AGRIFLOR: 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.
AGRIFLOR
Largest movements
- Receivables within one year -€338,295
down €338,295 (-81.3%), from €416,150 to €77,855
of which Other amounts receivable: -€400,000
- Current investments +€250,000
new in 2025: €250,000
- Cash -€166,497
down €166,497 (-95.5%), from €174,420 to €7,923
mainly Current investments (-€250,000) and Contributions, distributions and other (-€179,300)
- Deferred charges and accrued income +€53,551
up €53,551 (+65.1%), from €82,202 to €135,753
- Reserves -€86,600
down €86,600 (-35.1%), from €246,911 to €160,311
of which Distributable reserves: -€86,600
- Tax, wage and social debts -€53,974
down €53,974 (-92.7%), from €58,251 to €4,277
- Other debts -€40,700
down €40,700 (-18.5%), from €220,000 to €179,300
- Trade debts -€15,856
down €15,856 (-13.5%), from €117,057 to €101,201
- Gross operating margin -€260,860
down €260,860 (-74.9%), from €348,314 to €87,454
- Taxes -€46,451
down €46,451 (-96.4%), from €48,168 to €1,717
- Financial income -€6,105
down €6,105 (-42.3%), from €14,429 to €8,324
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 | €718,184 | €519,455 | -€198,729 | -27.7% |
| Current assets | 29/58 | €718,184 | €519,455 | -€198,729 | -27.7% |
| Amounts receivable after more than one year | 29 | €45,412 | €47,924 | +€2,512 | +5.5% |
| Other amounts receivable | 291 | €45,412 | €47,924 | +€2,512 | +5.5% |
| Amounts receivable within one year | 40/41 | €416,150 | €77,855 | -€338,295 | -81.3% |
| Trade receivables | 40 | €16,150 | €77,855 | +€61,705 | +382.1% |
| Other amounts receivable | 41 | €400,000 | - | -€400,000 | |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €174,420 | €7,923 | -€166,497 | -95.5% |
| Deferred charges and accrued income | 490/1 | €82,202 | €135,753 | +€53,551 | +65.1% |
| Total equity and liabilities | 10/49 | €718,184 | €519,455 | -€198,729 | -27.7% |
| Equity | 10/15 | €310,916 | €224,337 | -€86,579 | -27.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €246,911 | €160,311 | -€86,600 | -35.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €240,711 | €154,111 | -€86,600 | -36.0% |
| Profit (loss) carried forward | 14 | €2,005 | €2,026 | +€21 | +1.0% |
| Amounts payable | 17/49 | €407,268 | €295,118 | -€112,150 | -27.5% |
| Amounts payable within one year | 42/48 | €395,308 | €284,779 | -€110,529 | -28.0% |
| Trade debts | 44 | €117,057 | €101,201 | -€15,856 | -13.5% |
| Suppliers | 440/4 | €117,057 | €101,201 | -€15,856 | -13.5% |
| Taxes, remuneration and social security | 45 | €58,251 | €4,277 | -€53,974 | -92.7% |
| Taxes | 450/3 | €58,251 | €4,277 | -€53,974 | -92.7% |
| Other amounts payable | 47/48 | €220,000 | €179,300 | -€40,700 | -18.5% |
| Accrued charges and deferred income | 492/3 | €11,960 | €10,339 | -€1,621 | -13.6% |
| Other operating charges | 640/8 | €387 | €1,291 | +€903 | +233.2% |
| Gross operating margin | 9900 | €348,314 | €87,454 | -€260,860 | -74.9% |
| Operating profit (loss) | 9901 | €347,926 | €86,163 | -€261,763 | -75.2% |
| Financial income | 75/76B | €14,429 | €8,324 | -€6,105 | -42.3% |
| Recurring financial income | 75 | €14,429 | €8,324 | -€6,105 | -42.3% |
| Financial charges | 65/66B | €40 | €49 | +€9 | +22.8% |
| Recurring financial charges | 65 | €40 | €49 | +€9 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €362,315 | €94,438 | -€267,878 | -73.9% |
| Income taxes | 67/77 | €48,168 | €1,717 | -€46,451 | -96.4% |
| Profit (loss) for the period | 9904 | €314,147 | €92,721 | -€221,426 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €314,147 | €92,721 | -€221,426 | -70.5% |
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 29 September 2026 via checked.be.