AGRIRENT: 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.
What changed
AGRIRENT
NACE 77.310, Rental and leasing activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€45,175
2024 · -€10,387+€55,562
Equity
€164,921
2024 · €119,746+€45,175
Cash
€20,063
2024 · €21,953-€1,890
Balance sheet total
€892,304
2024 · €912,980-€20,675
Largest movements
Assets
- Receivables within one year -€47,237
down €47,237 (-19.9%), from €237,206 to €189,968
of which Trade receivables: -€25,974
- Stocks and contracts +€32,000
new in 2025: €32,000
Equity and liabilities
- Trade debts -€53,650
down €53,650 (-15.0%), from €356,647 to €302,997
- Profit (loss) carried forward +€45,175
up €45,175 (+46.2%), from €97,746 to €142,921
- Tax, wage and social debts +€18,376
up €18,376, from €0 to €18,376
- Debts after one year -€15,553
down €15,553 (-5.4%), from €288,424 to €272,871
- Current portion of long-term debt -€15,399
down €15,399 (-10.5%), from €146,266 to €130,867
Income statement
- Gross operating margin +€35,591
up €35,591 (+15.3%), from €232,479 to €268,071
- Taxes +€13,031
up €13,031, from €0 to €13,031
- Financial charges -€3,423
down €3,423 (-16.3%), from €20,962 to €17,539
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.
Result 2024
-€10,387
Gross operating margin
+€35,591
Depreciation
-€1,805
Other operating charges
+€964
Other operating items
+€31,618
Financial income
-€1,199
Financial charges
+€3,423
Taxes
-€13,031
Result 2025
€45,175
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€209,444
Investment
-€180,382
Financing
-€30,951
Cash 2024
€21,953
From operations (derived)
+€209,444
Net result for the year
+€45,175
Depreciation
+€186,698
Stocks and contracts
-€32,000
Receivables within one year
+€47,237
Deferred charges and accrued income
-€2,767
Trade debts
-€53,650
Tax, wage and social debts
+€18,376
Advances received
+€1,000
Accrued charges and deferred income
-€626
Investment (derived)
-€180,382
Investment in fixed assets (net)
-€180,382
Financing
-€30,951
Debts after one year
-€15,553
Current portion of long-term debt
-€15,399
Cash 2025
€20,063
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €912,980 | €892,304 | -€20,675 | -2.3% |
| Fixed assets | 21/28 | €649,107 | €642,792 | -€6,316 | -1.0% |
| Tangible fixed assets | 22/27 | €649,107 | €642,792 | -€6,316 | -1.0% |
| Plant, machinery and equipment | 23 | €285,357 | €258,035 | -€27,322 | -9.6% |
| Leasing and similar rights | 25 | €363,750 | €384,757 | +€21,006 | +5.8% |
| Current assets | 29/58 | €263,872 | €249,513 | -€14,360 | -5.4% |
| Stocks and contracts in progress | 3 | - | €32,000 | +€32,000 | |
| Stocks | 30/36 | - | €32,000 | +€32,000 | |
| Amounts receivable within one year | 40/41 | €237,206 | €189,968 | -€47,237 | -19.9% |
| Trade receivables | 40 | €214,905 | €188,931 | -€25,974 | -12.1% |
| Other amounts receivable | 41 | €22,301 | €1,037 | -€21,263 | -95.3% |
| Cash at bank and in hand | 54/58 | €21,953 | €20,063 | -€1,890 | -8.6% |
| Deferred charges and accrued income | 490/1 | €4,714 | €7,481 | +€2,767 | +58.7% |
| Total equity and liabilities | 10/49 | €912,980 | €892,304 | -€20,675 | -2.3% |
| Equity | 10/15 | €119,746 | €164,921 | +€45,175 | +37.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,746 | €142,921 | +€45,175 | +46.2% |
| Amounts payable | 17/49 | €793,234 | €727,383 | -€65,851 | -8.3% |
| Amounts payable after more than one year | 17 | €288,424 | €272,871 | -€15,553 | -5.4% |
| Financial debts | 170/4 | €288,424 | €272,871 | -€15,553 | -5.4% |
| Amounts payable within one year | 42/48 | €502,912 | €453,240 | -€49,672 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €146,266 | €130,867 | -€15,399 | -10.5% |
| Trade debts | 44 | €356,647 | €302,997 | -€53,650 | -15.0% |
| Suppliers | 440/4 | €356,647 | €302,997 | -€53,650 | -15.0% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €0 | €18,376 | +€18,376 | |
| Taxes | 450/3 | €0 | €18,376 | +€18,376 | |
| Accrued charges and deferred income | 492/3 | €1,897 | €1,272 | -€626 | -33.0% |
| Non-recurring operating income | 76A | €38,703 | €152,388 | +€113,685 | +294% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184,893 | €186,698 | +€1,805 | +1.0% |
| Other operating charges | 640/8 | €1,824 | €860 | -€964 | -52.9% |
| Non-recurring operating charges | 66A | €36,397 | €4,778 | -€31,618 | -86.9% |
| Gross operating margin | 9900 | €232,479 | €268,071 | +€35,591 | +15.3% |
| Operating profit (loss) | 9901 | €9,366 | €75,735 | +€66,369 | +709% |
| Financial income | 75/76B | €1,209 | €10 | -€1,199 | -99.2% |
| Recurring financial income | 75 | €1,209 | €10 | -€1,199 | -99.2% |
| Financial charges | 65/66B | €20,962 | €17,539 | -€3,423 | -16.3% |
| Recurring financial charges | 65 | €20,962 | €17,539 | -€3,423 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,387 | €58,206 | +€68,593 | |
| Income taxes | 67/77 | €0 | €13,031 | +€13,031 | |
| Profit (loss) for the period | 9904 | -€10,387 | €45,175 | +€55,562 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,387 | €45,175 | +€55,562 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.