AGRILAND: 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.
What changed
AGRILAND
NACE 01.290, Crop and animal production, hunting and related service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€92,427
2024 · -€69,125+€161,552
Equity
€2.5m
2024 · €2.5m-€7,573
Cash
€972,872
2024 · €402,040+€570,832
Balance sheet total
€3.1m
2024 · €3.0m+€91,047
Largest movements
Assets
- Cash +€570,832
up €570,832 (+142%), from €402,040 to €972,872
mainly Deferred charges and accrued income (+€253,205) and Current investments (+€159,000)
- Deferred charges and accrued income -€253,205
down €253,205 (-68.7%), from €368,653 to €115,448
- Current investments -€159,000
down €159,000 (-21.7%), from €734,000 to €575,000
- Intangible fixed assets -€52,160
down €52,160 (-42.7%), from €122,226 to €70,067
Equity and liabilities
- Trade debts +€86,710
up €86,710 (+29.9%), from €289,658 to €376,369
Income statement
- Gross operating margin +€167,254
up €167,254 (+50.4%), from €331,797 to €499,051
- Staff costs -€11,495
down €11,495 (-3.7%), from €314,505 to €303,010
- Taxes +€11,007
up €11,007 (+574%), from €1,917 to €12,924
- Financial income -€7,721
down €7,721 (-79.4%), from €9,723 to €2,002
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.
Result 2024
-€69,125
Gross operating margin
+€167,254
Staff costs
+€11,495
Depreciation
-€1,967
Other operating charges
+€3,400
Financial income
-€7,721
Financial charges
+€97
Taxes
-€11,007
Result 2025
€92,427
raises the resultlowers the result
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.
From operations
+€520,495
Investment
+€150,337
Financing
-€100,000
Cash 2024
€402,040
From operations (derived)
+€520,495
Net result for the year
+€92,427
Depreciation
+€84,875
Receivables within one year
-€8,632
Deferred charges and accrued income
+€253,205
Trade debts
+€86,710
Tax, wage and social debts
+€11,670
Accrued charges and deferred income
+€240
Investment (derived)
+€150,337
Investment in fixed assets (net)
-€8,663
Current investments
+€159,000
Financing
-€100,000
Contributions, distributions and other
-€100,000
Cash 2025
€972,872
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,009,353 | €3,100,400 | +€91,047 | +3.0% |
| Fixed assets | 21/28 | €523,923 | €447,711 | -€76,212 | -14.5% |
| Intangible fixed assets | 21 | €122,226 | €70,067 | -€52,160 | -42.7% |
| Tangible fixed assets | 22/27 | €73,601 | €49,440 | -€24,161 | -32.8% |
| Land and buildings | 22 | €244 | €154 | -€90 | -36.9% |
| Plant, machinery and equipment | 23 | €5,617 | €4,130 | -€1,487 | -26.5% |
| Furniture and vehicles | 24 | €63,500 | €43,587 | -€19,913 | -31.4% |
| Other tangible fixed assets | 26 | €4,241 | €1,570 | -€2,671 | -63.0% |
| Financial fixed assets | 28 | €328,095 | €328,204 | +€109 | 0.0% |
| Current assets | 29/58 | €2,485,430 | €2,652,689 | +€167,259 | +6.7% |
| Amounts receivable within one year | 40/41 | €980,737 | €989,369 | +€8,632 | +0.9% |
| Trade receivables | 40 | €345,023 | €449,942 | +€104,919 | +30.4% |
| Other amounts receivable | 41 | €635,714 | €539,427 | -€96,287 | -15.1% |
| Current investments | 50/53 | €734,000 | €575,000 | -€159,000 | -21.7% |
| Cash at bank and in hand | 54/58 | €402,040 | €972,872 | +€570,832 | +142% |
| Deferred charges and accrued income | 490/1 | €368,653 | €115,448 | -€253,205 | -68.7% |
| Total equity and liabilities | 10/49 | €3,009,353 | €3,100,400 | +€91,047 | +3.0% |
| Equity | 10/15 | €2,484,813 | €2,477,240 | -€7,573 | -0.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €828,594 | €828,594 | = | 0.0% |
| Non-distributable reserves | 130/1 | €556,197 | €556,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Own shares acquired | 1312 | €550,000 | €550,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €81,631 | €81,631 | = | 0.0% |
| Distributable reserves | 133 | €190,766 | €190,766 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,594,246 | €1,586,673 | -€7,573 | -0.5% |
| Amounts payable | 17/49 | €524,540 | €623,160 | +€98,620 | +18.8% |
| Amounts payable within one year | 42/48 | €444,930 | €543,310 | +€98,380 | +22.1% |
| Trade debts | 44 | €289,658 | €376,369 | +€86,710 | +29.9% |
| Suppliers | 440/4 | €289,658 | €376,369 | +€86,710 | +29.9% |
| Taxes, remuneration and social security | 45 | €31,842 | €43,512 | +€11,670 | +36.6% |
| Taxes | 450/3 | €7,638 | €15,484 | +€7,845 | +103% |
| Remuneration and social security | 454/9 | €24,204 | €28,028 | +€3,824 | +15.8% |
| Other amounts payable | 47/48 | €123,430 | €123,430 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €79,610 | €79,850 | +€240 | +0.3% |
| Non-recurring operating income | 76A | €213 | €0 | -€213 | -100% |
| Remuneration, social security and pensions | 62 | €314,505 | €303,010 | -€11,495 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,909 | €84,875 | +€1,967 | +2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €9,101 | €5,701 | -€3,400 | -37.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €331,797 | €499,051 | +€167,254 | +50.4% |
| Operating profit (loss) | 9901 | -€74,717 | €105,465 | +€180,183 | |
| Financial income | 75/76B | €9,723 | €2,002 | -€7,721 | -79.4% |
| Recurring financial income | 75 | €9,723 | €2,002 | -€7,721 | -79.4% |
| Financial charges | 65/66B | €2,214 | €2,117 | -€97 | -4.4% |
| Recurring financial charges | 65 | €2,214 | €2,117 | -€97 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€67,208 | €105,351 | +€172,559 | |
| Income taxes | 67/77 | €1,917 | €12,924 | +€11,007 | +574% |
| Profit (loss) for the period | 9904 | -€69,125 | €92,427 | +€161,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,125 | €92,427 | +€161,552 |
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 17 October 2026 via checked.be.