AGRIGNIA: 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.
AGRIGNIA
Largest movements
- Receivables within one year +€96,241
up €96,241 (+83.2%), from €115,685 to €211,926
of which Other amounts receivable: +€79,396
- Tangible fixed assets +€35,391
up €35,391 (+25.7%), from €137,453 to €172,844
of which Plant, machinery and equipment: +€37,132
- Cash -€16,783
down €16,783 (-62.7%), from €26,755 to €9,972
mainly Receivables within one year (-€96,241) and Investment in fixed assets (net) (-€64,096)
- Stocks and contracts -€8,057
down €8,057 (-27.6%), from €29,205 to €21,148
- Profit (loss) carried forward +€37,952
up €37,952 (+3,795,166%), from €1 to €37,953
- Trade debts +€26,197
up €26,197 (+661%), from €3,962 to €30,159
- Tax, wage and social debts +€17,729
up €17,729 (+441%), from €4,022 to €21,751
of which Taxes: +€16,529
- Debts after one year +€17,333
new in 2024: €17,333
- Current portion of long-term debt +€8,667
new in 2024: €8,667
- Gross operating margin +€60,517
up €60,517 (+101%), from €60,096 to €120,613
- Taxes +€17,730
up €17,730 (+628%), from €2,822 to €20,552
- Financial charges +€3,569
up €3,569 (+5,665%), from €63 to €3,632
- Financial income -€3,436
down €3,436 (-75.6%), from €4,548 to €1,112
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,148 | €415,939 | +€106,791 | +34.5% |
| Fixed assets | 21/28 | €137,503 | €172,894 | +€35,391 | +25.7% |
| Tangible fixed assets | 22/27 | €137,453 | €172,844 | +€35,391 | +25.7% |
| Land and buildings | 22 | €110,740 | €108,539 | -€2,201 | -2.0% |
| Plant, machinery and equipment | 23 | €18,864 | €55,996 | +€37,132 | +197% |
| Furniture and vehicles | 24 | €7,849 | €8,309 | +€460 | +5.9% |
| Financial fixed assets | 28 | €50 | €50 | -€0 | -0.8% |
| Current assets | 29/58 | €171,645 | €243,046 | +€71,401 | +41.6% |
| Stocks and contracts in progress | 3 | €29,205 | €21,148 | -€8,057 | -27.6% |
| Stocks | 30/36 | €29,205 | €21,148 | -€8,057 | -27.6% |
| Amounts receivable within one year | 40/41 | €115,685 | €211,926 | +€96,241 | +83.2% |
| Trade receivables | 40 | €37,249 | €54,094 | +€16,845 | +45.2% |
| Other amounts receivable | 41 | €78,436 | €157,832 | +€79,396 | +101% |
| Cash at bank and in hand | 54/58 | €26,755 | €9,972 | -€16,783 | -62.7% |
| Total equity and liabilities | 10/49 | €309,148 | €415,939 | +€106,791 | +34.5% |
| Equity | 10/15 | €301,164 | €338,029 | +€36,865 | +12.2% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €273,509 | €273,509 | +€0 | 0.0% |
| Tax-exempt reserves | 132 | €13,216 | €13,216 | -€0 | 0.0% |
| Distributable reserves | 133 | €260,293 | €260,294 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | €1 | €37,953 | +€37,952 | +3,795,166% |
| Investment grants | 15 | €2,854 | €1,767 | -€1,087 | -38.1% |
| Amounts payable | 17/49 | €7,984 | €77,910 | +€69,926 | +876% |
| Amounts payable after more than one year | 17 | - | €17,333 | +€17,333 | |
| Financial debts | 170/4 | - | €17,333 | +€17,333 | |
| Amounts payable within one year | 42/48 | €7,984 | €60,577 | +€52,593 | +659% |
| Current portion of amounts payable after more than one year | 42 | - | €8,667 | +€8,667 | |
| Trade debts | 44 | €3,962 | €30,159 | +€26,197 | +661% |
| Suppliers | 440/4 | €3,962 | €30,159 | +€26,197 | +661% |
| Taxes, remuneration and social security | 45 | €4,022 | €21,751 | +€17,729 | +441% |
| Taxes | 450/3 | €4,022 | €20,551 | +€16,529 | +411% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,499 | €28,705 | -€794 | -2.7% |
| Other operating charges | 640/8 | €9,949 | €10,048 | +€99 | +1.0% |
| Non-recurring operating charges | 66A | - | €20,837 | +€20,837 | |
| Gross operating margin | 9900 | €60,096 | €120,613 | +€60,517 | +101% |
| Operating profit (loss) | 9901 | €20,648 | €61,023 | +€40,375 | +196% |
| Financial income | 75/76B | €4,548 | €1,112 | -€3,436 | -75.6% |
| Recurring financial income | 75 | €4,548 | €1,112 | -€3,436 | -75.6% |
| Financial charges | 65/66B | €63 | €3,632 | +€3,569 | +5,665% |
| Recurring financial charges | 65 | €63 | €3,632 | +€3,569 | +5,665% |
| Profit (loss) for the period before taxes | 9903 | €25,133 | €58,504 | +€33,371 | +133% |
| Income taxes | 67/77 | €2,822 | €20,552 | +€17,730 | +628% |
| Profit (loss) for the period | 9904 | €22,311 | €37,952 | +€15,641 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,311 | €37,952 | +€15,641 | +70.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.