AGRIMA: 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.
AGRIMA
Largest movements
- Cash +€130,553
up €130,553 (+1236.8%), from €10,556 to €141,109
mainly Receivables within one year (+€119,251) and Net result for the year (+€25,301)
- Receivables within one year -€119,251
down €119,251 (-98.3%), from €121,348 to €2,097
of which Trade receivables: -€84,942
- Stocks and contracts -€11,770
no longer reported in 2025 (was €11,770)
- Tangible fixed assets -€4,036
down €4,036 (-8.8%), from €45,840 to €41,804
of which Other tangible fixed assets: -€7,826
- Profit (loss) carried forward +€25,301
up €25,301 (+10.3%), from -€246,764 to -€221,464
- Trade debts -€15,294
down €15,294 (-21.7%), from €70,375 to €55,080
- Advances received -€14,242
no longer reported in 2025 (was €14,242)
- Tax, wage and social debts -€5,608
down €5,608 (-21.2%), from €26,409 to €20,802
- Debts after one year +€5,421
up €5,421 (+12.1%), from €44,923 to €50,344
- Gross operating margin +€23,034
up €23,034 (+87.4%), from €26,347 to €49,381
- Taxes +€6,428
up €6,428 (+587.6%), from €1,094 to €7,522
- Depreciation -€1,047
down €1,047 (-11.4%), from €9,176 to €8,129
- Staff costs +€638
up €638 (+15.1%), from €4,234 to €4,872
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 | €191,993 | €187,489 | -€4,504 | -2.3% |
| Fixed assets | 21/28 | €48,319 | €44,283 | -€4,036 | -8.4% |
| Tangible fixed assets | 22/27 | €45,840 | €41,804 | -€4,036 | -8.8% |
| Plant, machinery and equipment | 23 | €1,812 | €1,673 | -€138 | -7.6% |
| Furniture and vehicles | 24 | €0 | €3,929 | +€3,929 | +39288300.0% |
| Other tangible fixed assets | 26 | €44,028 | €36,202 | -€7,826 | -17.8% |
| Financial fixed assets | 28 | €2,479 | €2,479 | = | 0.0% |
| Current assets | 29/58 | €143,674 | €143,206 | -€468 | -0.3% |
| Stocks and contracts in progress | 3 | €11,770 | - | -€11,770 | |
| Contracts in progress | 37 | €11,770 | - | -€11,770 | |
| Amounts receivable within one year | 40/41 | €121,348 | €2,097 | -€119,251 | -98.3% |
| Trade receivables | 40 | €84,942 | - | -€84,942 | |
| Other amounts receivable | 41 | €36,406 | €2,097 | -€34,309 | -94.2% |
| Cash at bank and in hand | 54/58 | €10,556 | €141,109 | +€130,553 | +1236.8% |
| Total equity and liabilities | 10/49 | €191,993 | €187,489 | -€4,504 | -2.3% |
| Equity | 10/15 | €31,056 | €56,357 | +€25,301 | +81.5% |
| Contributions | 10/11 | €264,230 | €264,230 | = | 0.0% |
| Reserves | 13 | €13,591 | €13,591 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,246 | €3,246 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,246 | €3,246 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,647 | €4,647 | = | 0.0% |
| Distributable reserves | 133 | €5,698 | €5,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€246,764 | -€221,464 | +€25,301 | +10.3% |
| Amounts payable | 17/49 | €160,936 | €131,132 | -€29,804 | -18.5% |
| Amounts payable after more than one year | 17 | €44,923 | €50,344 | +€5,421 | +12.1% |
| Other amounts payable | 178/9 | €44,923 | €50,344 | +€5,421 | +12.1% |
| Amounts payable within one year | 42/48 | €116,014 | €80,788 | -€35,226 | -30.4% |
| Financial debts | 43 | €4,988 | €4,906 | -€81 | -1.6% |
| Credit institutions | 430/8 | €4,988 | €4,906 | -€81 | -1.6% |
| Trade debts | 44 | €70,375 | €55,080 | -€15,294 | -21.7% |
| Suppliers | 440/4 | €70,375 | €55,080 | -€15,294 | -21.7% |
| Advances received on contracts in progress | 46 | €14,242 | - | -€14,242 | |
| Taxes, remuneration and social security | 45 | €26,409 | €20,802 | -€5,608 | -21.2% |
| Taxes | 450/3 | €26,409 | €20,802 | -€5,608 | -21.2% |
| Remuneration, social security and pensions | 62 | €4,234 | €4,872 | +€638 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,176 | €8,129 | -€1,047 | -11.4% |
| Other operating charges | 640/8 | €996 | €597 | -€399 | -40.1% |
| Non-recurring operating charges | 66A | - | €1,812 | +€1,812 | |
| Gross operating margin | 9900 | €26,347 | €49,381 | +€23,034 | +87.4% |
| Operating profit (loss) | 9901 | €11,941 | €33,971 | +€22,030 | +184.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €919 | €1,149 | +€230 | +25.0% |
| Recurring financial charges | 65 | €919 | €1,149 | +€230 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €11,022 | €32,822 | +€21,800 | +197.8% |
| Income taxes | 67/77 | €1,094 | €7,522 | +€6,428 | +587.6% |
| Profit (loss) for the period | 9904 | €9,928 | €25,301 | +€15,373 | +154.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,928 | €25,301 | +€15,373 | +154.8% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.