AGRIPRISCHE: 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.
AGRIPRISCHE
Largest movements
- Cash -€436,825
down €436,825 (-97.6%), from €447,683 to €10,858
mainly Receivables within one year (-€253,647) and Contributions, distributions and other (-€150,353)
- Receivables within one year +€253,647
up €253,647 (+210.9%), from €120,267 to €373,915
of which Other amounts receivable: +€242,685
- Tangible fixed assets -€72,568
down €72,568 (-4.5%), from €1.6m to €1.5m
- Reserves -€166,196
down €166,196 (-8.2%), from €2.0m to €1.9m
of which Distributable reserves: -€164,336
- Tax, wage and social debts -€86,306
no longer reported in 2024 (was €86,306)
- Gross operating margin -€353,680
down €353,680 (-88.0%), from €401,729 to €48,049
- Taxes -€101,984
no longer reported in 2024 (was €101,984)
- Other operating charges -€6,330
down €6,330 (-28.3%), from €22,331 to €16,001
- Depreciation -€5,587
down €5,587 (-10.2%), from €54,825 to €49,238
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,180,726 | €1,915,149 | -€265,577 | -12.2% |
| Fixed assets | 21/28 | €1,602,944 | €1,530,376 | -€72,568 | -4.5% |
| Tangible fixed assets | 22/27 | €1,602,944 | €1,530,376 | -€72,568 | -4.5% |
| Land and buildings | 22 | €1,485,891 | €1,456,461 | -€29,430 | -2.0% |
| Plant, machinery and equipment | 23 | €73,293 | €50,871 | -€22,422 | -30.6% |
| Furniture and vehicles | 24 | €39,881 | €22,183 | -€17,698 | -44.4% |
| Other tangible fixed assets | 26 | €3,879 | €861 | -€3,018 | -77.8% |
| Current assets | 29/58 | €577,782 | €384,773 | -€193,009 | -33.4% |
| Amounts receivable within one year | 40/41 | €120,267 | €373,915 | +€253,647 | +210.9% |
| Trade receivables | 40 | €81,341 | €92,303 | +€10,962 | +13.5% |
| Other amounts receivable | 41 | €38,926 | €281,612 | +€242,685 | +623.4% |
| Current investments | 50/53 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €447,683 | €10,858 | -€436,825 | -97.6% |
| Deferred charges and accrued income | 490/1 | €4,831 | - | -€4,831 | |
| Total equity and liabilities | 10/49 | €2,180,726 | €1,915,149 | -€265,577 | -12.2% |
| Equity | 10/15 | €2,034,828 | €1,867,715 | -€167,112 | -8.2% |
| Contributions | 10/11 | €12,400 | €11,484 | -€916 | -7.4% |
| Reserves | 13 | €2,022,428 | €1,856,232 | -€166,196 | -8.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €2,020,568 | €1,856,232 | -€164,336 | -8.1% |
| Amounts payable | 17/49 | €145,898 | €47,434 | -€98,465 | -67.5% |
| Amounts payable after more than one year | 17 | €31,208 | €31,208 | = | 0.0% |
| Financial debts | 170/4 | €29,708 | €29,708 | = | 0.0% |
| Other amounts payable | 178/9 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €113,940 | €16,226 | -€97,715 | -85.8% |
| Current portion of amounts payable after more than one year | 42 | €14,854 | €15,604 | +€750 | +5.0% |
| Financial debts | 43 | €6,927 | - | -€6,927 | |
| Credit institutions | 430/8 | €6,927 | - | -€6,927 | |
| Trade debts | 44 | €5,853 | €622 | -€5,232 | -89.4% |
| Suppliers | 440/4 | €5,853 | €622 | -€5,232 | -89.4% |
| Taxes, remuneration and social security | 45 | €86,306 | - | -€86,306 | |
| Taxes | 450/3 | €86,306 | - | -€86,306 | |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,825 | €49,238 | -€5,587 | -10.2% |
| Other operating charges | 640/8 | €22,331 | €16,001 | -€6,330 | -28.3% |
| Gross operating margin | 9900 | €401,729 | €48,049 | -€353,680 | -88.0% |
| Operating profit (loss) | 9901 | €324,573 | -€17,190 | -€341,763 | |
| Financial income | 75/76B | €580 | €1,182 | +€602 | +103.9% |
| Recurring financial income | 75 | €580 | €1,182 | +€602 | +103.9% |
| Financial charges | 65/66B | €4,056 | €751 | -€3,306 | -81.5% |
| Recurring financial charges | 65 | €4,056 | €751 | -€3,306 | -81.5% |
| Profit (loss) for the period before taxes | 9903 | €321,096 | -€16,759 | -€337,855 | |
| Income taxes | 67/77 | €101,984 | - | -€101,984 | |
| Profit (loss) for the period | 9904 | €219,112 | -€16,759 | -€235,871 | |
| Profit (loss) for the period to be appropriated | 9905 | €219,112 | -€16,759 | -€235,871 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.