Agrineppe: 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.
Agrineppe
Largest movements
- Cash -€3,528
down €3,528 (-68.7%), from €5,135 to €1,607
mainly Investment in fixed assets (net) (-€3,912) and Debts after one year (-€3,470)
- Tangible fixed assets -€646
down €646 (-2.4%), from €26,667 to €26,021
of which Leasing and similar rights: -€4,215
- Receivables within one year +€326
up €326 (+90.6%), from €360 to €686
of which Trade receivables: +€303
- Debts after one year -€3,470
down €3,470 (-15.0%), from €23,060 to €19,590
- Profit (loss) carried forward -€1,161
down €1,161 (-7.2%), from -€16,203 to -€17,364
- Tax, wage and social debts +€1,000
new in 2025: €1,000
- Gross operating margin -€3,217
down €3,217 (-38.1%), from €8,448 to €5,231
- Depreciation +€1,725
up €1,725 (+60.9%), from €2,833 to €4,558
- Financial charges -€698
down €698 (-27.6%), from €2,532 to €1,834
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €32,162 | €28,546 | -€3,616 | -11.2% |
| Fixed assets | 21/28 | €26,667 | €26,021 | -€646 | -2.4% |
| Tangible fixed assets | 22/27 | €26,667 | €26,021 | -€646 | -2.4% |
| Plant, machinery and equipment | 23 | - | €3,569 | +€3,569 | |
| Leasing and similar rights | 25 | €26,667 | €22,452 | -€4,215 | -15.8% |
| Current assets | 29/58 | €5,495 | €2,525 | -€2,970 | -54.0% |
| Amounts receivable within one year | 40/41 | €360 | €686 | +€326 | +90.6% |
| Trade receivables | 40 | - | €303 | +€303 | |
| Other amounts receivable | 41 | €360 | €383 | +€23 | +6.4% |
| Cash at bank and in hand | 54/58 | €5,135 | €1,607 | -€3,528 | -68.7% |
| Deferred charges and accrued income | 490/1 | - | €232 | +€232 | |
| Total equity and liabilities | 10/49 | €32,162 | €28,546 | -€3,616 | -11.2% |
| Equity | 10/15 | €4,249 | €3,088 | -€1,161 | -27.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,203 | -€17,364 | -€1,161 | -7.2% |
| Amounts payable | 17/49 | €27,913 | €25,458 | -€2,455 | -8.8% |
| Amounts payable after more than one year | 17 | €23,060 | €19,590 | -€3,470 | -15.0% |
| Financial debts | 170/4 | €23,060 | €19,590 | -€3,470 | -15.0% |
| Amounts payable within one year | 42/48 | €4,853 | €5,868 | +€1,015 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €3,239 | €3,470 | +€231 | +7.1% |
| Trade debts | 44 | €1,577 | €1,398 | -€179 | -11.4% |
| Suppliers | 440/4 | €1,577 | €1,398 | -€179 | -11.4% |
| Taxes, remuneration and social security | 45 | - | €1,000 | +€1,000 | |
| Taxes | 450/3 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €37 | - | -€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,833 | €4,558 | +€1,725 | +60.9% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €8,448 | €5,231 | -€3,217 | -38.1% |
| Operating profit (loss) | 9901 | €5,228 | €673 | -€4,555 | -87.1% |
| Financial income | 75/76B | €52 | - | -€52 | |
| Recurring financial income | 75 | €52 | - | -€52 | |
| Financial charges | 65/66B | €2,532 | €1,834 | -€698 | -27.6% |
| Recurring financial charges | 65 | €2,532 | €1,834 | -€698 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €2,748 | -€1,161 | -€3,909 | |
| Profit (loss) for the period | 9904 | €2,748 | -€1,161 | -€3,909 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,748 | -€1,161 | -€3,909 |
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 28 October 2026 via checked.be.