AGRICULTURE VAN & C°: 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.
AGRICULTURE VAN & C°
Largest movements
- Receivables within one year -€33,583
down €33,583 (-93.6%), from €35,866 to €2,283
- Stocks and contracts +€17,686
up €17,686 (+16.2%), from €108,940 to €126,626
- Tangible fixed assets -€12,860
down €12,860 (-1.7%), from €739,623 to €726,763
of which Plant, machinery and equipment: -€32,205
- Cash -€10,028
down €10,028 (-59.1%), from €16,966 to €6,938
mainly Debts after one year (-€101,428) and Investment in fixed assets (net) (-€50,506)
- Debts after one year -€101,428
down €101,428 (-22.1%), from €458,096 to €356,668
of which Other amounts payable: -€62,472
- Other debts +€86,403
up €86,403 (+1,027%), from €8,416 to €94,818
- Reserves -€49,051
down €49,051 (-30.1%), from €162,864 to €113,813
of which Distributable reserves: -€49,051
- Trade debts +€26,422
up €26,422 (+856%), from €3,088 to €29,510
- Gross operating margin -€41,246
down €41,246 (-47.4%), from €86,940 to €45,693
- Depreciation +€21,417
up €21,417 (+51.1%), from €41,949 to €63,366
- Financial charges +€2,707
up €2,707 (+18.4%), from €14,695 to €17,402
- Taxes -€1,664
down €1,664, from €1,553 to -€111
- Staff costs -€1,137
down €1,137 (-13.5%), from €8,418 to €7,280
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 | €908,683 | €869,898 | -€38,785 | -4.3% |
| Fixed assets | 21/28 | €746,911 | €734,051 | -€12,860 | -1.7% |
| Tangible fixed assets | 22/27 | €739,623 | €726,763 | -€12,860 | -1.7% |
| Land and buildings | 22 | €398,948 | €397,333 | -€1,615 | -0.4% |
| Plant, machinery and equipment | 23 | €340,675 | €308,471 | -€32,205 | -9.5% |
| Furniture and vehicles | 24 | - | €20,960 | +€20,960 | |
| Financial fixed assets | 28 | €7,288 | €7,288 | = | 0.0% |
| Current assets | 29/58 | €161,772 | €135,846 | -€25,926 | -16.0% |
| Stocks and contracts in progress | 3 | €108,940 | €126,626 | +€17,686 | +16.2% |
| Stocks | 30/36 | €108,940 | €126,626 | +€17,686 | +16.2% |
| Amounts receivable within one year | 40/41 | €35,866 | €2,283 | -€33,583 | -93.6% |
| Trade receivables | 40 | €35,866 | €2,283 | -€33,583 | -93.6% |
| Cash at bank and in hand | 54/58 | €16,966 | €6,938 | -€10,028 | -59.1% |
| Total equity and liabilities | 10/49 | €908,683 | €869,898 | -€38,785 | -4.3% |
| Equity | 10/15 | €374,864 | €325,813 | -€49,051 | -13.1% |
| Contributions | 10/11 | €212,000 | €212,000 | = | 0.0% |
| Capital | 10 | €212,000 | €212,000 | = | 0.0% |
| Issued capital | 100 | €212,000 | €212,000 | = | 0.0% |
| Reserves | 13 | €162,864 | €113,813 | -€49,051 | -30.1% |
| Non-distributable reserves | 130/1 | €21,200 | €21,200 | = | 0.0% |
| Legal reserve | 130 | €21,200 | €21,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,385 | €7,385 | = | 0.0% |
| Distributable reserves | 133 | €134,278 | €85,228 | -€49,051 | -36.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €533,820 | €544,085 | +€10,265 | +1.9% |
| Amounts payable after more than one year | 17 | €458,096 | €356,668 | -€101,428 | -22.1% |
| Financial debts | 170/4 | €180,400 | €141,444 | -€38,956 | -21.6% |
| Other amounts payable | 178/9 | €277,696 | €215,224 | -€62,472 | -22.5% |
| Amounts payable within one year | 42/48 | €75,724 | €187,417 | +€111,693 | +148% |
| Current portion of amounts payable after more than one year | 42 | €53,608 | €55,067 | +€1,459 | +2.7% |
| Trade debts | 44 | €3,088 | €29,510 | +€26,422 | +856% |
| Suppliers | 440/4 | €3,088 | €29,510 | +€26,422 | +856% |
| Taxes, remuneration and social security | 45 | €10,613 | €8,022 | -€2,590 | -24.4% |
| Taxes | 450/3 | €9,856 | €7,443 | -€2,413 | -24.5% |
| Remuneration and social security | 454/9 | €757 | €579 | -€178 | -23.5% |
| Other amounts payable | 47/48 | €8,416 | €94,818 | +€86,403 | +1,027% |
| Remuneration, social security and pensions | 62 | €8,418 | €7,280 | -€1,137 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,949 | €63,366 | +€21,417 | +51.1% |
| Other operating charges | 640/8 | €6,855 | €7,065 | +€210 | +3.1% |
| Gross operating margin | 9900 | €86,940 | €45,693 | -€41,246 | -47.4% |
| Operating profit (loss) | 9901 | €29,717 | -€32,019 | -€61,736 | |
| Financial income | 75/76B | €177 | €259 | +€83 | +46.9% |
| Recurring financial income | 75 | €177 | €259 | +€83 | +46.9% |
| Financial charges | 65/66B | €14,695 | €17,402 | +€2,707 | +18.4% |
| Recurring financial charges | 65 | €14,695 | €17,402 | +€2,707 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €15,199 | -€49,161 | -€64,360 | |
| Income taxes | 67/77 | €1,553 | -€111 | -€1,664 | |
| Profit (loss) for the period | 9904 | €13,646 | -€49,051 | -€62,697 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,646 | -€49,051 | -€62,697 |
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 31 October 2026 via checked.be.