AGRIHASTIR: 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.
AGRIHASTIR
Largest movements
- Tangible fixed assets -€19,731
down €19,731 (-24.3%), from €81,160 to €61,429
- Receivables within one year +€8,107
up €8,107 (+65.3%), from €12,406 to €20,513
of which Trade receivables: +€8,558
- Stocks and contracts -€4,901
down €4,901 (-81.6%), from €6,006 to €1,105
- Cash -€2,871
down €2,871 (-6.0%), from €47,875 to €45,003
mainly Receivables within one year (-€8,107) and Other debts (-€7,200)
- Deferred charges and accrued income +€2,848
new in 2025: €2,848
- Other debts -€7,200
down €7,200 (-99.9%), from €7,208 to €8
- Trade debts -€6,738
down €6,738 (-83.4%), from €8,074 to €1,337
- Profit (loss) carried forward -€3,868
down €3,868 (-33.0%), from €11,712 to €7,844
- Gross operating margin -€4,797
down €4,797 (-21.4%), from €22,382 to €17,585
- Other operating charges -€1,409
down €1,409 (-78.4%), from €1,796 to €387
- Financial charges -€309
down €309 (-18.8%), from €1,644 to €1,335
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 | €147,446 | €130,898 | -€16,548 | -11.2% |
| Fixed assets | 21/28 | €81,160 | €61,429 | -€19,731 | -24.3% |
| Tangible fixed assets | 22/27 | €81,160 | €61,429 | -€19,731 | -24.3% |
| Plant, machinery and equipment | 23 | €81,160 | €61,429 | -€19,731 | -24.3% |
| Current assets | 29/58 | €66,286 | €69,469 | +€3,182 | +4.8% |
| Stocks and contracts in progress | 3 | €6,006 | €1,105 | -€4,901 | -81.6% |
| Stocks | 30/36 | €6,006 | €1,105 | -€4,901 | -81.6% |
| Amounts receivable within one year | 40/41 | €12,406 | €20,513 | +€8,107 | +65.3% |
| Trade receivables | 40 | €10,853 | €19,412 | +€8,558 | +78.9% |
| Other amounts receivable | 41 | €1,553 | €1,101 | -€451 | -29.1% |
| Cash at bank and in hand | 54/58 | €47,875 | €45,003 | -€2,871 | -6.0% |
| Deferred charges and accrued income | 490/1 | - | €2,848 | +€2,848 | |
| Total equity and liabilities | 10/49 | €147,446 | €130,898 | -€16,548 | -11.2% |
| Equity | 10/15 | €82,163 | €78,296 | -€3,868 | -4.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €51,859 | €51,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,712 | €7,844 | -€3,868 | -33.0% |
| Amounts payable | 17/49 | €65,283 | €52,602 | -€12,681 | -19.4% |
| Amounts payable after more than one year | 17 | €37,500 | €37,500 | = | 0.0% |
| Financial debts | 170/4 | €37,500 | €37,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,783 | €15,102 | -€12,681 | -45.6% |
| Current portion of amounts payable after more than one year | 42 | €12,500 | €13,757 | +€1,257 | +10.1% |
| Trade debts | 44 | €8,074 | €1,337 | -€6,738 | -83.4% |
| Suppliers | 440/4 | €8,074 | €1,337 | -€6,738 | -83.4% |
| Other amounts payable | 47/48 | €7,208 | €8 | -€7,200 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,731 | €19,731 | = | 0.0% |
| Other operating charges | 640/8 | €1,796 | €387 | -€1,409 | -78.4% |
| Gross operating margin | 9900 | €22,382 | €17,585 | -€4,797 | -21.4% |
| Operating profit (loss) | 9901 | €855 | -€2,533 | -€3,388 | |
| Financial charges | 65/66B | €1,644 | €1,335 | -€309 | -18.8% |
| Recurring financial charges | 65 | €1,644 | €1,335 | -€309 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€788 | -€3,868 | -€3,079 | -391% |
| Profit (loss) for the period | 9904 | -€788 | -€3,868 | -€3,079 | -391% |
| Profit (loss) for the period to be appropriated | 9905 | -€788 | -€3,868 | -€3,079 | -391% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.