AGRIPHIL: 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.
AGRIPHIL
Largest movements
- Receivables within one year -€128,809
down €128,809 (-85.8%), from €150,149 to €21,340
of which Trade receivables: -€108,739
- Tangible fixed assets -€27,840
down €27,840 (-15.4%), from €180,894 to €153,054
of which Plant, machinery and equipment: -€26,815
- Cash +€8,676
up €8,676 (+493%), from €1,761 to €10,437
mainly Receivables within one year (+€128,809) and Depreciation (+€32,019)
- Advances received -€96,700
no longer reported in 2025 (was €96,700)
- Debts after one year -€21,100
down €21,100 (-14.3%), from €147,700 to €126,600
- Other debts -€17,000
no longer reported in 2025 (was €17,000)
- Profit (loss) carried forward -€12,761
down €12,761 (-392%), from -€3,254 to -€16,015
- Current portion of long-term debt -€6,000
down €6,000 (-22.1%), from €27,100 to €21,100
- Gross operating margin -€21,928
down €21,928 (-42.7%), from €51,408 to €29,480
- Financial charges -€1,144
down €1,144 (-11.2%), from €10,226 to €9,082
- Depreciation -€1,116
down €1,116 (-3.4%), from €33,135 to €32,019
- Other operating charges +€589
up €589 (+107%), from €551 to €1,140
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 | €332,804 | €184,831 | -€147,973 | -44.5% |
| Fixed assets | 21/28 | €180,894 | €153,054 | -€27,840 | -15.4% |
| Tangible fixed assets | 22/27 | €180,894 | €153,054 | -€27,840 | -15.4% |
| Plant, machinery and equipment | 23 | €174,954 | €148,140 | -€26,815 | -15.3% |
| Other tangible fixed assets | 26 | €5,940 | €4,915 | -€1,025 | -17.3% |
| Current assets | 29/58 | €151,910 | €31,777 | -€120,133 | -79.1% |
| Amounts receivable within one year | 40/41 | €150,149 | €21,340 | -€128,809 | -85.8% |
| Trade receivables | 40 | €114,112 | €5,373 | -€108,739 | -95.3% |
| Other amounts receivable | 41 | €36,037 | €15,966 | -€20,071 | -55.7% |
| Cash at bank and in hand | 54/58 | €1,761 | €10,437 | +€8,676 | +493% |
| Total equity and liabilities | 10/49 | €332,804 | €184,831 | -€147,973 | -44.5% |
| Equity | 10/15 | €17,083 | €4,322 | -€12,761 | -74.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,745 | €1,745 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,745 | €1,745 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,745 | €1,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,254 | -€16,015 | -€12,761 | -392% |
| Amounts payable | 17/49 | €315,721 | €180,510 | -€135,212 | -42.8% |
| Amounts payable after more than one year | 17 | €147,700 | €126,600 | -€21,100 | -14.3% |
| Financial debts | 170/4 | €147,700 | €126,600 | -€21,100 | -14.3% |
| Amounts payable within one year | 42/48 | €168,021 | €53,910 | -€114,112 | -67.9% |
| Current portion of amounts payable after more than one year | 42 | €27,100 | €21,100 | -€6,000 | -22.1% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €2,221 | €4,458 | +€2,236 | +101% |
| Suppliers | 440/4 | €2,221 | €4,458 | +€2,236 | +101% |
| Advances received on contracts in progress | 46 | €96,700 | - | -€96,700 | |
| Taxes, remuneration and social security | 45 | - | €3,352 | +€3,352 | |
| Taxes | 450/3 | - | €3,352 | +€3,352 | |
| Other amounts payable | 47/48 | €17,000 | - | -€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,135 | €32,019 | -€1,116 | -3.4% |
| Other operating charges | 640/8 | €551 | €1,140 | +€589 | +107% |
| Gross operating margin | 9900 | €51,408 | €29,480 | -€21,928 | -42.7% |
| Operating profit (loss) | 9901 | €17,722 | -€3,679 | -€21,401 | |
| Financial charges | 65/66B | €10,226 | €9,082 | -€1,144 | -11.2% |
| Recurring financial charges | 65 | €10,226 | €9,082 | -€1,144 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €7,497 | -€12,761 | -€20,257 | |
| Profit (loss) for the period | 9904 | €7,497 | -€12,761 | -€20,257 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,497 | -€12,761 | -€20,257 |
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 14 October 2026 via checked.be.