AGRICOMPOST: 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.
What changed
AGRICOMPOST
NACE 01.610, Support activities for crop production
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€836,013
2024 · €885,511-€49,498
Equity
€4.6m
2024 · €4.0m+€561,625
Cash
€464,899
2024 · €109,578+€355,321
Balance sheet total
€6.1m
2024 · €5.8m+€244,475
Largest movements
Assets
- Cash +€355,321
up €355,321 (+324.3%), from €109,578 to €464,899
mainly Net result for the year (+€836,013) and Depreciation (+€430,407)
- Stocks and contracts -€81,654
down €81,654 (-23.7%), from €344,681 to €263,027
- Receivables within one year -€73,531
down €73,531 (-14.3%), from €512,499 to €438,968
of which Trade receivables: -€232,361
Equity and liabilities
- Profit (loss) carried forward +€574,413
up €574,413 (+17.7%), from €3.2m to €3.8m
- Debts after one year -€338,462
down €338,462 (-48.0%), from €705,128 to €366,667
- Trade debts +€145,079
up €145,079 (+76.4%), from €190,008 to €335,087
- Accrued charges and deferred income -€128,366
down €128,366 (-47.0%), from €272,971 to €144,604
Income statement
- Gross operating margin -€88,466
down €88,466 (-4.4%), from €2.0m to €1.9m
- Financial charges -€34,031
down €34,031 (-69.3%), from €49,074 to €15,043
- Taxes -€26,926
down €26,926 (-9.2%), from €291,600 to €264,673
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.
Result 2024
€885,511
Gross operating margin
-€88,466
Staff costs
-€5,200
Depreciation
-€15,510
Other operating charges
-€1,208
Other operating items
-€174
Financial income
+€101
Financial charges
+€34,031
Taxes
+€26,926
Result 2025
€836,013
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.
From operations
+€1.4m
Investment
-€474,747
Financing
-€612,850
Cash 2024
€109,578
From operations (derived)
+€1.4m
Net result for the year
+€836,013
Depreciation
+€430,407
Stocks and contracts
+€81,654
Receivables within one year
+€73,531
Trade debts
+€145,079
Tax, wage and social debts
-€6,300
Other debts
+€10,900
Accrued charges and deferred income
-€128,366
Investment (derived)
-€474,747
Investment in fixed assets (net)
-€475,264
Current investments
+€518
Financing
-€612,850
Debts after one year
-€338,462
Contributions, distributions and other
-€274,388
Cash 2025
€464,899
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,844,432 | €6,088,907 | +€244,475 | +4.2% |
| Fixed assets | 21/28 | €4,772,156 | €4,817,013 | +€44,857 | +0.9% |
| Tangible fixed assets | 22/27 | €2,036,965 | €2,081,822 | +€44,857 | +2.2% |
| Land and buildings | 22 | €1,438,593 | €1,177,987 | -€260,606 | -18.1% |
| Plant, machinery and equipment | 23 | €596,498 | €903,310 | +€306,812 | +51.4% |
| Furniture and vehicles | 24 | €1,874 | €525 | -€1,348 | -72.0% |
| Financial fixed assets | 28 | €2,735,191 | €2,735,191 | = | 0.0% |
| Current assets | 29/58 | €1,072,275 | €1,271,894 | +€199,618 | +18.6% |
| Stocks and contracts in progress | 3 | €344,681 | €263,027 | -€81,654 | -23.7% |
| Stocks | 30/36 | €344,681 | €263,027 | -€81,654 | -23.7% |
| Amounts receivable within one year | 40/41 | €512,499 | €438,968 | -€73,531 | -14.3% |
| Trade receivables | 40 | €495,462 | €263,101 | -€232,361 | -46.9% |
| Other amounts receivable | 41 | €17,037 | €175,867 | +€158,831 | +932.3% |
| Current investments | 50/53 | €105,518 | €105,000 | -€518 | -0.5% |
| Cash at bank and in hand | 54/58 | €109,578 | €464,899 | +€355,321 | +324.3% |
| Total equity and liabilities | 10/49 | €5,844,432 | €6,088,907 | +€244,475 | +4.2% |
| Equity | 10/15 | €4,041,222 | €4,602,846 | +€561,625 | +13.9% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €192,500 | €192,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €155,000 | €155,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Own shares acquired | 1312 | €105,000 | €105,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,243,313 | €3,817,726 | +€574,413 | +17.7% |
| Investment grants | 15 | €105,408 | €92,620 | -€12,788 | -12.1% |
| Amounts payable | 17/49 | €1,803,210 | €1,486,061 | -€317,149 | -17.6% |
| Amounts payable after more than one year | 17 | €705,128 | €366,667 | -€338,462 | -48.0% |
| Financial debts | 170/4 | €705,128 | €366,667 | -€338,462 | -48.0% |
| Amounts payable within one year | 42/48 | €825,111 | €974,790 | +€149,679 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €338,462 | €338,462 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €190,008 | €335,087 | +€145,079 | +76.4% |
| Suppliers | 440/4 | €190,008 | €335,087 | +€145,079 | +76.4% |
| Taxes, remuneration and social security | 45 | €45,942 | €39,642 | -€6,300 | -13.7% |
| Taxes | 450/3 | €21,598 | €14,697 | -€6,902 | -32.0% |
| Remuneration and social security | 454/9 | €24,343 | €24,945 | +€602 | +2.5% |
| Other amounts payable | 47/48 | €250,700 | €261,600 | +€10,900 | +4.3% |
| Accrued charges and deferred income | 492/3 | €272,971 | €144,604 | -€128,366 | -47.0% |
| Non-recurring operating income | 76A | €2,338 | €20,642 | +€18,304 | +782.9% |
| Remuneration, social security and pensions | 62 | €311,174 | €316,374 | +€5,200 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €414,897 | €430,407 | +€15,510 | +3.7% |
| Other operating charges | 640/8 | €53,910 | €55,118 | +€1,208 | +2.2% |
| Non-recurring operating charges | 66A | - | €174 | +€174 | |
| Gross operating margin | 9900 | €1,990,518 | €1,902,052 | -€88,466 | -4.4% |
| Operating profit (loss) | 9901 | €1,210,536 | €1,099,979 | -€110,557 | -9.1% |
| Financial income | 75/76B | €15,649 | €15,750 | +€101 | +0.6% |
| Recurring financial income | 75 | €15,649 | €15,750 | +€101 | +0.6% |
| Financial charges | 65/66B | €49,074 | €15,043 | -€34,031 | -69.3% |
| Recurring financial charges | 65 | €49,074 | €15,043 | -€34,031 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | €1,177,111 | €1,100,686 | -€76,425 | -6.5% |
| Income taxes | 67/77 | €291,600 | €264,673 | -€26,926 | -9.2% |
| Profit (loss) for the period | 9904 | €885,511 | €836,013 | -€49,498 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €885,511 | €836,013 | -€49,498 | -5.6% |
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 8 October 2026 via checked.be.