AGRICULT: 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.
AGRICULT
Largest movements
- Receivables within one year +€34,100
up €34,100 (+7.2%), from €472,492 to €506,593
of which Other amounts receivable: +€42,507
- Tangible fixed assets -€16,312
down €16,312 (-43.5%), from €37,532 to €21,220
of which Furniture and vehicles: -€14,793
- Cash +€10,892
up €10,892 (+37.6%), from €28,994 to €39,885
mainly Trade debts (+€138,331) and Net result for the year (+€45,844)
- Trade debts +€138,331
up €138,331 (+25,733%), from €538 to €138,869
- Other debts -€110,865
down €110,865 (-76.1%), from €145,760 to €34,895
- Tax, wage and social debts +€20,563
up €20,563 (+24.2%), from €85,076 to €105,639
of which Remuneration and social security: +€18,895
- Current portion of long-term debt -€16,113
down €16,113 (-100%), from €16,113 to €0
- Reserves +€15,844
up €15,844 (+8.5%), from €186,180 to €202,024
of which Distributable reserves: +€15,844
- Turnover +€529,259
up €529,259 (+40.1%), from €1.3m to €1.8m
- Staff costs +€467,469
up €467,469 (+39.6%), from €1.2m to €1.6m
- Services and other goods +€21,790
up €21,790 (+16.0%), from €136,519 to €158,309
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 | €540,648 | €579,260 | +€38,612 | +7.1% |
| Fixed assets | 21/28 | €39,162 | €27,575 | -€11,587 | -29.6% |
| Tangible fixed assets | 22/27 | €37,532 | €21,220 | -€16,312 | -43.5% |
| Plant, machinery and equipment | 23 | €8,796 | €7,277 | -€1,518 | -17.3% |
| Furniture and vehicles | 24 | €28,736 | €13,943 | -€14,793 | -51.5% |
| Financial fixed assets | 28 | €1,630 | €6,355 | +€4,725 | +290% |
| Other financial fixed assets | 284/8 | €1,630 | €6,355 | +€4,725 | +290% |
| Amounts receivable and cash guarantees | 285/8 | €1,630 | €6,355 | +€4,725 | +290% |
| Current assets | 29/58 | €501,486 | €551,685 | +€50,199 | +10.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €472,492 | €506,593 | +€34,100 | +7.2% |
| Trade receivables | 40 | €387,911 | €379,504 | -€8,407 | -2.2% |
| Other amounts receivable | 41 | €84,581 | €127,089 | +€42,507 | +50.3% |
| Cash at bank and in hand | 54/58 | €28,994 | €39,885 | +€10,892 | +37.6% |
| Deferred charges and accrued income | 490/1 | €0 | €5,207 | +€5,207 | |
| Total equity and liabilities | 10/49 | €540,648 | €579,260 | +€38,612 | +7.1% |
| Equity | 10/15 | €192,480 | €208,324 | +€15,844 | +8.2% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €186,180 | €202,024 | +€15,844 | +8.5% |
| Tax-exempt reserves | 132 | €28,818 | €28,818 | = | 0.0% |
| Distributable reserves | 133 | €157,362 | €173,207 | +€15,844 | +10.1% |
| Amounts payable | 17/49 | €348,168 | €370,936 | +€22,768 | +6.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Credit institutions | 173 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €339,020 | €370,936 | +€31,915 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €16,113 | €0 | -€16,113 | -100% |
| Financial debts | 43 | €91,534 | €91,534 | = | 0.0% |
| Credit institutions | 430/8 | €91,534 | €91,534 | = | 0.0% |
| Trade debts | 44 | €538 | €138,869 | +€138,331 | +25,733% |
| Suppliers | 440/4 | €538 | €138,869 | +€138,331 | +25,733% |
| Taxes, remuneration and social security | 45 | €85,076 | €105,639 | +€20,563 | +24.2% |
| Taxes | 450/3 | €21,841 | €23,509 | +€1,668 | +7.6% |
| Remuneration and social security | 454/9 | €63,235 | €82,129 | +€18,895 | +29.9% |
| Other amounts payable | 47/48 | €145,760 | €34,895 | -€110,865 | -76.1% |
| Accrued charges and deferred income | 492/3 | €9,147 | €0 | -€9,147 | -100% |
| Operating income | 70/76A | €1,358,335 | €1,872,626 | +€514,291 | +37.9% |
| Turnover | 70 | €1,319,526 | €1,848,785 | +€529,259 | +40.1% |
| Other operating income | 74 | €16,890 | €23,841 | +€6,951 | +41.2% |
| Non-recurring operating income | 76A | €21,919 | €0 | -€21,919 | -100% |
| Operating charges | 60/66A | €1,337,280 | €1,826,622 | +€489,342 | +36.6% |
| Services and other goods | 61 | €136,519 | €158,309 | +€21,790 | +16.0% |
| Remuneration, social security and pensions | 62 | €1,180,012 | €1,647,481 | +€467,469 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,956 | €16,312 | -€644 | -3.8% |
| Other operating charges | 640/8 | €3,793 | €4,521 | +€727 | +19.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €21,055 | €46,003 | +€24,949 | +118% |
| Financial income | 75/76B | €14,185 | €12,839 | -€1,346 | -9.5% |
| Recurring financial income | 75 | €14,185 | €12,839 | -€1,346 | -9.5% |
| Income from current assets | 751 | €5,038 | €3,692 | -€1,346 | -26.7% |
| Other financial income | 752/9 | €9,147 | €9,147 | +€0 | 0.0% |
| Financial charges | 65/66B | €5,823 | €3,745 | -€2,078 | -35.7% |
| Recurring financial charges | 65 | €5,823 | €3,745 | -€2,078 | -35.7% |
| Debt charges | 650 | €3,387 | €3,034 | -€353 | -10.4% |
| Other financial charges | 652/9 | €2,436 | €711 | -€1,725 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €29,417 | €55,098 | +€25,681 | +87.3% |
| Income taxes | 67/77 | €12,922 | €9,253 | -€3,669 | -28.4% |
| Taxes | 670/3 | €12,922 | €9,253 | -€3,669 | -28.4% |
| Profit (loss) for the period | 9904 | €16,494 | €45,844 | +€29,350 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €16,494 | €45,844 | +€29,350 | +178% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.