AGRISER: 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.
AGRISER
Largest movements
- Tangible fixed assets +€48,408
up €48,408 (+29.8%), from €162,408 to €210,816
of which Furniture and vehicles: +€62,666
- Receivables within one year -€42,456
down €42,456 (-25.0%), from €170,074 to €127,618
of which Trade receivables: -€56,784
- Deferred charges and accrued income +€4,163
up €4,163 (+76.1%), from €5,474 to €9,637
- Reserves +€52,200
up €52,200 (+44.2%), from €118,160 to €170,360
- Trade debts -€18,149
down €18,149 (-34.4%), from €52,822 to €34,673
- Debts after one year -€17,044
down €17,044 (-27.0%), from €63,225 to €46,182
- Gross operating margin +€63,503
up €63,503 (+61.8%), from €102,750 to €166,253
- Depreciation +€24,488
up €24,488 (+67.5%), from €36,268 to €60,756
- Taxes +€8,232
up €8,232 (+51.0%), from €16,156 to €24,387
- Other operating charges +€8,130
up €8,130 (+59.5%), from €13,663 to €21,793
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 | €345,157 | €357,491 | +€12,334 | +3.6% |
| Fixed assets | 21/28 | €162,718 | €211,261 | +€48,543 | +29.8% |
| Tangible fixed assets | 22/27 | €162,408 | €210,816 | +€48,408 | +29.8% |
| Plant, machinery and equipment | 23 | €32,902 | €18,645 | -€14,258 | -43.3% |
| Furniture and vehicles | 24 | €129,506 | €192,171 | +€62,666 | +48.4% |
| Financial fixed assets | 28 | €310 | €445 | +€135 | +43.5% |
| Current assets | 29/58 | €182,439 | €146,230 | -€36,209 | -19.8% |
| Amounts receivable within one year | 40/41 | €170,074 | €127,618 | -€42,456 | -25.0% |
| Trade receivables | 40 | €165,314 | €108,530 | -€56,784 | -34.3% |
| Other amounts receivable | 41 | €4,760 | €19,088 | +€14,328 | +301.0% |
| Cash at bank and in hand | 54/58 | €6,891 | €8,975 | +€2,084 | +30.2% |
| Deferred charges and accrued income | 490/1 | €5,474 | €9,637 | +€4,163 | +76.1% |
| Total equity and liabilities | 10/49 | €345,157 | €357,491 | +€12,334 | +3.6% |
| Equity | 10/15 | €150,639 | €202,889 | +€52,251 | +34.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,160 | €170,360 | +€52,200 | +44.2% |
| Distributable reserves | 133 | €118,160 | €170,360 | +€52,200 | +44.2% |
| Profit (loss) carried forward | 14 | €13,879 | €13,929 | +€51 | +0.4% |
| Amounts payable | 17/49 | €194,519 | €154,602 | -€39,917 | -20.5% |
| Amounts payable after more than one year | 17 | €63,225 | €46,182 | -€17,044 | -27.0% |
| Financial debts | 170/4 | €63,225 | €46,182 | -€17,044 | -27.0% |
| Amounts payable within one year | 42/48 | €131,293 | €108,420 | -€22,873 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €20,020 | €17,044 | -€2,976 | -14.9% |
| Financial debts | 43 | €15,464 | €16,146 | +€682 | +4.4% |
| Credit institutions | 430/8 | €15,464 | €16,146 | +€682 | +4.4% |
| Trade debts | 44 | €52,822 | €34,673 | -€18,149 | -34.4% |
| Suppliers | 440/4 | €52,822 | €34,673 | -€18,149 | -34.4% |
| Taxes, remuneration and social security | 45 | €16,193 | €14,098 | -€2,096 | -12.9% |
| Taxes | 450/3 | €16,193 | €14,098 | -€2,096 | -12.9% |
| Other amounts payable | 47/48 | €26,794 | €26,460 | -€334 | -1.2% |
| Non-recurring operating income | 76A | €14,000 | €6,000 | -€8,000 | -57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,268 | €60,756 | +€24,488 | +67.5% |
| Other operating charges | 640/8 | €13,663 | €21,793 | +€8,130 | +59.5% |
| Non-recurring operating charges | 66A | - | €993 | +€993 | |
| Gross operating margin | 9900 | €102,750 | €166,253 | +€63,503 | +61.8% |
| Operating profit (loss) | 9901 | €52,819 | €82,712 | +€29,892 | +56.6% |
| Financial income | 75/76B | €2 | €579 | +€578 | +36325.2% |
| Recurring financial income | 75 | €2 | €579 | +€578 | +36325.2% |
| Financial charges | 65/66B | €5,335 | €6,653 | +€1,318 | +24.7% |
| Recurring financial charges | 65 | €5,335 | €6,653 | +€1,318 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €47,485 | €76,638 | +€29,152 | +61.4% |
| Income taxes | 67/77 | €16,156 | €24,387 | +€8,232 | +51.0% |
| Profit (loss) for the period | 9904 | €31,330 | €52,251 | +€20,921 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,330 | €52,251 | +€20,921 | +66.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.