AGRICOUR: 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.
AGRICOUR
Largest movements
- Cash +€26,125
up €26,125 (+18.6%), from €140,541 to €166,666
mainly Depreciation (+€30,250) and Deferred charges and accrued income (+€10,295)
- Tangible fixed assets -€20,291
down €20,291 (-13.5%), from €150,401 to €130,110
of which Plant, machinery and equipment: -€25,201
- Deferred charges and accrued income -€10,295
down €10,295 (-99.5%), from €10,343 to €48
- Profit (loss) carried forward -€15,040
down €15,040 (-5.9%), from €255,580 to €240,540
- Trade debts +€9,819
up €9,819 (+1,699%), from €578 to €10,397
- Depreciation +€7,574
up €7,574 (+33.4%), from €22,676 to €30,250
- Other operating charges -€6,301
down €6,301 (-80.6%), from €7,815 to €1,514
- Gross operating margin -€6,154
down €6,154 (-25.3%), from €24,279 to €18,125
- Taxes +€1,000
new in 2025: €1,000
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 | €358,784 | €352,535 | -€6,249 | -1.7% |
| Fixed assets | 21/28 | €153,039 | €132,748 | -€20,291 | -13.3% |
| Tangible fixed assets | 22/27 | €150,401 | €130,110 | -€20,291 | -13.5% |
| Land and buildings | 22 | €26,605 | €33,648 | +€7,043 | +26.5% |
| Plant, machinery and equipment | 23 | €117,462 | €92,261 | -€25,201 | -21.5% |
| Furniture and vehicles | 24 | €6,334 | €4,201 | -€2,133 | -33.7% |
| Financial fixed assets | 28 | €2,638 | €2,638 | = | 0.0% |
| Current assets | 29/58 | €205,745 | €219,787 | +€14,042 | +6.8% |
| Amounts receivable within one year | 40/41 | €54,861 | €53,073 | -€1,788 | -3.3% |
| Trade receivables | 40 | €54,861 | €51,823 | -€3,038 | -5.5% |
| Other amounts receivable | 41 | - | €1,250 | +€1,250 | |
| Cash at bank and in hand | 54/58 | €140,541 | €166,666 | +€26,125 | +18.6% |
| Deferred charges and accrued income | 490/1 | €10,343 | €48 | -€10,295 | -99.5% |
| Total equity and liabilities | 10/49 | €358,784 | €352,535 | -€6,249 | -1.7% |
| Equity | 10/15 | €339,160 | €324,120 | -€15,040 | -4.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €4,166 | €4,166 | = | 0.0% |
| Reserves | 13 | €17,414 | €17,414 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,225 | €10,225 | = | 0.0% |
| Distributable reserves | 133 | €989 | €989 | = | 0.0% |
| Profit (loss) carried forward | 14 | €255,580 | €240,540 | -€15,040 | -5.9% |
| Amounts payable | 17/49 | €19,624 | €28,415 | +€8,791 | +44.8% |
| Amounts payable within one year | 42/48 | €19,624 | €28,415 | +€8,791 | +44.8% |
| Current portion of amounts payable after more than one year | 42 | €19,046 | €18,018 | -€1,028 | -5.4% |
| Trade debts | 44 | €578 | €10,397 | +€9,819 | +1,699% |
| Suppliers | 440/4 | €578 | €10,397 | +€9,819 | +1,699% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,676 | €30,250 | +€7,574 | +33.4% |
| Other operating charges | 640/8 | €7,815 | €1,514 | -€6,301 | -80.6% |
| Gross operating margin | 9900 | €24,279 | €18,125 | -€6,154 | -25.3% |
| Operating profit (loss) | 9901 | -€6,212 | -€13,639 | -€7,427 | -120% |
| Financial income | 75/76B | €165 | €25 | -€140 | -84.8% |
| Recurring financial income | 75 | €165 | €25 | -€140 | -84.8% |
| Financial charges | 65/66B | €359 | €426 | +€67 | +18.7% |
| Recurring financial charges | 65 | €359 | €426 | +€67 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,406 | -€14,040 | -€7,634 | -119% |
| Income taxes | 67/77 | - | €1,000 | +€1,000 | |
| Profit (loss) for the period | 9904 | -€6,406 | -€15,040 | -€8,634 | -135% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,406 | -€15,040 | -€8,634 | -135% |
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 26 October 2026 via checked.be.