AGRIFLO: 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.
AGRIFLO
Largest movements
- Tangible fixed assets +€53,895
up €53,895 (+30.6%), from €176,223 to €230,118
of which Furniture and vehicles: +€44,874
- Receivables within one year -€29,967
down €29,967 (-15.9%), from €188,647 to €158,680
of which Trade receivables: -€38,716
- Cash +€12,053
up €12,053 (+85.7%), from €14,069 to €26,122
mainly Depreciation (+€68,384) and Net result for the year (+€37,601)
- Reserves +€19,860
up €19,860 (+993.0%), from €2,000 to €21,860
of which Tax-exempt reserves: +€19,860
- Profit (loss) carried forward +€17,741
up €17,741 (+21.9%), from €81,180 to €98,921
- Other debts -€16,806
down €16,806 (-22.7%), from €73,904 to €57,098
- Current portion of long-term debt +€11,000
up €11,000 (+24.4%), from €45,000 to €56,000
- Provisions +€6,620
new in 2025: €6,620
- Gross operating margin +€55,433
up €55,433 (+87.9%), from €63,075 to €118,508
- Turnover +€23,931
up €23,931 (+22.5%), from €106,280 to €130,211
- Depreciation +€10,474
up €10,474 (+18.1%), from €57,910 to €68,384
- Purchases and services -€5,002
down €5,002 (-7.6%), from €66,205 to €61,203
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 | €378,939 | €414,920 | +€35,981 | +9.5% |
| Fixed assets | 21/28 | €176,223 | €230,118 | +€53,895 | +30.6% |
| Tangible fixed assets | 22/27 | €176,223 | €230,118 | +€53,895 | +30.6% |
| Plant, machinery and equipment | 23 | €48,413 | €57,434 | +€9,021 | +18.6% |
| Furniture and vehicles | 24 | €127,810 | €172,684 | +€44,874 | +35.1% |
| Current assets | 29/58 | €202,716 | €184,802 | -€17,914 | -8.8% |
| Amounts receivable within one year | 40/41 | €188,647 | €158,680 | -€29,967 | -15.9% |
| Trade receivables | 40 | €188,647 | €149,931 | -€38,716 | -20.5% |
| Other amounts receivable | 41 | - | €8,749 | +€8,749 | |
| Cash at bank and in hand | 54/58 | €14,069 | €26,122 | +€12,053 | +85.7% |
| Total equity and liabilities | 10/49 | €378,939 | €414,920 | +€35,981 | +9.5% |
| Equity | 10/15 | €93,180 | €130,781 | +€37,601 | +40.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | - | -€10,000 | |
| Other | 1109/19 | €10,000 | - | -€10,000 | |
| Reserves | 13 | €2,000 | €21,860 | +€19,860 | +993.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €19,860 | +€19,860 | |
| Profit (loss) carried forward | 14 | €81,180 | €98,921 | +€17,741 | +21.9% |
| Provisions and deferred taxes | 16 | - | €6,620 | +€6,620 | |
| Deferred taxes | 168 | - | €6,620 | +€6,620 | |
| Amounts payable | 17/49 | €285,759 | €277,519 | -€8,240 | -2.9% |
| Amounts payable after more than one year | 17 | €139,285 | €138,286 | -€999 | -0.7% |
| Financial debts | 170/4 | €139,285 | €138,286 | -€999 | -0.7% |
| Amounts payable within one year | 42/48 | €146,474 | €139,233 | -€7,241 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €45,000 | €56,000 | +€11,000 | +24.4% |
| Trade debts | 44 | €26,302 | €26,135 | -€167 | -0.6% |
| Suppliers | 440/4 | €26,302 | €26,135 | -€167 | -0.6% |
| Taxes, remuneration and social security | 45 | €1,268 | - | -€1,268 | |
| Taxes | 450/3 | €1,268 | - | -€1,268 | |
| Other amounts payable | 47/48 | €73,904 | €57,098 | -€16,806 | -22.7% |
| Turnover | 70 | €106,280 | €130,211 | +€23,931 | +22.5% |
| Non-recurring operating income | 76A | €23,000 | €49,500 | +€26,500 | +115.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €66,205 | €61,203 | -€5,002 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,910 | €68,384 | +€10,474 | +18.1% |
| Other operating charges | 640/8 | €64 | €487 | +€423 | +660.9% |
| Gross operating margin | 9900 | €63,075 | €118,508 | +€55,433 | +87.9% |
| Operating profit (loss) | 9901 | €5,101 | €49,637 | +€44,536 | +873.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €4,456 | €5,418 | +€962 | +21.6% |
| Recurring financial charges | 65 | €4,456 | €5,418 | +€962 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €645 | €44,221 | +€43,576 | +6756.0% |
| Transfer from deferred taxes | 780 | - | €530 | +€530 | |
| Transfer to deferred taxes | 680 | - | €7,150 | +€7,150 | |
| Income taxes | 67/77 | €22 | - | -€22 | |
| Profit (loss) for the period | 9904 | €623 | €37,601 | +€36,978 | +5935.5% |
| Transfer from tax-exempt reserves | 789 | - | €1,590 | +€1,590 | |
| Transfer to tax-exempt reserves | 689 | - | €21,450 | +€21,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €623 | €17,741 | +€17,118 | +2747.7% |
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 11 October 2026 via checked.be.