Agrim Consult: 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.
Agrim Consult
Largest movements
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Cash +€199,987
up €199,987 (+109%), from €183,431 to €383,418
mainly Current investments (+€200,000) and Depreciation (+€36,741)
- Tangible fixed assets -€16,509
down €16,509 (-7.8%), from €212,279 to €195,770
of which Land and buildings: -€16,114
- Reserves -€17,521
down €17,521 (-2.2%), from €809,686 to €792,164
of which Distributable reserves: -€17,521
- Gross operating margin +€49,521
up €49,521 (+275%), from €17,977 to €67,498
- Taxes +€11,493
up €11,493 (+368%), from €3,121 to €14,615
- Depreciation -€6,567
down €6,567 (-15.2%), from €43,308 to €36,741
- Financial income -€5,923
down €5,923 (-31.7%), from €18,687 to €12,765
- Financial charges -€2,818
down €2,818 (-79.5%), from €3,544 to €727
of which Non-recurring financial charges: -€2,671
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 | €865,074 | €850,176 | -€14,898 | -1.7% |
| Fixed assets | 21/28 | €429,391 | €414,851 | -€14,541 | -3.4% |
| Tangible fixed assets | 22/27 | €212,279 | €195,770 | -€16,509 | -7.8% |
| Land and buildings | 22 | €206,026 | €189,913 | -€16,114 | -7.8% |
| Furniture and vehicles | 24 | €6,253 | €5,857 | -€395 | -6.3% |
| Financial fixed assets | 28 | €217,112 | €219,080 | +€1,968 | +0.9% |
| Current assets | 29/58 | €435,683 | €435,325 | -€358 | -0.1% |
| Amounts receivable within one year | 40/41 | €38,911 | €38,871 | -€40 | -0.1% |
| Trade receivables | 40 | €16,625 | €28,597 | +€11,972 | +72.0% |
| Other amounts receivable | 41 | €22,286 | €10,274 | -€12,012 | -53.9% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €183,431 | €383,418 | +€199,987 | +109% |
| Deferred charges and accrued income | 490/1 | €13,342 | €13,036 | -€305 | -2.3% |
| Total equity and liabilities | 10/49 | €865,074 | €850,176 | -€14,898 | -1.7% |
| Equity | 10/15 | €858,600 | €841,079 | -€17,521 | -2.0% |
| Contributions | 10/11 | €68,500 | €68,500 | = | 0.0% |
| Reserves | 13 | €809,686 | €792,164 | -€17,521 | -2.2% |
| Non-distributable reserves | 130/1 | €205 | €205 | = | 0.0% |
| Reserves not available under the articles | 1311 | €205 | €205 | = | 0.0% |
| Tax-exempt reserves | 132 | €114,500 | €114,500 | = | 0.0% |
| Distributable reserves | 133 | €694,980 | €677,459 | -€17,521 | -2.5% |
| Profit (loss) carried forward | 14 | -€19,586 | -€19,586 | = | 0.0% |
| Amounts payable | 17/49 | €6,474 | €9,097 | +€2,623 | +40.5% |
| Amounts payable within one year | 42/48 | €5,438 | €8,017 | +€2,579 | +47.4% |
| Trade debts | 44 | €2,017 | €1,228 | -€789 | -39.1% |
| Suppliers | 440/4 | €2,017 | €1,228 | -€789 | -39.1% |
| Taxes, remuneration and social security | 45 | €3,421 | €6,789 | +€3,368 | +98.4% |
| Taxes | 450/3 | €3,421 | €5,539 | +€2,118 | +61.9% |
| Remuneration and social security | 454/9 | €0 | €1,250 | +€1,250 | |
| Accrued charges and deferred income | 492/3 | €1,036 | €1,080 | +€44 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,308 | €36,741 | -€6,567 | -15.2% |
| Other operating charges | 640/8 | €5,025 | €4,827 | -€198 | -3.9% |
| Non-recurring operating charges | 66A | €0 | €280 | +€280 | |
| Gross operating margin | 9900 | €17,977 | €67,498 | +€49,521 | +275% |
| Operating profit (loss) | 9901 | -€30,356 | €25,651 | +€56,007 | |
| Financial income | 75/76B | €18,687 | €12,765 | -€5,923 | -31.7% |
| Recurring financial income | 75 | €18,687 | €12,765 | -€5,923 | -31.7% |
| Financial charges | 65/66B | €3,544 | €727 | -€2,818 | -79.5% |
| Recurring financial charges | 65 | €873 | €727 | -€146 | -16.8% |
| Non-recurring financial charges | 66B | €2,671 | €0 | -€2,671 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€15,213 | €37,689 | +€52,902 | |
| Income taxes | 67/77 | €3,121 | €14,615 | +€11,493 | +368% |
| Profit (loss) for the period | 9904 | -€18,334 | €23,074 | +€41,409 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,334 | €23,074 | +€41,409 |
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 22 October 2026 via checked.be.