AGRIM - ESSER: what changed
Two fiscal 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 - ESSER
Largest movements
- Receivables within one year +€39,781
up €39,781 (+50.3%), from €79,121 to €118,902
of which Other amounts receivable: +€42,772
- Current investments +€37,672
up €37,672 (+28.6%), from €131,846 to €169,518
- Cash -€14,553
down €14,553 (-47.5%), from €30,652 to €16,099
mainly Contributions, distributions and other (-€40,016) and Receivables within one year (-€39,781)
- Stocks and contracts +€11,846
up €11,846 (+35.6%), from €33,254 to €45,100
- Deferred charges and accrued income -€3,941
down €3,941 (-91.1%), from €4,326 to €384
- Other debts +€37,768
up €37,768 (+546.2%), from €6,915 to €44,683
- Trade debts +€34,679
up €34,679 (+847.7%), from €4,091 to €38,770
- Financial income +€10,609
up €10,609 (+237.6%), from €4,465 to €15,074
- Gross operating margin +€8,059
up €8,059 (+22.0%), from €36,589 to €44,648
- Taxes +€5,316
up €5,316 (+41.8%), from €12,705 to €18,021
- Financial charges +€4,497
up €4,497, from -€1,715 to €2,783
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.
Cash bridge derived
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 | €280,899 | €351,704 | +€70,805 | +25.2% |
| Fixed assets | 21/28 | €1,701 | €1,701 | = | 0.0% |
| Financial fixed assets | 28 | €1,701 | €1,701 | = | 0.0% |
| Current assets | 29/58 | €279,198 | €350,003 | +€70,805 | +25.4% |
| Stocks and contracts in progress | 3 | €33,254 | €45,100 | +€11,846 | +35.6% |
| Stocks | 30/36 | €33,254 | €45,100 | +€11,846 | +35.6% |
| Amounts receivable within one year | 40/41 | €79,121 | €118,902 | +€39,781 | +50.3% |
| Trade receivables | 40 | €2,991 | €0 | -€2,991 | -100.0% |
| Other amounts receivable | 41 | €76,130 | €118,902 | +€42,772 | +56.2% |
| Current investments | 50/53 | €131,846 | €169,518 | +€37,672 | +28.6% |
| Cash at bank and in hand | 54/58 | €30,652 | €16,099 | -€14,553 | -47.5% |
| Deferred charges and accrued income | 490/1 | €4,326 | €384 | -€3,941 | -91.1% |
| Total equity and liabilities | 10/49 | €280,899 | €351,704 | +€70,805 | +25.2% |
| Equity | 10/15 | €266,373 | €263,612 | -€2,761 | -1.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €204,373 | €201,612 | -€2,761 | -1.4% |
| Non-distributable reserves | 130/1 | €7,368 | €6,200 | -€1,168 | -15.9% |
| Legal reserve | 130 | €7,368 | €6,200 | -€1,168 | -15.9% |
| Distributable reserves | 133 | €197,005 | €195,412 | -€1,593 | -0.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,526 | €88,092 | +€73,565 | +506.4% |
| Amounts payable within one year | 42/48 | €14,526 | €88,092 | +€73,565 | +506.4% |
| Trade debts | 44 | €4,091 | €38,770 | +€34,679 | +847.7% |
| Suppliers | 440/4 | €4,091 | €38,770 | +€34,679 | +847.7% |
| Taxes, remuneration and social security | 45 | €3,521 | €4,640 | +€1,119 | +31.8% |
| Taxes | 450/3 | €3,521 | €4,640 | +€1,119 | +31.8% |
| Other amounts payable | 47/48 | €6,915 | €44,683 | +€37,768 | +546.2% |
| Other operating charges | 640/8 | €1,714 | €1,663 | -€50 | -2.9% |
| Gross operating margin | 9900 | €36,589 | €44,648 | +€8,059 | +22.0% |
| Operating profit (loss) | 9901 | €34,876 | €42,985 | +€8,110 | +23.3% |
| Financial income | 75/76B | €4,465 | €15,074 | +€10,609 | +237.6% |
| Recurring financial income | 75 | €4,465 | €15,074 | +€10,609 | +237.6% |
| Financial charges | 65/66B | -€1,715 | €2,783 | +€4,497 | |
| Recurring financial charges | 65 | -€1,715 | €2,783 | +€4,497 | |
| Profit (loss) for the period before taxes | 9903 | €41,055 | €55,277 | +€14,222 | +34.6% |
| Income taxes | 67/77 | €12,705 | €18,021 | +€5,316 | +41.8% |
| Profit (loss) for the period | 9904 | €28,350 | €37,256 | +€8,906 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,350 | €37,256 | +€8,906 | +31.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.