AGRIFINAL: 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.
AGRIFINAL
Largest movements
- Receivables after one year -€451,021
down €451,021 (-13.2%), from €3.4m to €3.0m
- Cash +€314,309
up €314,309 (+111%), from €282,101 to €596,410
mainly Receivables after one year (+€451,021) and Receivables within one year (+€19,569)
No liability line moved by more than 1% of the balance sheet total.
- Financial charges +€32,876
up €32,876 (+627%), from €5,242 to €38,118
- Gross operating margin -€20,314
down €20,314 (-19.2%), from -€105,912 to -€126,226
- Financial income -€2,185
down €2,185 (-100.0%), from €2,186 to €1
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 | €20,710,667 | €20,555,422 | -€155,246 | -0.7% |
| Fixed assets | 21/28 | €16,976,554 | €16,976,554 | = | 0.0% |
| Tangible fixed assets | 22/27 | €172,535 | €172,535 | = | 0.0% |
| Leasing and similar rights | 25 | €172,535 | €172,535 | = | 0.0% |
| Financial fixed assets | 28 | €16,804,018 | €16,804,018 | = | 0.0% |
| Current assets | 29/58 | €3,734,114 | €3,578,868 | -€155,246 | -4.2% |
| Amounts receivable after more than one year | 29 | €3,419,095 | €2,968,074 | -€451,021 | -13.2% |
| Other amounts receivable | 291 | €3,419,095 | €2,968,074 | -€451,021 | -13.2% |
| Amounts receivable within one year | 40/41 | €32,918 | €13,349 | -€19,569 | -59.4% |
| Trade receivables | 40 | €24,072 | €10,000 | -€14,072 | -58.5% |
| Other amounts receivable | 41 | €8,847 | €3,349 | -€5,497 | -62.1% |
| Cash at bank and in hand | 54/58 | €282,101 | €596,410 | +€314,309 | +111% |
| Deferred charges and accrued income | 490/1 | - | €1,036 | +€1,036 | |
| Total equity and liabilities | 10/49 | €20,710,667 | €20,555,422 | -€155,246 | -0.7% |
| Equity | 10/15 | €20,691,977 | €20,526,516 | -€165,461 | -0.8% |
| Contributions | 10/11 | €6,486,736 | €6,486,736 | = | 0.0% |
| Capital | 10 | €6,486,736 | €6,486,736 | = | 0.0% |
| Issued capital | 100 | €6,486,736 | €6,486,736 | = | 0.0% |
| Revaluation surpluses | 12 | €7,129,650 | €7,129,650 | = | 0.0% |
| Reserves | 13 | €7,710,229 | €7,710,229 | = | 0.0% |
| Non-distributable reserves | 130/1 | €613,249 | €613,249 | = | 0.0% |
| Legal reserve | 130 | €613,249 | €613,249 | = | 0.0% |
| Distributable reserves | 133 | €7,096,981 | €7,096,981 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€634,638 | -€800,100 | -€165,461 | -26.1% |
| Amounts payable | 17/49 | €18,690 | €28,906 | +€10,216 | +54.7% |
| Amounts payable within one year | 42/48 | €18,690 | €28,050 | +€9,360 | +50.1% |
| Financial debts | 43 | €33 | - | -€33 | |
| Credit institutions | 430/8 | €33 | - | -€33 | |
| Trade debts | 44 | €8,712 | €28,050 | +€19,338 | +222% |
| Suppliers | 440/4 | €8,712 | €28,050 | +€19,338 | +222% |
| Other amounts payable | 47/48 | €9,945 | - | -€9,945 | |
| Accrued charges and deferred income | 492/3 | - | €856 | +€856 | |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | -€105,912 | -€126,226 | -€20,314 | -19.2% |
| Operating profit (loss) | 9901 | -€106,998 | -€127,344 | -€20,346 | -19.0% |
| Financial income | 75/76B | €2,186 | €1 | -€2,185 | -100.0% |
| Recurring financial income | 75 | €2,186 | €1 | -€2,185 | -100.0% |
| Financial charges | 65/66B | €5,242 | €38,118 | +€32,876 | +627% |
| Recurring financial charges | 65 | €5,242 | €38,118 | +€32,876 | +627% |
| Profit (loss) for the period before taxes | 9903 | -€110,053 | -€165,461 | -€55,408 | -50.3% |
| Profit (loss) for the period | 9904 | -€110,053 | -€165,461 | -€55,408 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€110,053 | -€165,461 | -€55,408 | -50.3% |
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 24 October 2026 via checked.be.