AGRILERY: 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.
AGRILERY
Largest movements
- Receivables within one year +€38,353
up €38,353 (+67.9%), from €56,482 to €94,835
of which Other amounts receivable: +€43,593
- Stocks and contracts -€21,285
down €21,285 (-22.3%), from €95,285 to €74,000
- Tangible fixed assets -€10,336
down €10,336 (-7.0%), from €147,198 to €136,863
of which Land and buildings: -€7,030
- Cash +€7,575
new in 2025: €7,575
mainly Net result for the year (+€48,493) and Depreciation (+€32,303)
- Trade debts -€58,345
down €58,345 (-47.1%), from €123,751 to €65,407
- Profit (loss) carried forward +€48,493
up €48,493 (+42.2%), from €115,000 to €163,493
- Short-term financial debts +€13,015
new in 2025: €13,015
- Tax, wage and social debts +€5,207
up €5,207 (+21.4%), from €24,315 to €29,523
of which Taxes: +€2,918
- Gross operating margin +€96,748
up €96,748 (+235%), from €41,094 to €137,842
- Staff costs +€21,478
new in 2025: €21,478
- Taxes +€20,027
up €20,027 (+785%), from €2,550 to €22,577
- Depreciation +€8,994
up €8,994 (+38.6%), from €23,309 to €32,303
- Financial charges -€4,499
down €4,499 (-63.0%), from €7,146 to €2,647
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 | €303,526 | €314,798 | +€11,271 | +3.7% |
| Fixed assets | 21/28 | €148,367 | €137,697 | -€10,670 | -7.2% |
| Intangible fixed assets | 21 | €668 | €334 | -€334 | -50.0% |
| Tangible fixed assets | 22/27 | €147,198 | €136,863 | -€10,336 | -7.0% |
| Land and buildings | 22 | €106,810 | €99,780 | -€7,030 | -6.6% |
| Plant, machinery and equipment | 23 | €18,702 | €12,630 | -€6,072 | -32.5% |
| Furniture and vehicles | 24 | €21,686 | €24,452 | +€2,766 | +12.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €155,160 | €177,101 | +€21,941 | +14.1% |
| Stocks and contracts in progress | 3 | €95,285 | €74,000 | -€21,285 | -22.3% |
| Stocks | 30/36 | €95,285 | €74,000 | -€21,285 | -22.3% |
| Amounts receivable within one year | 40/41 | €56,482 | €94,835 | +€38,353 | +67.9% |
| Trade receivables | 40 | €5,240 | €0 | -€5,240 | -100% |
| Other amounts receivable | 41 | €51,242 | €94,835 | +€43,593 | +85.1% |
| Cash at bank and in hand | 54/58 | - | €7,575 | +€7,575 | |
| Deferred charges and accrued income | 490/1 | €3,392 | €692 | -€2,701 | -79.6% |
| Total equity and liabilities | 10/49 | €303,526 | €314,798 | +€11,271 | +3.7% |
| Equity | 10/15 | €135,460 | €183,953 | +€48,493 | +35.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,000 | €163,493 | +€48,493 | +42.2% |
| Amounts payable | 17/49 | €168,066 | €130,844 | -€37,222 | -22.1% |
| Amounts payable within one year | 42/48 | €168,066 | €127,944 | -€40,122 | -23.9% |
| Financial debts | 43 | - | €13,015 | +€13,015 | |
| Credit institutions | 430/8 | - | €13,015 | +€13,015 | |
| Trade debts | 44 | €123,751 | €65,407 | -€58,345 | -47.1% |
| Suppliers | 440/4 | €123,751 | €65,407 | -€58,345 | -47.1% |
| Taxes, remuneration and social security | 45 | €24,315 | €29,523 | +€5,207 | +21.4% |
| Taxes | 450/3 | €24,315 | €27,233 | +€2,918 | +12.0% |
| Remuneration and social security | 454/9 | - | €2,289 | +€2,289 | |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,900 | +€2,900 | |
| Remuneration, social security and pensions | 62 | - | €21,478 | +€21,478 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,309 | €32,303 | +€8,994 | +38.6% |
| Other operating charges | 640/8 | €9,729 | €10,343 | +€615 | +6.3% |
| Gross operating margin | 9900 | €41,094 | €137,842 | +€96,748 | +235% |
| Operating profit (loss) | 9901 | €8,056 | €73,717 | +€65,661 | +815% |
| Financial income | 75/76B | €2,363 | - | -€2,363 | |
| Recurring financial income | 75 | €2,363 | - | -€2,363 | |
| Financial charges | 65/66B | €7,146 | €2,647 | -€4,499 | -63.0% |
| Recurring financial charges | 65 | €7,146 | €2,647 | -€4,499 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | €3,274 | €71,071 | +€67,797 | +2,071% |
| Income taxes | 67/77 | €2,550 | €22,577 | +€20,027 | +785% |
| Profit (loss) for the period | 9904 | €724 | €48,493 | +€47,769 | +6,598% |
| Profit (loss) for the period to be appropriated | 9905 | €724 | €48,493 | +€47,769 | +6,598% |
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 20 October 2026 via checked.be.