AGRIMAR: 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.
AGRIMAR
Largest movements
- Cash +€272,822
up €272,822 (+88.7%), from €307,552 to €580,374
mainly Investment in fixed assets (net) (+€150,947) and Net result for the year (+€110,663)
- Tangible fixed assets -€164,403
down €164,403 (-37.3%), from €441,331 to €276,928
of which Land and buildings: -€165,468
- Receivables within one year +€37,052
up €37,052 (+66.8%), from €55,439 to €92,491
of which Trade receivables: +€34,460
- Reserves +€72,633
up €72,633 (+330%), from €22,034 to €94,667
of which Tax-exempt reserves: +€72,633
- Profit (loss) carried forward +€38,030
up €38,030, from -€1,273 to €36,757
- Provisions +€24,211
new in 2025: €24,211
- Gross operating margin +€135,442
up €135,442 (+926%), from €14,628 to €150,070
- Depreciation -€5,721
down €5,721 (-31.5%), from €18,177 to €12,456
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 | €995,318 | €1,144,023 | +€148,705 | +14.9% |
| Fixed assets | 21/28 | €441,331 | €277,928 | -€163,403 | -37.0% |
| Tangible fixed assets | 22/27 | €441,331 | €276,928 | -€164,403 | -37.3% |
| Land and buildings | 22 | €441,050 | €275,582 | -€165,468 | -37.5% |
| Plant, machinery and equipment | 23 | €282 | €1,347 | +€1,065 | +378% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €553,986 | €866,094 | +€312,108 | +56.3% |
| Amounts receivable within one year | 40/41 | €55,439 | €92,491 | +€37,052 | +66.8% |
| Trade receivables | 40 | €49,468 | €83,928 | +€34,460 | +69.7% |
| Other amounts receivable | 41 | €5,971 | €8,564 | +€2,592 | +43.4% |
| Cash at bank and in hand | 54/58 | €307,552 | €580,374 | +€272,822 | +88.7% |
| Deferred charges and accrued income | 490/1 | €190,995 | €193,229 | +€2,233 | +1.2% |
| Total equity and liabilities | 10/49 | €995,318 | €1,144,023 | +€148,705 | +14.9% |
| Equity | 10/15 | €979,111 | €1,089,774 | +€110,663 | +11.3% |
| Contributions | 10/11 | €958,350 | €958,350 | = | 0.0% |
| Reserves | 13 | €22,034 | €94,667 | +€72,633 | +330% |
| Tax-exempt reserves | 132 | - | €72,633 | +€72,633 | |
| Distributable reserves | 133 | €22,034 | €22,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,273 | €36,757 | +€38,030 | |
| Provisions and deferred taxes | 16 | - | €24,211 | +€24,211 | |
| Deferred taxes | 168 | - | €24,211 | +€24,211 | |
| Amounts payable | 17/49 | €16,207 | €30,037 | +€13,831 | +85.3% |
| Amounts payable within one year | 42/48 | €16,141 | €29,970 | +€13,829 | +85.7% |
| Trade debts | 44 | €16,141 | €25,612 | +€9,472 | +58.7% |
| Suppliers | 440/4 | €16,141 | €25,612 | +€9,472 | +58.7% |
| Advances received on contracts in progress | 46 | - | €4,358 | +€4,358 | |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | - | €96,845 | +€96,845 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,177 | €12,456 | -€5,721 | -31.5% |
| Other operating charges | 640/8 | €2,234 | €2,578 | +€343 | +15.4% |
| Gross operating margin | 9900 | €14,628 | €150,070 | +€135,442 | +926% |
| Operating profit (loss) | 9901 | -€5,784 | €135,036 | +€140,820 | |
| Financial charges | 65/66B | €136 | €162 | +€26 | +19.5% |
| Recurring financial charges | 65 | €136 | €162 | +€26 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,919 | €134,874 | +€140,794 | |
| Transfer to deferred taxes | 680 | - | €24,211 | +€24,211 | |
| Profit (loss) for the period | 9904 | -€5,919 | €110,663 | +€116,582 | |
| Transfer to tax-exempt reserves | 689 | - | €72,633 | +€72,633 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,919 | €38,030 | +€43,949 |
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 19 October 2026 via checked.be.