AGRIDEPHI: what changed
Two fiscal 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.
AGRIDEPHI
Largest movements
- Cash +€25,112
up €25,112 (+608.5%), from €4,127 to €29,239
mainly Net result for the year (+€22,399) and Depreciation (+€3,830)
- Tangible fixed assets -€3,830
down €3,830 (-93.4%), from €4,100 to €270
- Profit (loss) carried forward +€22,399
up €22,399 (+23.3%), from -€96,322 to -€73,923
- Trade debts -€475
no longer reported in 2025 (was €475)
- Financial income +€33,587
up €33,587 (+8128.1%), from €413 to €34,000
of which Financial income: +€33,587
- Gross operating margin -€10,703
down €10,703, from €3,457 to -€7,246
- Depreciation -€5,363
down €5,363 (-58.3%), from €9,193 to €3,830
- Other operating charges -€111
down €111 (-52.7%), from €211 to €100
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.
Cash bridge derived
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 | €10,394 | €32,031 | +€21,638 | +208.2% |
| Fixed assets | 21/28 | €4,100 | €270 | -€3,830 | -93.4% |
| Tangible fixed assets | 22/27 | €4,100 | €270 | -€3,830 | -93.4% |
| Plant, machinery and equipment | 23 | €4,100 | €270 | -€3,830 | -93.4% |
| Current assets | 29/58 | €6,294 | €31,761 | +€25,468 | +404.7% |
| Amounts receivable within one year | 40/41 | €1,760 | €2,067 | +€307 | +17.4% |
| Trade receivables | 40 | €1,061 | €1,948 | +€887 | +83.6% |
| Other amounts receivable | 41 | €699 | €119 | -€580 | -83.0% |
| Cash at bank and in hand | 54/58 | €4,127 | €29,239 | +€25,112 | +608.5% |
| Deferred charges and accrued income | 490/1 | €406 | €455 | +€49 | +12.0% |
| Total equity and liabilities | 10/49 | €10,394 | €32,031 | +€21,638 | +208.2% |
| Equity | 10/15 | -€77,161 | -€54,762 | +€22,399 | +29.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €561 | €561 | = | 0.0% |
| Non-distributable reserves | 130/1 | €561 | €561 | = | 0.0% |
| Reserves not available under the articles | 1311 | €561 | €561 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,322 | -€73,923 | +€22,399 | +23.3% |
| Amounts payable | 17/49 | €87,555 | €86,793 | -€762 | -0.9% |
| Amounts payable within one year | 42/48 | €87,555 | €86,793 | -€762 | -0.9% |
| Trade debts | 44 | €475 | - | -€475 | |
| Suppliers | 440/4 | €475 | - | -€475 | |
| Taxes, remuneration and social security | 45 | €287 | - | -€287 | |
| Taxes | 450/3 | €287 | - | -€287 | |
| Other amounts payable | 47/48 | €86,793 | €86,793 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,193 | €3,830 | -€5,363 | -58.3% |
| Other operating charges | 640/8 | €211 | €100 | -€111 | -52.7% |
| Gross operating margin | 9900 | €3,457 | -€7,246 | -€10,703 | |
| Operating profit (loss) | 9901 | -€5,946 | -€11,176 | -€5,230 | -87.9% |
| Financial income | 75/76B | €413 | €34,000 | +€33,587 | +8128.1% |
| Recurring financial income | 75 | €413 | €34,000 | +€33,587 | +8128.1% |
| Non-recurring financial income | 76B | €413 | €34,000 | +€33,587 | +8128.1% |
| Financial charges | 65/66B | €438 | €425 | -€13 | -3.0% |
| Recurring financial charges | 65 | €438 | €425 | -€13 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,971 | €22,399 | +€28,370 | |
| Profit (loss) for the period | 9904 | -€5,971 | €22,399 | +€28,370 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,971 | €22,399 | +€28,370 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.