AGRIMAC: 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.
AGRIMAC
Largest movements
- Receivables within one year -€496,994
down €496,994 (-55.6%), from €893,265 to €396,271
of which Trade receivables: -€497,012
- Stocks and contracts +€289,747
up €289,747 (+30.1%), from €961,762 to €1.3m
- Tangible fixed assets -€49,074
down €49,074 (-14.9%), from €328,475 to €279,401
of which Land and buildings: -€27,292
- Cash -€40,108
down €40,108 (-48.0%), from €83,589 to €43,481
mainly Stocks and contracts (-€289,747) and Trade debts (-€167,934)
- Trade debts -€167,934
down €167,934 (-17.8%), from €945,747 to €777,814
- Tax, wage and social debts -€55,255
down €55,255 (-40.2%), from €137,396 to €82,141
of which Taxes: -€64,475
- Debts after one year -€36,105
down €36,105 (-2.7%), from €1.3m to €1.3m
- Gross operating margin +€47,859
up €47,859 (+21.8%), from €219,150 to €267,010
- Staff costs +€24,310
up €24,310 (+14.2%), from €171,408 to €195,718
- Financial charges -€4,884
down €4,884 (-23.9%), from €20,468 to €15,584
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 | €2,268,739 | €1,993,608 | -€275,131 | -12.1% |
| Fixed assets | 21/28 | €328,475 | €279,401 | -€49,074 | -14.9% |
| Tangible fixed assets | 22/27 | €328,475 | €279,401 | -€49,074 | -14.9% |
| Land and buildings | 22 | €180,645 | €153,353 | -€27,292 | -15.1% |
| Plant, machinery and equipment | 23 | €147,830 | €123,214 | -€24,616 | -16.7% |
| Other tangible fixed assets | 26 | €0 | €2,834 | +€2,834 | |
| Current assets | 29/58 | €1,940,264 | €1,714,207 | -€226,056 | -11.7% |
| Stocks and contracts in progress | 3 | €961,762 | €1,251,509 | +€289,747 | +30.1% |
| Stocks | 30/36 | €961,762 | €1,251,509 | +€289,747 | +30.1% |
| Amounts receivable within one year | 40/41 | €893,265 | €396,271 | -€496,994 | -55.6% |
| Trade receivables | 40 | €893,265 | €396,253 | -€497,012 | -55.6% |
| Other amounts receivable | 41 | - | €18 | +€18 | |
| Cash at bank and in hand | 54/58 | €83,589 | €43,481 | -€40,108 | -48.0% |
| Deferred charges and accrued income | 490/1 | €1,648 | €22,946 | +€21,298 | +1,292% |
| Total equity and liabilities | 10/49 | €2,268,739 | €1,993,608 | -€275,131 | -12.1% |
| Equity | 10/15 | -€516,457 | -€515,313 | +€1,145 | +0.2% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €74,884 | €74,884 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,452 | €6,452 | = | 0.0% |
| Legal reserve | 130 | €6,452 | €6,452 | = | 0.0% |
| Distributable reserves | 133 | €68,433 | €68,433 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€841,341 | -€840,197 | +€1,145 | +0.1% |
| Amounts payable | 17/49 | €2,785,196 | €2,508,921 | -€276,275 | -9.9% |
| Amounts payable after more than one year | 17 | €1,341,624 | €1,305,519 | -€36,105 | -2.7% |
| Financial debts | 170/4 | €1,341,624 | €1,305,519 | -€36,105 | -2.7% |
| Amounts payable within one year | 42/48 | €1,443,143 | €1,202,902 | -€240,241 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €42,947 | -€17,053 | -28.4% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €945,747 | €777,814 | -€167,934 | -17.8% |
| Suppliers | 440/4 | €945,747 | €777,814 | -€167,934 | -17.8% |
| Taxes, remuneration and social security | 45 | €137,396 | €82,141 | -€55,255 | -40.2% |
| Taxes | 450/3 | €105,666 | €41,191 | -€64,475 | -61.0% |
| Remuneration and social security | 454/9 | €31,730 | €40,950 | +€9,220 | +29.1% |
| Accrued charges and deferred income | 492/3 | €429 | €500 | +€71 | +16.5% |
| Remuneration, social security and pensions | 62 | €171,408 | €195,718 | +€24,310 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,750 | €51,934 | +€184 | +0.4% |
| Other operating charges | 640/8 | €2,631 | €2,396 | -€235 | -8.9% |
| Gross operating margin | 9900 | €219,150 | €267,010 | +€47,859 | +21.8% |
| Operating profit (loss) | 9901 | -€6,639 | €16,961 | +€23,600 | |
| Financial income | 75/76B | €32 | €0 | -€32 | -99.5% |
| Recurring financial income | 75 | €32 | €0 | -€32 | -99.5% |
| Financial charges | 65/66B | €20,468 | €15,584 | -€4,884 | -23.9% |
| Recurring financial charges | 65 | €20,468 | €15,584 | -€4,884 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€27,074 | €1,377 | +€28,451 | |
| Income taxes | 67/77 | €238 | €232 | -€5 | -2.3% |
| Profit (loss) for the period | 9904 | -€27,312 | €1,145 | +€28,456 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,312 | €1,145 | +€28,456 |
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 13 October 2026 via checked.be.