AGRIKARA: 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.
AGRIKARA
Largest movements
- Tangible fixed assets -€39,186
down €39,186 (-19.1%), from €205,452 to €166,266
of which Plant, machinery and equipment: -€34,057
- Cash -€16,686
no longer reported in 2025 (was €16,686)
mainly Net result for the year (-€100,055) and Trade debts (-€23,899)
- Receivables within one year +€3,479
up €3,479 (+18.1%), from €19,234 to €22,713
of which Trade receivables: +€3,224
- Profit (loss) carried forward -€97,330
down €97,330 (-45.1%), from -€215,865 to -€313,195
- Debts after one year +€67,694
up €67,694 (+22.8%), from €297,055 to €364,749
of which Other amounts payable: +€79,695
- Trade debts -€23,899
down €23,899 (-62.6%), from €38,202 to €14,302
- Tax, wage and social debts +€5,046
up €5,046 (+61.4%), from €8,215 to €13,261
- Reserves -€2,726
down €2,726 (-9.7%), from €27,966 to €25,241
of which Tax-exempt reserves: -€2,726
- Gross operating margin -€14,767
down €14,767 (-52.7%), from -€28,015 to -€42,782
- Depreciation -€3,762
down €3,762 (-8.8%), from €42,948 to €39,186
- Financial charges +€3,552
up €3,552 (+23.2%), from €15,324 to €18,876
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 | €247,370 | €193,155 | -€54,215 | -21.9% |
| Fixed assets | 21/28 | €205,452 | €166,266 | -€39,186 | -19.1% |
| Tangible fixed assets | 22/27 | €205,452 | €166,266 | -€39,186 | -19.1% |
| Land and buildings | 22 | €35,918 | €30,789 | -€5,129 | -14.3% |
| Plant, machinery and equipment | 23 | €169,534 | €135,477 | -€34,057 | -20.1% |
| Current assets | 29/58 | €41,918 | €26,890 | -€15,029 | -35.9% |
| Stocks and contracts in progress | 3 | €5,125 | €3,453 | -€1,672 | -32.6% |
| Stocks | 30/36 | €5,125 | €3,453 | -€1,672 | -32.6% |
| Amounts receivable within one year | 40/41 | €19,234 | €22,713 | +€3,479 | +18.1% |
| Trade receivables | 40 | €19,234 | €22,458 | +€3,224 | +16.8% |
| Other amounts receivable | 41 | - | €255 | +€255 | |
| Cash at bank and in hand | 54/58 | €16,686 | - | -€16,686 | |
| Deferred charges and accrued income | 490/1 | €873 | €723 | -€150 | -17.2% |
| Total equity and liabilities | 10/49 | €247,370 | €193,155 | -€54,215 | -21.9% |
| Equity | 10/15 | -€119,335 | -€221,609 | -€102,274 | -85.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €27,966 | €25,241 | -€2,726 | -9.7% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,816 | €19,091 | -€2,726 | -12.5% |
| Profit (loss) carried forward | 14 | -€215,865 | -€313,195 | -€97,330 | -45.1% |
| Investment grants | 15 | €7,064 | €4,845 | -€2,219 | -31.4% |
| Provisions and deferred taxes | 16 | €11,234 | €9,830 | -€1,404 | -12.5% |
| Deferred taxes | 168 | €11,234 | €9,830 | -€1,404 | -12.5% |
| Amounts payable | 17/49 | €355,471 | €404,934 | +€49,463 | +13.9% |
| Amounts payable after more than one year | 17 | €297,055 | €364,749 | +€67,694 | +22.8% |
| Financial debts | 170/4 | €18,663 | €6,662 | -€12,001 | -64.3% |
| Other amounts payable | 178/9 | €278,392 | €358,087 | +€79,695 | +28.6% |
| Amounts payable within one year | 42/48 | €58,417 | €39,696 | -€18,721 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,132 | +€132 | +1.1% |
| Trade debts | 44 | €38,202 | €14,302 | -€23,899 | -62.6% |
| Suppliers | 440/4 | €38,202 | €14,302 | -€23,899 | -62.6% |
| Taxes, remuneration and social security | 45 | €8,215 | €13,261 | +€5,046 | +61.4% |
| Taxes | 450/3 | €8,215 | €13,261 | +€5,046 | +61.4% |
| Accrued charges and deferred income | 492/3 | - | €490 | +€490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,948 | €39,186 | -€3,762 | -8.8% |
| Other operating charges | 640/8 | €928 | €954 | +€26 | +2.8% |
| Gross operating margin | 9900 | -€28,015 | -€42,782 | -€14,767 | -52.7% |
| Operating profit (loss) | 9901 | -€71,892 | -€82,922 | -€11,031 | -15.3% |
| Financial income | 75/76B | €0 | €340 | +€340 | +1,699,300% |
| Recurring financial income | 75 | €0 | €340 | +€340 | +1,699,300% |
| Financial charges | 65/66B | €15,324 | €18,876 | +€3,552 | +23.2% |
| Recurring financial charges | 65 | €15,324 | €18,876 | +€3,552 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | -€87,216 | -€101,459 | -€14,243 | -16.3% |
| Transfer from deferred taxes | 780 | €1,407 | €1,404 | -€4 | -0.3% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +500% |
| Profit (loss) for the period | 9904 | -€85,808 | -€100,055 | -€14,247 | -16.6% |
| Transfer from tax-exempt reserves | 789 | €2,733 | €2,726 | -€7 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€83,075 | -€97,330 | -€14,254 | -17.2% |
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 26 October 2026 via checked.be.