AGRIPHI: 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.
AGRIPHI
Largest movements
- Tangible fixed assets -€74,981
down €74,981 (-17.8%), from €422,071 to €347,089
of which Plant, machinery and equipment: -€69,090
- Cash +€54,876
up €54,876 (+279.5%), from €19,635 to €74,511
mainly Depreciation (+€80,881) and Net result for the year (+€32,224)
- Debts after one year -€51,219
down €51,219 (-15.6%), from €328,265 to €277,046
of which Financial debts: -€51,359
- Profit (loss) carried forward +€32,224
up €32,224 (+52.1%), from €61,838 to €94,062
- Current portion of long-term debt -€9,386
down €9,386 (-15.5%), from €60,745 to €51,359
- Trade debts +€4,871
up €4,871 (+117.5%), from €4,146 to €9,017
- Gross operating margin +€77,441
up €77,441 (+170.2%), from €45,494 to €122,935
- Financial charges +€3,321
up €3,321 (+58.1%), from €5,717 to €9,038
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 | €466,039 | €441,284 | -€24,756 | -5.3% |
| Fixed assets | 21/28 | €422,071 | €347,089 | -€74,981 | -17.8% |
| Tangible fixed assets | 22/27 | €422,071 | €347,089 | -€74,981 | -17.8% |
| Plant, machinery and equipment | 23 | €392,924 | €323,834 | -€69,090 | -17.6% |
| Furniture and vehicles | 24 | €29,147 | €23,256 | -€5,891 | -20.2% |
| Current assets | 29/58 | €43,968 | €94,194 | +€50,226 | +114.2% |
| Stocks and contracts in progress | 3 | €7,686 | €7,544 | -€142 | -1.9% |
| Stocks | 30/36 | €7,686 | €7,544 | -€142 | -1.9% |
| Amounts receivable within one year | 40/41 | €14,969 | €10,406 | -€4,563 | -30.5% |
| Trade receivables | 40 | €14,780 | €2,527 | -€12,253 | -82.9% |
| Other amounts receivable | 41 | €189 | €7,879 | +€7,690 | +4062.7% |
| Cash at bank and in hand | 54/58 | €19,635 | €74,511 | +€54,876 | +279.5% |
| Deferred charges and accrued income | 490/1 | €1,678 | €1,733 | +€55 | +3.3% |
| Total equity and liabilities | 10/49 | €466,039 | €441,284 | -€24,756 | -5.3% |
| Equity | 10/15 | €72,838 | €103,862 | +€31,024 | +42.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,838 | €94,062 | +€32,224 | +52.1% |
| Investment grants | 15 | €2,940 | €1,740 | -€1,200 | -40.8% |
| Amounts payable | 17/49 | €393,201 | €337,422 | -€55,780 | -14.2% |
| Amounts payable after more than one year | 17 | €328,265 | €277,046 | -€51,219 | -15.6% |
| Financial debts | 170/4 | €264,793 | €213,434 | -€51,359 | -19.4% |
| Other amounts payable | 178/9 | €63,472 | €63,612 | +€140 | +0.2% |
| Amounts payable within one year | 42/48 | €64,937 | €60,376 | -€4,561 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €60,745 | €51,359 | -€9,386 | -15.5% |
| Trade debts | 44 | €4,146 | €9,017 | +€4,871 | +117.5% |
| Suppliers | 440/4 | €4,146 | €9,017 | +€4,871 | +117.5% |
| Taxes, remuneration and social security | 45 | €46 | - | -€46 | |
| Taxes | 450/3 | €46 | - | -€46 | |
| Remuneration, social security and pensions | 62 | €291 | €259 | -€32 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,022 | €80,881 | +€860 | +1.1% |
| Other operating charges | 640/8 | €653 | €536 | -€117 | -18.0% |
| Gross operating margin | 9900 | €45,494 | €122,935 | +€77,441 | +170.2% |
| Operating profit (loss) | 9901 | -€35,473 | €41,258 | +€76,731 | |
| Financial income | 75/76B | €1 | €3 | +€3 | +524.5% |
| Recurring financial income | 75 | €1 | €3 | +€3 | +524.5% |
| Financial charges | 65/66B | €5,717 | €9,038 | +€3,321 | +58.1% |
| Recurring financial charges | 65 | €5,717 | €9,038 | +€3,321 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | -€41,189 | €32,224 | +€73,413 | |
| Profit (loss) for the period | 9904 | -€41,189 | €32,224 | +€73,413 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,189 | €32,224 | +€73,413 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.