AGRION: 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.
AGRION
Largest movements
- Cash +€314,840
up €314,840 (+94.8%), from €332,147 to €646,987
mainly Other debts (+€1.2m) and Net result for the year (+€485,845)
- Tangible fixed assets +€79,059
up €79,059 (+13.6%), from €580,862 to €659,921
of which Furniture and vehicles: +€95,298
- Receivables after one year -€66,608
down €66,608 (-6.1%), from €1.1m to €1.0m
- Other debts +€1.2m
up €1.2m (+1229.5%), from €95,000 to €1.3m
- Reserves -€777,155
down €777,155 (-27.5%), from €2.8m to €2.0m
of which Distributable reserves: -€777,155
- Debts after one year -€54,628
down €54,628 (-35.3%), from €154,714 to €100,086
- Financial income +€202,729
up €202,729 (+81.8%), from €247,822 to €450,551
- Gross operating margin +€87,676
up €87,676 (+92.1%), from €95,188 to €182,864
- Taxes +€43,955
up €43,955 (+91.6%), from €48,008 to €91,962
- Depreciation +€15,198
up €15,198 (+56.8%), from €26,738 to €41,935
- Financial charges -€3,148
down €3,148 (-24.8%), from €12,718 to €9,570
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 | €3,661,248 | €4,005,803 | +€344,555 | +9.4% |
| Fixed assets | 21/28 | €1,217,880 | €1,296,940 | +€79,059 | +6.5% |
| Tangible fixed assets | 22/27 | €580,862 | €659,921 | +€79,059 | +13.6% |
| Land and buildings | 22 | €526,731 | €517,333 | -€9,398 | -1.8% |
| Plant, machinery and equipment | 23 | €42,864 | €36,023 | -€6,841 | -16.0% |
| Furniture and vehicles | 24 | €11,267 | €106,565 | +€95,298 | +845.8% |
| Financial fixed assets | 28 | €637,019 | €637,019 | = | 0.0% |
| Current assets | 29/58 | €2,443,368 | €2,708,863 | +€265,495 | +10.9% |
| Amounts receivable after more than one year | 29 | €1,092,000 | €1,025,392 | -€66,608 | -6.1% |
| Other amounts receivable | 291 | €1,092,000 | €1,025,392 | -€66,608 | -6.1% |
| Amounts receivable within one year | 40/41 | €869,265 | €869,265 | = | 0.0% |
| Trade receivables | 40 | €265 | €265 | = | 0.0% |
| Other amounts receivable | 41 | €869,000 | €869,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €332,147 | €646,987 | +€314,840 | +94.8% |
| Deferred charges and accrued income | 490/1 | €149,955 | €167,219 | +€17,263 | +11.5% |
| Total equity and liabilities | 10/49 | €3,661,248 | €4,005,803 | +€344,555 | +9.4% |
| Equity | 10/15 | €3,315,838 | €2,538,683 | -€777,155 | -23.4% |
| Contributions | 10/11 | €489,473 | €489,473 | = | 0.0% |
| Capital | 10 | €489,473 | €489,473 | = | 0.0% |
| Issued capital | 100 | €489,473 | €489,473 | = | 0.0% |
| Reserves | 13 | €2,826,365 | €2,049,210 | -€777,155 | -27.5% |
| Non-distributable reserves | 130/1 | €48,947 | €48,947 | = | 0.0% |
| Legal reserve | 130 | €48,947 | €48,947 | = | 0.0% |
| Distributable reserves | 133 | €2,777,418 | €2,000,262 | -€777,155 | -28.0% |
| Amounts payable | 17/49 | €345,410 | €1,467,120 | +€1.1m | +324.7% |
| Amounts payable after more than one year | 17 | €154,714 | €100,086 | -€54,628 | -35.3% |
| Financial debts | 170/4 | €154,714 | €100,086 | -€54,628 | -35.3% |
| Amounts payable within one year | 42/48 | €179,584 | €1,357,648 | +€1.2m | +656.0% |
| Current portion of amounts payable after more than one year | 42 | €51,065 | €25,805 | -€25,260 | -49.5% |
| Trade debts | 44 | €3,727 | €3,902 | +€174 | +4.7% |
| Suppliers | 440/4 | €3,727 | €3,902 | +€174 | +4.7% |
| Taxes, remuneration and social security | 45 | €29,791 | €64,941 | +€35,150 | +118.0% |
| Taxes | 450/3 | €29,791 | €64,941 | +€35,150 | +118.0% |
| Other amounts payable | 47/48 | €95,000 | €1,263,000 | +€1.2m | +1229.5% |
| Accrued charges and deferred income | 492/3 | €11,112 | €9,386 | -€1,727 | -15.5% |
| Non-recurring operating income | 76A | €108 | - | -€108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,738 | €41,935 | +€15,198 | +56.8% |
| Other operating charges | 640/8 | €4,322 | €4,103 | -€220 | -5.1% |
| Gross operating margin | 9900 | €95,188 | €182,864 | +€87,676 | +92.1% |
| Operating profit (loss) | 9901 | €64,128 | €136,826 | +€72,698 | +113.4% |
| Financial income | 75/76B | €247,822 | €450,551 | +€202,729 | +81.8% |
| Recurring financial income | 75 | €247,822 | €450,551 | +€202,729 | +81.8% |
| Financial charges | 65/66B | €12,718 | €9,570 | -€3,148 | -24.8% |
| Recurring financial charges | 65 | €12,718 | €9,570 | -€3,148 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €299,232 | €577,807 | +€278,575 | +93.1% |
| Income taxes | 67/77 | €48,008 | €91,962 | +€43,955 | +91.6% |
| Profit (loss) for the period | 9904 | €251,224 | €485,845 | +€234,620 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €251,224 | €485,845 | +€234,620 | +93.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.