AGRIOS: 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.
AGRIOS
Largest movements
- Receivables within one year +€89,283
up €89,283 (+191%), from €46,726 to €136,009
of which Other amounts receivable: +€89,283
- Cash +€46,280
up €46,280 (+418%), from €11,068 to €57,348
mainly Net result for the year (+€105,512) and Other debts (+€23,076)
- Tangible fixed assets -€11,420
down €11,420 (-24.1%), from €47,459 to €36,039
of which Furniture and vehicles: -€11,420
- Financial fixed assets -€4,900
down €4,900 (-97.2%), from €5,040 to €140
- Reserves +€105,512
up €105,512 (+210%), from €50,360 to €155,872
of which Distributable reserves: +€105,512
- Other debts +€23,076
up €23,076 (+659%), from €3,500 to €26,576
- Debts after one year -€7,895
down €7,895 (-29.2%), from €27,006 to €19,110
- Tax, wage and social debts -€2,697
down €2,697 (-81.8%), from €3,297 to €600
- Financial income +€126,188
up €126,188 (+19,964%), from €632 to €126,820
of which Non-recurring financial income: +€126,820
- Gross operating margin -€43,118
down €43,118 (-93.5%), from €46,112 to €2,994
- Taxes +€4,690
up €4,690 (+77.9%), from €6,021 to €10,711
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 | €110,724 | €230,148 | +€119,425 | +108% |
| Fixed assets | 21/28 | €52,499 | €36,179 | -€16,320 | -31.1% |
| Tangible fixed assets | 22/27 | €47,459 | €36,039 | -€11,420 | -24.1% |
| Furniture and vehicles | 24 | €47,459 | €36,039 | -€11,420 | -24.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €5,040 | €140 | -€4,900 | -97.2% |
| Current assets | 29/58 | €58,224 | €193,970 | +€135,745 | +233% |
| Amounts receivable within one year | 40/41 | €46,726 | €136,009 | +€89,283 | +191% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €46,726 | €136,009 | +€89,283 | +191% |
| Cash at bank and in hand | 54/58 | €11,068 | €57,348 | +€46,280 | +418% |
| Deferred charges and accrued income | 490/1 | €431 | €613 | +€182 | +42.2% |
| Total equity and liabilities | 10/49 | €110,724 | €230,148 | +€119,425 | +108% |
| Equity | 10/15 | €69,107 | €174,619 | +€105,512 | +153% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,360 | €155,872 | +€105,512 | +210% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,500 | €154,012 | +€105,512 | +218% |
| Profit (loss) carried forward | 14 | €147 | €147 | = | 0.0% |
| Amounts payable | 17/49 | €41,617 | €55,529 | +€13,912 | +33.4% |
| Amounts payable after more than one year | 17 | €27,006 | €19,110 | -€7,895 | -29.2% |
| Financial debts | 170/4 | €27,006 | €19,110 | -€7,895 | -29.2% |
| Amounts payable within one year | 42/48 | €14,611 | €36,419 | +€21,808 | +149% |
| Current portion of amounts payable after more than one year | 42 | €7,550 | €7,895 | +€346 | +4.6% |
| Trade debts | 44 | €264 | €1,348 | +€1,084 | +411% |
| Suppliers | 440/4 | €264 | €1,348 | +€1,084 | +411% |
| Taxes, remuneration and social security | 45 | €3,297 | €600 | -€2,697 | -81.8% |
| Taxes | 450/3 | €3,297 | €600 | -€2,697 | -81.8% |
| Other amounts payable | 47/48 | €3,500 | €26,576 | +€23,076 | +659% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,173 | €11,420 | +€247 | +2.2% |
| Other operating charges | 640/8 | €1,015 | €676 | -€339 | -33.4% |
| Gross operating margin | 9900 | €46,112 | €2,994 | -€43,118 | -93.5% |
| Operating profit (loss) | 9901 | €33,924 | -€9,102 | -€43,027 | |
| Financial income | 75/76B | €632 | €126,820 | +€126,188 | +19,964% |
| Recurring financial income | 75 | €632 | €0 | -€632 | -100% |
| Non-recurring financial income | 76B | - | €126,820 | +€126,820 | |
| Financial charges | 65/66B | €1,564 | €1,495 | -€69 | -4.4% |
| Recurring financial charges | 65 | €1,564 | €1,495 | -€69 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €32,992 | €116,223 | +€83,231 | +252% |
| Income taxes | 67/77 | €6,021 | €10,711 | +€4,690 | +77.9% |
| Profit (loss) for the period | 9904 | €26,971 | €105,512 | +€78,541 | +291% |
| Profit (loss) for the period to be appropriated | 9905 | €26,971 | €105,512 | +€78,541 | +291% |
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 15 October 2026 via checked.be.