AGRIFRAM D&D: what changed
AGRIFRAM D&D
Largest movements
- Stocks and contracts +€62,150
up €62,150 (+41,433%), from €150 to €62,300
- Receivables within one year -€14,569
down €14,569 (-12.9%), from €113,093 to €98,524
of which Trade receivables: -€9,506
- Cash +€3,681
up €3,681 (+1,122%), from €328 to €4,009
mainly Other debts (+€27,914) and Net result for the year (+€18,673)
- Other debts +€27,914
up €27,914 (+1,207%), from €2,313 to €30,227
- Reserves +€18,000
up €18,000 (+140%), from €12,832 to €30,832
- Debts after one year -€9,985
down €9,985 (-9.6%), from €104,257 to €94,273
- Tax, wage and social debts +€8,856
up €8,856 (+205%), from €4,311 to €13,166
- Trade debts +€8,771
up €8,771 (+33.1%), from €26,533 to €35,304
- Turnover +€74,451
up €74,451 (+211%), from €35,229 to €109,680
- Purchases and services +€53,684
up €53,684 (+337%), from €15,952 to €69,636
- Gross operating margin +€20,767
up €20,767 (+108%), from €19,277 to €40,044
- Taxes +€8,160
up €8,160 (+6,965%), from €117 to €8,277
- Depreciation +€1,656
up €1,656 (+19.8%), from €8,347 to €10,003
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261,748 | €316,212 | +€54,464 | +20.8% |
| Fixed assets | 21/28 | €148,177 | €150,594 | +€2,417 | +1.6% |
| Tangible fixed assets | 22/27 | €148,177 | €150,594 | +€2,417 | +1.6% |
| Land and buildings | 22 | €113,303 | €124,067 | +€10,764 | +9.5% |
| Plant, machinery and equipment | 23 | €34,874 | €26,527 | -€8,347 | -23.9% |
| Current assets | 29/58 | €113,571 | €165,618 | +€52,047 | +45.8% |
| Stocks and contracts in progress | 3 | €150 | €62,300 | +€62,150 | +41,433% |
| Stocks | 30/36 | €150 | €62,300 | +€62,150 | +41,433% |
| Amounts receivable within one year | 40/41 | €113,093 | €98,524 | -€14,569 | -12.9% |
| Trade receivables | 40 | €107,686 | €98,180 | -€9,506 | -8.8% |
| Other amounts receivable | 41 | €5,406 | €344 | -€5,063 | -93.6% |
| Cash at bank and in hand | 54/58 | €328 | €4,009 | +€3,681 | +1,122% |
| Deferred charges and accrued income | 490/1 | - | €785 | +€785 | |
| Total equity and liabilities | 10/49 | €261,748 | €316,212 | +€54,464 | +20.8% |
| Equity | 10/15 | €114,584 | €133,257 | +€18,673 | +16.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €12,832 | €30,832 | +€18,000 | +140% |
| Distributable reserves | 133 | €12,832 | €30,832 | +€18,000 | +140% |
| Profit (loss) carried forward | 14 | €71,752 | €72,425 | +€673 | +0.9% |
| Amounts payable | 17/49 | €147,164 | €182,955 | +€35,791 | +24.3% |
| Amounts payable after more than one year | 17 | €104,257 | €94,273 | -€9,985 | -9.6% |
| Financial debts | 170/4 | €104,257 | €94,273 | -€9,985 | -9.6% |
| Amounts payable within one year | 42/48 | €42,906 | €88,682 | +€45,776 | +107% |
| Current portion of amounts payable after more than one year | 42 | €9,750 | €9,985 | +€235 | +2.4% |
| Trade debts | 44 | €26,533 | €35,304 | +€8,771 | +33.1% |
| Suppliers | 440/4 | €26,533 | €35,304 | +€8,771 | +33.1% |
| Taxes, remuneration and social security | 45 | €4,311 | €13,166 | +€8,856 | +205% |
| Taxes | 450/3 | €4,311 | €13,166 | +€8,856 | +205% |
| Other amounts payable | 47/48 | €2,313 | €30,227 | +€27,914 | +1,207% |
| Turnover | 70 | €35,229 | €109,680 | +€74,451 | +211% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,952 | €69,636 | +€53,684 | +337% |
| Remuneration, social security and pensions | 62 | - | €341 | +€341 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,347 | €10,003 | +€1,656 | +19.8% |
| Other operating charges | 640/8 | €1,332 | €852 | -€479 | -36.0% |
| Gross operating margin | 9900 | €19,277 | €40,044 | +€20,767 | +108% |
| Operating profit (loss) | 9901 | €9,598 | €28,847 | +€19,249 | +201% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €2,947 | €1,913 | -€1,034 | -35.1% |
| Recurring financial charges | 65 | €2,267 | €1,913 | -€354 | -15.6% |
| Non-recurring financial charges | 66B | €680 | - | -€680 | |
| Profit (loss) for the period before taxes | 9903 | €6,651 | €26,950 | +€20,299 | +305% |
| Income taxes | 67/77 | €117 | €8,277 | +€8,160 | +6,965% |
| Profit (loss) for the period | 9904 | €6,534 | €18,673 | +€12,139 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €6,534 | €18,673 | +€12,139 | +186% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.