AGRINA: 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.
AGRINA
Largest movements
- Receivables within one year +€12,764
up €12,764 (+182%), from €6,996 to €19,760
of which Trade receivables: +€14,881
- Tangible fixed assets -€3,261
down €3,261 (-41.3%), from €7,889 to €4,628
of which Furniture and vehicles: -€3,016
- Profit (loss) carried forward +€9,715
up €9,715 (+8.9%), from €109,498 to €119,213
- Gross operating margin +€6,767
up €6,767 (+60.5%), from €11,190 to €17,957
- Turnover +€3,329
up €3,329 (+3.0%), from €109,166 to €112,494
- Purchases and services -€3,199
down €3,199 (-3.2%), from €99,976 to €96,777
- Taxes +€3,126
new in 2025: €3,126
- Other operating charges -€1,137
down €1,137 (-66.3%), from €1,715 to €578
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 | €166,128 | €176,423 | +€10,296 | +6.2% |
| Fixed assets | 21/28 | €7,889 | €4,628 | -€3,261 | -41.3% |
| Tangible fixed assets | 22/27 | €7,889 | €4,628 | -€3,261 | -41.3% |
| Plant, machinery and equipment | 23 | €735 | €490 | -€245 | -33.3% |
| Furniture and vehicles | 24 | €7,154 | €4,138 | -€3,016 | -42.2% |
| Current assets | 29/58 | €158,238 | €171,795 | +€13,557 | +8.6% |
| Amounts receivable within one year | 40/41 | €6,996 | €19,760 | +€12,764 | +182% |
| Trade receivables | 40 | - | €14,881 | +€14,881 | |
| Other amounts receivable | 41 | €6,996 | €4,879 | -€2,117 | -30.3% |
| Cash at bank and in hand | 54/58 | €151,242 | €152,035 | +€793 | +0.5% |
| Total equity and liabilities | 10/49 | €166,128 | €176,423 | +€10,296 | +6.2% |
| Equity | 10/15 | €159,498 | €169,213 | +€9,715 | +6.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,498 | €119,213 | +€9,715 | +8.9% |
| Amounts payable | 17/49 | €6,630 | €7,211 | +€581 | +8.8% |
| Amounts payable within one year | 42/48 | €6,630 | €7,211 | +€581 | +8.8% |
| Trade debts | 44 | €817 | €757 | -€60 | -7.4% |
| Suppliers | 440/4 | €817 | €757 | -€60 | -7.4% |
| Taxes, remuneration and social security | 45 | €5,812 | €6,453 | +€641 | +11.0% |
| Taxes | 450/3 | €5,812 | €6,453 | +€641 | +11.0% |
| Turnover | 70 | €109,166 | €112,494 | +€3,329 | +3.0% |
| Non-recurring operating income | 76A | €2,000 | €2,240 | +€240 | +12.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €99,976 | €96,777 | -€3,199 | -3.2% |
| Remuneration, social security and pensions | 62 | €32 | - | -€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,990 | €4,068 | +€1,078 | +36.0% |
| Other operating charges | 640/8 | €1,715 | €578 | -€1,137 | -66.3% |
| Gross operating margin | 9900 | €11,190 | €17,957 | +€6,767 | +60.5% |
| Operating profit (loss) | 9901 | €6,453 | €13,311 | +€6,858 | +106% |
| Financial income | 75/76B | €371 | €237 | -€133 | -35.9% |
| Recurring financial income | 75 | €371 | €237 | -€133 | -35.9% |
| Financial charges | 65/66B | €816 | €708 | -€109 | -13.3% |
| Recurring financial charges | 65 | €816 | €708 | -€109 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €6,007 | €12,841 | +€6,834 | +114% |
| Income taxes | 67/77 | - | €3,126 | +€3,126 | |
| Profit (loss) for the period | 9904 | €6,007 | €9,715 | +€3,708 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,007 | €9,715 | +€3,708 | +61.7% |
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 25 October 2026 via checked.be.