AGRINVEST: 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.
AGRINVEST
Largest movements
- Receivables within one year -€7,327
down €7,327 (-4.8%), from €153,507 to €146,180
- Deferred charges and accrued income +€4,023
up €4,023 (+29.6%), from €13,590 to €17,613
- Cash -€3,501
down €3,501 (-86.0%), from €4,073 to €572
mainly Net result for the year (-€9,628) and Deferred charges and accrued income (-€4,023)
- Profit (loss) carried forward -€9,628
down €9,628 (-170%), from -€5,664 to -€15,292
- Gross operating margin -€10,202
down €10,202 (-95.6%), from €10,671 to €469
- Other operating charges +€7,383
up €7,383 (+1,844%), from €400 to €7,784
- Financial charges +€1,014
up €1,014 (+233%), from €435 to €1,449
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 | €249,615 | €241,946 | -€7,670 | -3.1% |
| Fixed assets | 21/28 | €78,445 | €77,581 | -€864 | -1.1% |
| Intangible fixed assets | 21 | €2,945 | €2,081 | -€864 | -29.3% |
| Tangible fixed assets | 22/27 | €75,500 | €75,500 | = | 0.0% |
| Land and buildings | 22 | €75,500 | €75,500 | = | 0.0% |
| Current assets | 29/58 | €171,170 | €164,365 | -€6,806 | -4.0% |
| Amounts receivable within one year | 40/41 | €153,507 | €146,180 | -€7,327 | -4.8% |
| Other amounts receivable | 41 | €153,507 | €146,180 | -€7,327 | -4.8% |
| Cash at bank and in hand | 54/58 | €4,073 | €572 | -€3,501 | -86.0% |
| Deferred charges and accrued income | 490/1 | €13,590 | €17,613 | +€4,023 | +29.6% |
| Total equity and liabilities | 10/49 | €249,615 | €241,946 | -€7,670 | -3.1% |
| Equity | 10/15 | €245,552 | €235,924 | -€9,628 | -3.9% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €1,216 | €1,216 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,216 | €1,216 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,216 | €1,216 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,664 | -€15,292 | -€9,628 | -170% |
| Amounts payable | 17/49 | €4,063 | €6,021 | +€1,959 | +48.2% |
| Amounts payable within one year | 42/48 | €4,063 | €6,021 | +€1,959 | +48.2% |
| Trade debts | 44 | €3,623 | €6,021 | +€2,398 | +66.2% |
| Suppliers | 440/4 | €3,623 | €6,021 | +€2,398 | +66.2% |
| Taxes, remuneration and social security | 45 | €439 | - | -€439 | |
| Taxes | 450/3 | €439 | - | -€439 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €864 | €864 | = | 0.0% |
| Other operating charges | 640/8 | €400 | €7,784 | +€7,383 | +1,844% |
| Gross operating margin | 9900 | €10,671 | €469 | -€10,202 | -95.6% |
| Operating profit (loss) | 9901 | €9,407 | -€8,179 | -€17,585 | |
| Financial charges | 65/66B | €435 | €1,449 | +€1,014 | +233% |
| Recurring financial charges | 65 | €435 | €1,449 | +€1,014 | +233% |
| Profit (loss) for the period before taxes | 9903 | €8,971 | -€9,628 | -€18,599 | |
| Profit (loss) for the period | 9904 | €8,971 | -€9,628 | -€18,599 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,971 | -€9,628 | -€18,599 |
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 16 October 2026 via checked.be.