AGRICOPPE: 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.
AGRICOPPE
Largest movements
- Cash +€27,371
up €27,371 (+149.3%), from €18,338 to €45,709
mainly Receivables within one year (+€15,821) and Tax, wage and social debts (+€10,523)
- Receivables within one year -€15,821
down €15,821 (-24.8%), from €63,879 to €48,057
of which Trade receivables: -€10,730
- Tangible fixed assets -€1,418
down €1,418 (-38.3%), from €3,705 to €2,287
of which Furniture and vehicles: -€1,066
- Tax, wage and social debts +€10,523
up €10,523 (+86.3%), from €12,200 to €22,724
of which Taxes: +€6,368
- Trade debts -€2,628
down €2,628 (-28.8%), from €9,116 to €6,487
- Reserves +€1,553
up €1,553 (+83.5%), from €1,860 to €3,413
- Gross operating margin -€14,389
down €14,389 (-20.4%), from €70,668 to €56,279
- Taxes -€3,517
down €3,517 (-74.1%), from €4,746 to €1,229
- Financial charges -€3,452
down €3,452 (-89.5%), from €3,857 to €405
of which Non-recurring financial charges: -€3,463
- Staff costs +€2,355
up €2,355 (+4.8%), from €48,743 to €51,098
- Other operating charges +€1,118
up €1,118 (+662.5%), from €169 to €1,287
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 | €87,612 | €97,060 | +€9,448 | +10.8% |
| Fixed assets | 21/28 | €3,755 | €2,337 | -€1,418 | -37.8% |
| Tangible fixed assets | 22/27 | €3,705 | €2,287 | -€1,418 | -38.3% |
| Land and buildings | 22 | €1,406 | €1,054 | -€351 | -25.0% |
| Furniture and vehicles | 24 | €2,299 | €1,233 | -€1,066 | -46.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €83,857 | €94,723 | +€10,866 | +13.0% |
| Amounts receivable within one year | 40/41 | €63,879 | €48,057 | -€15,821 | -24.8% |
| Trade receivables | 40 | €44,583 | €33,853 | -€10,730 | -24.1% |
| Other amounts receivable | 41 | €19,296 | €14,205 | -€5,091 | -26.4% |
| Cash at bank and in hand | 54/58 | €18,338 | €45,709 | +€27,371 | +149.3% |
| Deferred charges and accrued income | 490/1 | €1,640 | €957 | -€684 | -41.7% |
| Total equity and liabilities | 10/49 | €87,612 | €97,060 | +€9,448 | +10.8% |
| Equity | 10/15 | €47,469 | €49,022 | +€1,553 | +3.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €3,413 | +€1,553 | +83.5% |
| Distributable reserves | 133 | €1,860 | €3,413 | +€1,553 | +83.5% |
| Profit (loss) carried forward | 14 | €27,017 | €27,017 | = | 0.0% |
| Amounts payable | 17/49 | €40,143 | €48,038 | +€7,895 | +19.7% |
| Amounts payable within one year | 42/48 | €40,143 | €48,038 | +€7,895 | +19.7% |
| Trade debts | 44 | €9,116 | €6,487 | -€2,628 | -28.8% |
| Suppliers | 440/4 | €9,116 | €6,487 | -€2,628 | -28.8% |
| Taxes, remuneration and social security | 45 | €12,200 | €22,724 | +€10,523 | +86.3% |
| Taxes | 450/3 | €9,057 | €15,425 | +€6,368 | +70.3% |
| Remuneration and social security | 454/9 | €3,143 | €7,298 | +€4,155 | +132.2% |
| Other amounts payable | 47/48 | €18,827 | €18,827 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €48,743 | €51,098 | +€2,355 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,732 | €1,418 | -€315 | -18.2% |
| Other operating charges | 640/8 | €169 | €1,287 | +€1,118 | +662.5% |
| Gross operating margin | 9900 | €70,668 | €56,279 | -€14,389 | -20.4% |
| Operating profit (loss) | 9901 | €20,024 | €2,477 | -€17,547 | -87.6% |
| Financial income | 75/76B | €13 | €711 | +€698 | +5401.6% |
| Recurring financial income | 75 | €13 | €711 | +€698 | +5401.6% |
| Non-recurring financial income | 76B | - | €711 | +€711 | |
| Financial charges | 65/66B | €3,857 | €405 | -€3,452 | -89.5% |
| Recurring financial charges | 65 | €252 | €263 | +€11 | +4.2% |
| Non-recurring financial charges | 66B | €3,605 | €142 | -€3,463 | -96.1% |
| Profit (loss) for the period before taxes | 9903 | €16,180 | €2,782 | -€13,397 | -82.8% |
| Income taxes | 67/77 | €4,746 | €1,229 | -€3,517 | -74.1% |
| Profit (loss) for the period | 9904 | €11,434 | €1,553 | -€9,880 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,434 | €1,553 | -€9,880 | -86.4% |
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 5 October 2026 via checked.be.