AGRIS: 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.
AGRIS
Largest movements
- Receivables within one year +€15,075
up €15,075 (+20.8%), from €72,554 to €87,629
of which Other amounts receivable: +€19,915
- Cash -€9,834
down €9,834 (-11.5%), from €85,561 to €75,727
mainly Accrued charges and deferred income (-€19,599) and Receivables within one year (-€15,075)
- Tangible fixed assets -€7,002
down €7,002 (-16.0%), from €43,859 to €36,856
- Reserves +€21,878
up €21,878 (+13.2%), from €165,902 to €187,779
of which Distributable reserves: +€21,878
- Accrued charges and deferred income -€19,599
no longer reported in 2025 (was €19,599)
- Tax, wage and social debts -€2,613
no longer reported in 2025 (was €2,613)
- Short-term financial debts -€2,470
down €2,470 (-29.6%), from €8,333 to €5,864
- Gross operating margin -€5,681
down €5,681 (-11.7%), from €48,348 to €42,667
- Taxes -€1,748
down €1,748 (-19.3%), from €9,079 to €7,331
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 | €202,646 | €200,239 | -€2,406 | -1.2% |
| Fixed assets | 21/28 | €43,859 | €36,856 | -€7,002 | -16.0% |
| Tangible fixed assets | 22/27 | €43,859 | €36,856 | -€7,002 | -16.0% |
| Land and buildings | 22 | €43,859 | €36,856 | -€7,002 | -16.0% |
| Current assets | 29/58 | €158,787 | €163,383 | +€4,596 | +2.9% |
| Amounts receivable within one year | 40/41 | €72,554 | €87,629 | +€15,075 | +20.8% |
| Trade receivables | 40 | €10,285 | €5,445 | -€4,840 | -47.1% |
| Other amounts receivable | 41 | €62,269 | €82,184 | +€19,915 | +32.0% |
| Cash at bank and in hand | 54/58 | €85,561 | €75,727 | -€9,834 | -11.5% |
| Deferred charges and accrued income | 490/1 | €672 | €27 | -€645 | -96.0% |
| Total equity and liabilities | 10/49 | €202,646 | €200,239 | -€2,406 | -1.2% |
| Equity | 10/15 | €170,253 | €192,131 | +€21,878 | +12.9% |
| Contributions | 10/11 | €4,351 | €4,351 | = | 0.0% |
| Reserves | 13 | €165,902 | €187,779 | +€21,878 | +13.2% |
| Non-distributable reserves | 130/1 | €436 | €436 | = | 0.0% |
| Reserves not available under the articles | 1311 | €436 | €436 | = | 0.0% |
| Distributable reserves | 133 | €165,466 | €187,343 | +€21,878 | +13.2% |
| Amounts payable | 17/49 | €32,393 | €8,109 | -€24,284 | -75.0% |
| Amounts payable within one year | 42/48 | €12,794 | €8,109 | -€4,685 | -36.6% |
| Financial debts | 43 | €8,333 | €5,864 | -€2,470 | -29.6% |
| Credit institutions | 430/8 | €8,333 | €5,864 | -€2,470 | -29.6% |
| Trade debts | 44 | €1,847 | €2,245 | +€398 | +21.5% |
| Suppliers | 440/4 | €1,847 | €2,245 | +€398 | +21.5% |
| Taxes, remuneration and social security | 45 | €2,613 | - | -€2,613 | |
| Taxes | 450/3 | €2,613 | - | -€2,613 | |
| Accrued charges and deferred income | 492/3 | €19,599 | - | -€19,599 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,977 | €9,188 | +€211 | +2.4% |
| Other operating charges | 640/8 | €3,865 | €3,982 | +€118 | +3.0% |
| Gross operating margin | 9900 | €48,348 | €42,667 | -€5,681 | -11.7% |
| Operating profit (loss) | 9901 | €35,506 | €29,497 | -€6,010 | -16.9% |
| Financial charges | 65/66B | €201 | €287 | +€86 | +42.9% |
| Recurring financial charges | 65 | €201 | €287 | +€86 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €35,305 | €29,209 | -€6,096 | -17.3% |
| Income taxes | 67/77 | €9,079 | €7,331 | -€1,748 | -19.3% |
| Profit (loss) for the period | 9904 | €26,226 | €21,878 | -€4,348 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,226 | €21,878 | -€4,348 | -16.6% |
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 17 October 2026 via checked.be.