes | 67/77 | €15,654 | €36,194 | +€20,540 | +131% |
| Profit (loss) for the period | 9904 | €1,087,090 | -€101,086 | -€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,087,090 | -€101,086 | -€1.2m |
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.