Agrilam: 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.
Agrilam
Largest movements
- Cash +€29,896
up €29,896 (+417%), from €7,176 to €37,072
mainly Other debts (+€34,961) and Depreciation (+€11,294)
- Tangible fixed assets -€8,794
down €8,794 (-5.1%), from €171,440 to €162,645
of which Land and buildings: -€10,500
- Deferred charges and accrued income +€6,219
up €6,219 (+1,951%), from €319 to €6,538
- Current investments +€5,000
up €5,000 (+6.7%), from €75,000 to €80,000
- Other debts +€34,961
up €34,961 (+1,342%), from €2,605 to €37,566
- Gross operating margin -€11,794
down €11,794 (-56.1%), from €21,021 to €9,227
- Depreciation -€1,978
down €1,978 (-14.9%), from €13,272 to €11,294
- Financial income -€732
down €732 (-37.5%), from €1,951 to €1,218
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,031 | €287,172 | +€32,140 | +12.6% |
| Formation expenses | 20 | €459 | €0 | -€459 | -100% |
| Fixed assets | 21/28 | €171,440 | €162,645 | -€8,794 | -5.1% |
| Tangible fixed assets | 22/27 | €171,440 | €162,645 | -€8,794 | -5.1% |
| Land and buildings | 22 | €165,181 | €154,681 | -€10,500 | -6.4% |
| Furniture and vehicles | 24 | €6,259 | €7,965 | +€1,706 | +27.3% |
| Current assets | 29/58 | €83,133 | €124,526 | +€41,394 | +49.8% |
| Amounts receivable within one year | 40/41 | €638 | €916 | +€278 | +43.5% |
| Trade receivables | 40 | - | €551 | +€551 | |
| Other amounts receivable | 41 | €638 | €365 | -€273 | -42.7% |
| Current investments | 50/53 | €75,000 | €80,000 | +€5,000 | +6.7% |
| Cash at bank and in hand | 54/58 | €7,176 | €37,072 | +€29,896 | +417% |
| Deferred charges and accrued income | 490/1 | €319 | €6,538 | +€6,219 | +1,951% |
| Total equity and liabilities | 10/49 | €255,031 | €287,172 | +€32,140 | +12.6% |
| Equity | 10/15 | €249,898 | €247,655 | -€2,243 | -0.9% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102 | -€2,345 | -€2,243 | -2,188% |
| Amounts payable | 17/49 | €5,134 | €39,517 | +€34,383 | +670% |
| Amounts payable within one year | 42/48 | €5,114 | €39,517 | +€34,403 | +673% |
| Trade debts | 44 | €2,509 | €1,886 | -€623 | -24.8% |
| Suppliers | 440/4 | €2,509 | €1,886 | -€623 | -24.8% |
| Taxes, remuneration and social security | 45 | - | €65 | +€65 | |
| Taxes | 450/3 | - | €65 | +€65 | |
| Other amounts payable | 47/48 | €2,605 | €37,566 | +€34,961 | +1,342% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,272 | €11,294 | -€1,978 | -14.9% |
| Other operating charges | 640/8 | €1,109 | €1,142 | +€33 | +3.0% |
| Gross operating margin | 9900 | €21,021 | €9,227 | -€11,794 | -56.1% |
| Operating profit (loss) | 9901 | €6,640 | -€3,209 | -€9,849 | |
| Financial income | 75/76B | €1,951 | €1,218 | -€732 | -37.5% |
| Recurring financial income | 75 | €1,951 | €1,218 | -€732 | -37.5% |
| Financial charges | 65/66B | €371 | €238 | -€133 | -35.9% |
| Recurring financial charges | 65 | €371 | €238 | -€133 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €8,219 | -€2,229 | -€10,448 | |
| Income taxes | 67/77 | -€1 | €14 | +€15 | |
| Profit (loss) for the period | 9904 | €8,220 | -€2,243 | -€10,463 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,220 | -€2,243 | -€10,463 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.