AGRICOURBE: 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.
AGRICOURBE
Largest movements
- Tangible fixed assets -€22,597
down €22,597 (-15.7%), from €143,826 to €121,229
- Receivables within one year -€7,421
down €7,421 (-20.5%), from €36,153 to €28,732
of which Trade receivables: -€7,421
- Cash +€5,929
up €5,929 (+124%), from €4,793 to €10,721
mainly Depreciation (+€25,335) and Receivables within one year (+€7,421)
- Debts after one year -€22,143
down €22,143 (-24.3%), from €91,131 to €68,987
- Profit (loss) carried forward -€2,683
down €2,683 (-6.4%), from -€41,947 to -€44,630
- Other debts +€1,927
up €1,927 (+3.8%), from €50,195 to €52,122
- Gross operating margin -€2,639
down €2,639 (-8.7%), from €30,179 to €27,540
- Financial charges +€2,548
up €2,548 (+140%), from €1,824 to €4,373
- Depreciation +€1,544
up €1,544 (+6.5%), from €23,791 to €25,335
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 | €187,972 | €163,923 | -€24,049 | -12.8% |
| Fixed assets | 21/28 | €143,826 | €121,229 | -€22,597 | -15.7% |
| Tangible fixed assets | 22/27 | €143,826 | €121,229 | -€22,597 | -15.7% |
| Plant, machinery and equipment | 23 | €143,826 | €121,229 | -€22,597 | -15.7% |
| Current assets | 29/58 | €44,146 | €42,693 | -€1,452 | -3.3% |
| Stocks and contracts in progress | 3 | €3,200 | €3,240 | +€40 | +1.3% |
| Stocks | 30/36 | €3,200 | €3,240 | +€40 | +1.3% |
| Amounts receivable within one year | 40/41 | €36,153 | €28,732 | -€7,421 | -20.5% |
| Trade receivables | 40 | €36,118 | €28,697 | -€7,421 | -20.5% |
| Other amounts receivable | 41 | €35 | €35 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,793 | €10,721 | +€5,929 | +124% |
| Total equity and liabilities | 10/49 | €187,972 | €163,923 | -€24,049 | -12.8% |
| Equity | 10/15 | €16,303 | €13,620 | -€2,683 | -16.5% |
| Contributions | 10/11 | €58,250 | €58,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,947 | -€44,630 | -€2,683 | -6.4% |
| Amounts payable | 17/49 | €171,669 | €150,302 | -€21,366 | -12.4% |
| Amounts payable after more than one year | 17 | €91,131 | €68,987 | -€22,143 | -24.3% |
| Financial debts | 170/4 | €91,131 | €68,987 | -€22,143 | -24.3% |
| Amounts payable within one year | 42/48 | €80,538 | €81,315 | +€777 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €22,143 | €22,143 | = | 0.0% |
| Trade debts | 44 | €7,592 | €6,451 | -€1,141 | -15.0% |
| Suppliers | 440/4 | €7,592 | €6,451 | -€1,141 | -15.0% |
| Taxes, remuneration and social security | 45 | €608 | €598 | -€10 | -1.6% |
| Taxes | 450/3 | €608 | €598 | -€10 | -1.6% |
| Other amounts payable | 47/48 | €50,195 | €52,122 | +€1,927 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,791 | €25,335 | +€1,544 | +6.5% |
| Other operating charges | 640/8 | €512 | €515 | +€3 | +0.6% |
| Gross operating margin | 9900 | €30,179 | €27,540 | -€2,639 | -8.7% |
| Operating profit (loss) | 9901 | €5,876 | €1,690 | -€4,186 | -71.2% |
| Financial income | 75/76B | €255 | - | -€255 | |
| Recurring financial income | 75 | €255 | - | -€255 | |
| Financial charges | 65/66B | €1,824 | €4,373 | +€2,548 | +140% |
| Recurring financial charges | 65 | €1,824 | €4,373 | +€2,548 | +140% |
| Profit (loss) for the period before taxes | 9903 | €4,306 | -€2,683 | -€6,989 | |
| Profit (loss) for the period | 9904 | €4,306 | -€2,683 | -€6,989 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,306 | -€2,683 | -€6,989 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.