AGRICUMES: 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.
AGRICUMES
Largest movements
- Cash -€17,968
down €17,968 (-27.6%), from €65,143 to €47,175
mainly Investment in fixed assets (net) (-€14,121) and Net result for the year (-€11,488)
- Tangible fixed assets +€11,882
up €11,882 (+1,339%), from €888 to €12,770
of which Furniture and vehicles: +€12,326
- Reserves -€15,000
down €15,000 (-20.4%), from €73,710 to €58,710
of which Distributable reserves: -€15,000
- Accrued charges and deferred income +€7,071
up €7,071 (+1,359%), from €520 to €7,591
- Other debts +€2,427
up €2,427 (+54.1%), from €4,485 to €6,912
- Profit (loss) carried forward -€1,488
down €1,488 (-51.2%), from €2,904 to €1,416
- Gross operating margin -€11,967
down €11,967, from €4,653 to -€7,314
- Taxes -€1,897
down €1,897 (-91.8%), from €2,067 to €170
- Depreciation +€1,795
up €1,795 (+404%), from €444 to €2,239
- Financial income -€1,114
down €1,114 (-96.2%), from €1,158 to €44
- Financial charges +€479
up €479 (+130%), from €369 to €848
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 | €122,567 | €115,465 | -€7,103 | -5.8% |
| Fixed assets | 21/28 | €17,827 | €29,709 | +€11,882 | +66.7% |
| Tangible fixed assets | 22/27 | €888 | €12,770 | +€11,882 | +1,339% |
| Land and buildings | 22 | €888 | €444 | -€444 | -50.0% |
| Furniture and vehicles | 24 | - | €12,326 | +€12,326 | |
| Financial fixed assets | 28 | €16,939 | €16,939 | = | 0.0% |
| Current assets | 29/58 | €104,741 | €85,755 | -€18,985 | -18.1% |
| Stocks and contracts in progress | 3 | €7,250 | €6,364 | -€886 | -12.2% |
| Stocks | 30/36 | €7,250 | €6,364 | -€886 | -12.2% |
| Amounts receivable within one year | 40/41 | €31,575 | €30,894 | -€681 | -2.2% |
| Trade receivables | 40 | €31,575 | €29,551 | -€2,024 | -6.4% |
| Other amounts receivable | 41 | - | €1,343 | +€1,343 | |
| Cash at bank and in hand | 54/58 | €65,143 | €47,175 | -€17,968 | -27.6% |
| Deferred charges and accrued income | 490/1 | €772 | €1,323 | +€551 | +71.3% |
| Total equity and liabilities | 10/49 | €122,567 | €115,465 | -€7,103 | -5.8% |
| Equity | 10/15 | €82,819 | €66,331 | -€16,488 | -19.9% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €73,710 | €58,710 | -€15,000 | -20.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,850 | €56,850 | -€15,000 | -20.9% |
| Profit (loss) carried forward | 14 | €2,904 | €1,416 | -€1,488 | -51.2% |
| Amounts payable | 17/49 | €39,748 | €49,133 | +€9,385 | +23.6% |
| Amounts payable after more than one year | 17 | €12,395 | €12,395 | = | 0.0% |
| Financial debts | 170/4 | €12,395 | €12,395 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,833 | €29,147 | +€2,314 | +8.6% |
| Trade debts | 44 | €20,889 | €20,612 | -€277 | -1.3% |
| Suppliers | 440/4 | €20,889 | €20,612 | -€277 | -1.3% |
| Taxes, remuneration and social security | 45 | €1,460 | €1,623 | +€163 | +11.2% |
| Taxes | 450/3 | €1,460 | €1,623 | +€163 | +11.2% |
| Other amounts payable | 47/48 | €4,485 | €6,912 | +€2,427 | +54.1% |
| Accrued charges and deferred income | 492/3 | €520 | €7,591 | +€7,071 | +1,359% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €444 | €2,239 | +€1,795 | +404% |
| Other operating charges | 640/8 | €935 | €960 | +€25 | +2.7% |
| Gross operating margin | 9900 | €4,653 | -€7,314 | -€11,967 | |
| Operating profit (loss) | 9901 | €3,274 | -€10,514 | -€13,788 | |
| Financial income | 75/76B | €1,158 | €44 | -€1,114 | -96.2% |
| Recurring financial income | 75 | €1,158 | €44 | -€1,114 | -96.2% |
| Financial charges | 65/66B | €369 | €848 | +€479 | +130% |
| Recurring financial charges | 65 | €369 | €848 | +€479 | +130% |
| Profit (loss) for the period before taxes | 9903 | €4,063 | -€11,317 | -€15,380 | |
| Income taxes | 67/77 | €2,067 | €170 | -€1,897 | -91.8% |
| Profit (loss) for the period | 9904 | €1,996 | -€11,488 | -€13,483 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,996 | -€11,488 | -€13,483 |
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 16 October 2026 via checked.be.