AGRINAC: 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.
AGRINAC
Largest movements
- Cash -€373,817
down €373,817 (-75.4%), from €495,837 to €122,019
mainly Trade debts (-€431,449) and Debts after one year (-€299,494)
- Receivables within one year -€168,766
down €168,766 (-33.8%), from €499,565 to €330,799
of which Trade receivables: -€137,089
- Tangible fixed assets -€161,528
down €161,528 (-8.8%), from €1.8m to €1.7m
of which Furniture and vehicles: -€120,198
- Trade debts -€431,449
down €431,449 (-46.1%), from €935,845 to €504,396
- Debts after one year -€299,494
down €299,494 (-23.5%), from €1.3m to €976,453
of which Other amounts payable: -€165,771
- Current portion of long-term debt +€35,571
up €35,571 (+14.1%), from €251,557 to €287,129
- Gross operating margin -€185,063
down €185,063 (-37.5%), from €493,170 to €308,107
- Financial income -€14,000
down €14,000 (-65.5%), from €21,367 to €7,367
- Depreciation +€10,782
up €10,782 (+4.3%), from €253,353 to €264,135
- Taxes -€9,526
down €9,526 (-85.1%), from €11,189 to €1,662
- Financial charges -€7,331
down €7,331 (-17.1%), from €42,825 to €35,494
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 | €2,828,849 | €2,119,978 | -€708,871 | -25.1% |
| Fixed assets | 21/28 | €1,825,827 | €1,664,299 | -€161,528 | -8.8% |
| Tangible fixed assets | 22/27 | €1,825,827 | €1,664,299 | -€161,528 | -8.8% |
| Land and buildings | 22 | €286,826 | €272,372 | -€14,453 | -5.0% |
| Plant, machinery and equipment | 23 | €134,894 | €108,017 | -€26,876 | -19.9% |
| Furniture and vehicles | 24 | €1,404,107 | €1,283,909 | -€120,198 | -8.6% |
| Current assets | 29/58 | €1,003,022 | €455,678 | -€547,344 | -54.6% |
| Amounts receivable within one year | 40/41 | €499,565 | €330,799 | -€168,766 | -33.8% |
| Trade receivables | 40 | €467,887 | €330,799 | -€137,089 | -29.3% |
| Other amounts receivable | 41 | €31,677 | €0 | -€31,677 | -100.0% |
| Cash at bank and in hand | 54/58 | €495,837 | €122,019 | -€373,817 | -75.4% |
| Deferred charges and accrued income | 490/1 | €7,621 | €2,860 | -€4,760 | -62.5% |
| Total equity and liabilities | 10/49 | €2,828,849 | €2,119,978 | -€708,871 | -25.1% |
| Equity | 10/15 | €326,498 | €330,476 | +€3,978 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €258,838 | €270,184 | +€11,345 | +4.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €256,978 | €270,184 | +€13,205 | +5.1% |
| Investment grants | 15 | €49,059 | €41,692 | -€7,367 | -15.0% |
| Amounts payable | 17/49 | €2,502,351 | €1,789,501 | -€712,850 | -28.5% |
| Amounts payable after more than one year | 17 | €1,275,947 | €976,453 | -€299,494 | -23.5% |
| Financial debts | 170/4 | €939,216 | €805,493 | -€133,723 | -14.2% |
| Other amounts payable | 178/9 | €336,731 | €170,961 | -€165,771 | -49.2% |
| Amounts payable within one year | 42/48 | €1,226,404 | €813,048 | -€413,356 | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €251,557 | €287,129 | +€35,571 | +14.1% |
| Trade debts | 44 | €935,845 | €504,396 | -€431,449 | -46.1% |
| Suppliers | 440/4 | €935,845 | €504,396 | -€431,449 | -46.1% |
| Taxes, remuneration and social security | 45 | €19,533 | €8,753 | -€10,779 | -55.2% |
| Taxes | 450/3 | €19,533 | €8,753 | -€10,779 | -55.2% |
| Other amounts payable | 47/48 | €19,469 | €12,771 | -€6,699 | -34.4% |
| Non-recurring operating income | 76A | €54,851 | €0 | -€54,851 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €253,353 | €264,135 | +€10,782 | +4.3% |
| Other operating charges | 640/8 | €1,976 | €2,838 | +€862 | +43.6% |
| Gross operating margin | 9900 | €493,170 | €308,107 | -€185,063 | -37.5% |
| Operating profit (loss) | 9901 | €237,842 | €41,135 | -€196,707 | -82.7% |
| Financial income | 75/76B | €21,367 | €7,367 | -€14,000 | -65.5% |
| Recurring financial income | 75 | €21,367 | €7,367 | -€14,000 | -65.5% |
| Financial charges | 65/66B | €42,825 | €35,494 | -€7,331 | -17.1% |
| Recurring financial charges | 65 | €42,825 | €35,494 | -€7,331 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €216,384 | €13,007 | -€203,376 | -94.0% |
| Income taxes | 67/77 | €11,189 | €1,662 | -€9,526 | -85.1% |
| Profit (loss) for the period | 9904 | €205,195 | €11,345 | -€193,850 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €205,195 | €11,345 | -€193,850 | -94.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.