AGRIPUR: 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.
AGRIPUR
Largest movements
- Tangible fixed assets -€36,016
down €36,016 (-15.2%), from €237,010 to €200,993
of which Plant, machinery and equipment: -€41,065
- Receivables within one year +€20,472
up €20,472 (+81.5%), from €25,129 to €45,601
of which Trade receivables: +€23,845
- Cash +€6,278
up €6,278 (+106.8%), from €5,878 to €12,156
mainly Depreciation (+€46,916) and Other debts (+€28,420)
- Stocks and contracts +€5,462
up €5,462 (+15.7%), from €34,893 to €40,355
- Debts after one year -€52,429
down €52,429 (-80.0%), from €65,536 to €13,107
- Other debts +€28,420
up €28,420 (+16.7%), from €169,672 to €198,092
- Trade debts +€13,966
up €13,966 (+20.7%), from €67,392 to €81,359
- Profit (loss) carried forward +€4,260
up €4,260 (+4.1%), from -€104,593 to -€100,334
- Gross operating margin +€21,851
up €21,851 (+70.5%), from €31,008 to €52,859
- Financial charges -€872
down €872 (-34.1%), from €2,555 to €1,684
- Depreciation +€748
up €748 (+1.6%), from €46,168 to €46,916
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 | €308,716 | €304,081 | -€4,635 | -1.5% |
| Fixed assets | 21/28 | €241,305 | €204,388 | -€36,916 | -15.3% |
| Intangible fixed assets | 21 | €4,225 | €3,325 | -€900 | -21.3% |
| Tangible fixed assets | 22/27 | €237,010 | €200,993 | -€36,016 | -15.2% |
| Land and buildings | 22 | €27,083 | €22,255 | -€4,828 | -17.8% |
| Plant, machinery and equipment | 23 | €209,927 | €168,862 | -€41,065 | -19.6% |
| Furniture and vehicles | 24 | - | €9,877 | +€9,877 | |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €67,411 | €99,692 | +€32,281 | +47.9% |
| Stocks and contracts in progress | 3 | €34,893 | €40,355 | +€5,462 | +15.7% |
| Stocks | 30/36 | €34,893 | €40,355 | +€5,462 | +15.7% |
| Amounts receivable within one year | 40/41 | €25,129 | €45,601 | +€20,472 | +81.5% |
| Trade receivables | 40 | €21,756 | €45,601 | +€23,845 | +109.6% |
| Other amounts receivable | 41 | €3,373 | - | -€3,373 | |
| Cash at bank and in hand | 54/58 | €5,878 | €12,156 | +€6,278 | +106.8% |
| Deferred charges and accrued income | 490/1 | €1,512 | €1,581 | +€69 | +4.6% |
| Total equity and liabilities | 10/49 | €308,716 | €304,081 | -€4,635 | -1.5% |
| Equity | 10/15 | -€46,313 | -€42,054 | +€4,260 | +9.2% |
| Contributions | 10/11 | €56,420 | €56,420 | = | 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 | -€104,593 | -€100,334 | +€4,260 | +4.1% |
| Amounts payable | 17/49 | €355,029 | €346,134 | -€8,894 | -2.5% |
| Amounts payable after more than one year | 17 | €65,536 | €13,107 | -€52,429 | -80.0% |
| Financial debts | 170/4 | €65,536 | €13,107 | -€52,429 | -80.0% |
| Amounts payable within one year | 42/48 | €289,493 | €333,027 | +€43,534 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €52,429 | €52,429 | = | 0.0% |
| Trade debts | 44 | €67,392 | €81,359 | +€13,966 | +20.7% |
| Suppliers | 440/4 | €67,392 | €81,359 | +€13,966 | +20.7% |
| Taxes, remuneration and social security | 45 | - | €1,148 | +€1,148 | |
| Taxes | 450/3 | - | €1,148 | +€1,148 | |
| Other amounts payable | 47/48 | €169,672 | €198,092 | +€28,420 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,168 | €46,916 | +€748 | +1.6% |
| Gross operating margin | 9900 | €31,008 | €52,859 | +€21,851 | +70.5% |
| Operating profit (loss) | 9901 | -€15,160 | €5,943 | +€21,103 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,555 | €1,684 | -€872 | -34.1% |
| Recurring financial charges | 65 | €2,555 | €1,684 | -€872 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,715 | €4,260 | +€21,975 | |
| Profit (loss) for the period | 9904 | -€17,715 | €4,260 | +€21,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,715 | €4,260 | +€21,975 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.