AGRICONSULT: 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.
AGRICONSULT
Largest movements
- Current investments +€30,000
up €30,000 (+30.0%), from €100,000 to €130,000
- Cash -€20,888
down €20,888 (-21.7%), from €96,310 to €75,423
mainly Current investments (-€30,000) and Net result for the year (-€10,389)
- Tangible fixed assets -€7,763
down €7,763 (-45.1%), from €17,228 to €9,466
of which Furniture and vehicles: -€7,464
- Trade debts +€12,141
up €12,141 (+246.0%), from €4,935 to €17,076
- Reserves -€10,389
down €10,389 (-4.9%), from €211,549 to €201,160
of which Distributable reserves: -€10,389
- Gross operating margin -€20,341
down €20,341, from €16,778 to -€3,563
- Financial income +€2,428
up €2,428 (+1071.6%), from €227 to €2,654
- Taxes -€1,611
no longer reported in 2025 (was €1,611)
- Depreciation -€1,535
down €1,535 (-15.4%), from €9,966 to €8,431
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 | €236,693 | €237,555 | +€862 | +0.4% |
| Fixed assets | 21/28 | €25,119 | €17,357 | -€7,763 | -30.9% |
| Tangible fixed assets | 22/27 | €17,228 | €9,466 | -€7,763 | -45.1% |
| Land and buildings | 22 | €7,300 | €7,063 | -€236 | -3.2% |
| Plant, machinery and equipment | 23 | €130 | €68 | -€62 | -47.7% |
| Furniture and vehicles | 24 | €9,798 | €2,334 | -€7,464 | -76.2% |
| Financial fixed assets | 28 | €7,891 | €7,891 | = | 0.0% |
| Current assets | 29/58 | €211,573 | €220,198 | +€8,625 | +4.1% |
| Stocks and contracts in progress | 3 | €1,717 | - | -€1,717 | |
| Stocks | 30/36 | €1,717 | - | -€1,717 | |
| Amounts receivable within one year | 40/41 | €13,545 | €14,775 | +€1,230 | +9.1% |
| Trade receivables | 40 | €11,284 | €12,993 | +€1,709 | +15.1% |
| Other amounts receivable | 41 | €2,261 | €1,782 | -€479 | -21.2% |
| Current investments | 50/53 | €100,000 | €130,000 | +€30,000 | +30.0% |
| Cash at bank and in hand | 54/58 | €96,310 | €75,423 | -€20,888 | -21.7% |
| Total equity and liabilities | 10/49 | €236,693 | €237,555 | +€862 | +0.4% |
| Equity | 10/15 | €230,149 | €219,760 | -€10,389 | -4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €211,549 | €201,160 | -€10,389 | -4.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €209,689 | €199,300 | -€10,389 | -5.0% |
| Amounts payable | 17/49 | €6,543 | €17,795 | +€11,252 | +172.0% |
| Amounts payable within one year | 42/48 | €6,479 | €17,729 | +€11,250 | +173.6% |
| Trade debts | 44 | €4,935 | €17,076 | +€12,141 | +246.0% |
| Suppliers | 440/4 | €4,935 | €17,076 | +€12,141 | +246.0% |
| Taxes, remuneration and social security | 45 | €1,544 | €653 | -€891 | -57.7% |
| Taxes | 450/3 | €1,544 | €653 | -€891 | -57.7% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Remuneration, social security and pensions | 62 | - | €117 | +€117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,966 | €8,431 | -€1,535 | -15.4% |
| Other operating charges | 640/8 | €699 | €712 | +€14 | +1.9% |
| Gross operating margin | 9900 | €16,778 | -€3,563 | -€20,341 | |
| Operating profit (loss) | 9901 | €6,113 | -€12,824 | -€18,937 | |
| Financial income | 75/76B | €227 | €2,654 | +€2,428 | +1071.6% |
| Recurring financial income | 75 | €227 | €2,654 | +€2,428 | +1071.6% |
| Financial charges | 65/66B | €265 | €219 | -€46 | -17.3% |
| Recurring financial charges | 65 | €265 | €219 | -€46 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €6,074 | -€10,389 | -€16,463 | |
| Income taxes | 67/77 | €1,611 | - | -€1,611 | |
| Profit (loss) for the period | 9904 | €4,463 | -€10,389 | -€14,852 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,463 | -€10,389 | -€14,852 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.