AGRISART: 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.
AGRISART
Largest movements
- Cash +€34,690
up €34,690 (+12.8%), from €271,214 to €305,904
mainly Trade debts (+€53,740) and Net result for the year (+€25,747)
- Receivables within one year +€32,590
up €32,590 (+17.3%), from €187,951 to €220,541
- Trade debts +€53,740
up €53,740 (+126.0%), from €42,639 to €96,379
- Profit (loss) carried forward +€25,747
up €25,747 (+6.0%), from €427,406 to €453,153
- Tax, wage and social debts -€11,856
down €11,856 (-62.8%), from €18,871 to €7,015
- Other operating charges +€6,620
up €6,620 (+662.0%), from €1,000 to €7,620
- Write-downs -€4,088
new in 2025: -€4,088
- Gross operating margin -€4,005
down €4,005 (-8.5%), from €46,991 to €42,986
- Financial income +€685
up €685 (+35.7%), from €1,919 to €2,604
- Taxes +€496
up €496 (+3.8%), from €13,202 to €13,699
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 | €512,741 | €576,997 | +€64,257 | +12.5% |
| Fixed assets | 21/28 | €5,654 | €3,082 | -€2,572 | -45.5% |
| Tangible fixed assets | 22/27 | €5,654 | €3,082 | -€2,572 | -45.5% |
| Furniture and vehicles | 24 | €5,654 | €3,082 | -€2,572 | -45.5% |
| Current assets | 29/58 | €507,087 | €573,915 | +€66,829 | +13.2% |
| Amounts receivable within one year | 40/41 | €187,951 | €220,541 | +€32,590 | +17.3% |
| Trade receivables | 40 | €187,951 | €220,541 | +€32,590 | +17.3% |
| Current investments | 50/53 | €45,599 | €45,599 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €271,214 | €305,904 | +€34,690 | +12.8% |
| Deferred charges and accrued income | 490/1 | €2,323 | €1,871 | -€452 | -19.5% |
| Total equity and liabilities | 10/49 | €512,741 | €576,997 | +€64,257 | +12.5% |
| Equity | 10/15 | €447,857 | €473,604 | +€25,747 | +5.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €427,406 | €453,153 | +€25,747 | +6.0% |
| Amounts payable | 17/49 | €64,884 | €103,393 | +€38,510 | +59.4% |
| Amounts payable within one year | 42/48 | €64,884 | €103,393 | +€38,510 | +59.4% |
| Trade debts | 44 | €42,639 | €96,379 | +€53,740 | +126.0% |
| Suppliers | 440/4 | €42,639 | €96,379 | +€53,740 | +126.0% |
| Taxes, remuneration and social security | 45 | €18,871 | €7,015 | -€11,856 | -62.8% |
| Taxes | 450/3 | €18,871 | €7,015 | -€11,856 | -62.8% |
| Other amounts payable | 47/48 | €3,374 | - | -€3,374 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,554 | €2,572 | +€18 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€4,088 | -€4,088 | |
| Other operating charges | 640/8 | €1,000 | €7,620 | +€6,620 | +662.0% |
| Gross operating margin | 9900 | €46,991 | €42,986 | -€4,005 | -8.5% |
| Operating profit (loss) | 9901 | €43,437 | €36,882 | -€6,555 | -15.1% |
| Financial income | 75/76B | €1,919 | €2,604 | +€685 | +35.7% |
| Recurring financial income | 75 | €1,919 | €2,604 | +€685 | +35.7% |
| Financial charges | 65/66B | €57 | €41 | -€16 | -27.8% |
| Recurring financial charges | 65 | €57 | €41 | -€16 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €45,299 | €39,445 | -€5,854 | -12.9% |
| Income taxes | 67/77 | €13,202 | €13,699 | +€496 | +3.8% |
| Profit (loss) for the period | 9904 | €32,097 | €25,747 | -€6,350 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,097 | €25,747 | -€6,350 | -19.8% |
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 11 October 2026 via checked.be.