AGRIFARM: 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.
AGRIFARM
Largest movements
- Cash +€120,940
up €120,940 (+427%), from €28,353 to €149,293
mainly Depreciation (+€163,291) and Net result for the year (+€143,843)
- Stocks and contracts -€59,390
down €59,390 (-21.8%), from €272,758 to €213,367
- Receivables within one year +€37,981
up €37,981 (+44.6%), from €85,101 to €123,083
of which Trade receivables: +€57,196
- Reserves +€143,843
up €143,843 (+19.6%), from €733,394 to €877,236
- Debts after one year -€61,626
down €61,626 (-7.3%), from €847,233 to €785,607
- Current portion of long-term debt +€34,350
up €34,350 (+18.7%), from €183,668 to €218,018
- Trade debts -€25,353
down €25,353 (-32.3%), from €78,466 to €53,113
- Gross operating margin +€30,502
up €30,502 (+7.7%), from €395,462 to €425,964
- Other operating charges +€19,819
up €19,819 (+166%), from €11,912 to €31,731
- Depreciation +€14,664
up €14,664 (+9.9%), from €148,628 to €163,291
- Financial charges +€5,700
up €5,700 (+31.6%), from €18,041 to €23,741
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 | €1,887,944 | €1,996,625 | +€108,681 | +5.8% |
| Fixed assets | 21/28 | €1,485,729 | €1,495,601 | +€9,872 | +0.7% |
| Intangible fixed assets | 21 | €2,407 | €550 | -€1,857 | -77.2% |
| Tangible fixed assets | 22/27 | €1,464,280 | €1,476,009 | +€11,729 | +0.8% |
| Land and buildings | 22 | €1,358,200 | €1,227,252 | -€130,948 | -9.6% |
| Plant, machinery and equipment | 23 | €78,942 | €229,022 | +€150,081 | +190% |
| Furniture and vehicles | 24 | €27,138 | €19,735 | -€7,403 | -27.3% |
| Financial fixed assets | 28 | €19,042 | €19,042 | = | 0.0% |
| Current assets | 29/58 | €402,215 | €501,025 | +€98,810 | +24.6% |
| Stocks and contracts in progress | 3 | €272,758 | €213,367 | -€59,390 | -21.8% |
| Stocks | 30/36 | €272,758 | €213,367 | -€59,390 | -21.8% |
| Amounts receivable within one year | 40/41 | €85,101 | €123,083 | +€37,981 | +44.6% |
| Trade receivables | 40 | €24,627 | €81,823 | +€57,196 | +232% |
| Other amounts receivable | 41 | €60,475 | €41,260 | -€19,215 | -31.8% |
| Cash at bank and in hand | 54/58 | €28,353 | €149,293 | +€120,940 | +427% |
| Deferred charges and accrued income | 490/1 | €16,004 | €15,282 | -€722 | -4.5% |
| Total equity and liabilities | 10/49 | €1,887,944 | €1,996,625 | +€108,681 | +5.8% |
| Equity | 10/15 | €752,551 | €896,394 | +€143,843 | +19.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €733,394 | €877,236 | +€143,843 | +19.6% |
| Distributable reserves | 133 | €733,394 | €877,236 | +€143,843 | +19.6% |
| Profit (loss) carried forward | 14 | €607 | €607 | = | 0.0% |
| Amounts payable | 17/49 | €1,135,393 | €1,100,232 | -€35,161 | -3.1% |
| Amounts payable after more than one year | 17 | €847,233 | €785,607 | -€61,626 | -7.3% |
| Financial debts | 170/4 | €847,233 | €785,607 | -€61,626 | -7.3% |
| Amounts payable within one year | 42/48 | €287,254 | €313,782 | +€26,527 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €183,668 | €218,018 | +€34,350 | +18.7% |
| Trade debts | 44 | €78,466 | €53,113 | -€25,353 | -32.3% |
| Suppliers | 440/4 | €78,466 | €53,113 | -€25,353 | -32.3% |
| Taxes, remuneration and social security | 45 | €15,146 | €27,806 | +€12,661 | +83.6% |
| Taxes | 450/3 | €15,146 | €27,806 | +€12,661 | +83.6% |
| Other amounts payable | 47/48 | €9,975 | €14,845 | +€4,870 | +48.8% |
| Accrued charges and deferred income | 492/3 | €905 | €843 | -€63 | -6.9% |
| Non-recurring operating income | 76A | - | €2,796 | +€2,796 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,628 | €163,291 | +€14,664 | +9.9% |
| Other operating charges | 640/8 | €11,912 | €31,731 | +€19,819 | +166% |
| Non-recurring operating charges | 66A | €32,385 | - | -€32,385 | |
| Gross operating margin | 9900 | €395,462 | €425,964 | +€30,502 | +7.7% |
| Operating profit (loss) | 9901 | €202,537 | €230,942 | +€28,405 | +14.0% |
| Financial income | 75/76B | €1,401 | €980 | -€420 | -30.0% |
| Recurring financial income | 75 | €1,401 | €980 | -€420 | -30.0% |
| Financial charges | 65/66B | €18,041 | €23,741 | +€5,700 | +31.6% |
| Recurring financial charges | 65 | €18,041 | €23,741 | +€5,700 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €185,896 | €208,181 | +€22,284 | +12.0% |
| Income taxes | 67/77 | €61,015 | €64,338 | +€3,323 | +5.4% |
| Profit (loss) for the period | 9904 | €124,882 | €143,843 | +€18,961 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €124,882 | €143,843 | +€18,961 | +15.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.