AgriServices: 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.
AgriServices
Largest movements
- Tangible fixed assets -€41,205
down €41,205 (-5.2%), from €797,146 to €755,941
of which Land and buildings: -€22,756
- Receivables within one year +€20,915
up €20,915 (+455%), from €4,599 to €25,514
of which Trade receivables: +€19,604
- Debts after one year -€42,470
down €42,470 (-7.7%), from €554,027 to €511,557
of which Financial debts: -€42,470
- Reserves +€26,589
up €26,589 (+17.9%), from €148,542 to €175,131
- Depreciation -€14,642
down €14,642 (-24.6%), from €59,479 to €44,837
- Financial charges +€6,482
up €6,482 (+27.9%), from €23,241 to €29,723
- Taxes +€3,862
up €3,862 (+40.4%), from €9,565 to €13,427
- Gross operating margin -€1,593
down €1,593 (-1.3%), from €119,525 to €117,932
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 | €905,349 | €890,395 | -€14,954 | -1.7% |
| Fixed assets | 21/28 | €797,146 | €755,941 | -€41,205 | -5.2% |
| Tangible fixed assets | 22/27 | €797,146 | €755,941 | -€41,205 | -5.2% |
| Land and buildings | 22 | €729,497 | €706,741 | -€22,756 | -3.1% |
| Plant, machinery and equipment | 23 | €29,587 | €24,904 | -€4,683 | -15.8% |
| Furniture and vehicles | 24 | €37,192 | €23,606 | -€13,586 | -36.5% |
| Other tangible fixed assets | 26 | €870 | €690 | -€180 | -20.7% |
| Current assets | 29/58 | €108,203 | €134,454 | +€26,251 | +24.3% |
| Amounts receivable within one year | 40/41 | €4,599 | €25,514 | +€20,915 | +455% |
| Trade receivables | 40 | €4,087 | €23,691 | +€19,604 | +480% |
| Other amounts receivable | 41 | €512 | €1,823 | +€1,311 | +256% |
| Cash at bank and in hand | 54/58 | €102,676 | €107,390 | +€4,714 | +4.6% |
| Deferred charges and accrued income | 490/1 | €928 | €1,550 | +€622 | +67.0% |
| Total equity and liabilities | 10/49 | €905,349 | €890,395 | -€14,954 | -1.7% |
| Equity | 10/15 | €158,542 | €185,131 | +€26,589 | +16.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €148,542 | €175,131 | +€26,589 | +17.9% |
| Distributable reserves | 133 | €148,542 | €175,131 | +€26,589 | +17.9% |
| Amounts payable | 17/49 | €746,807 | €705,264 | -€41,543 | -5.6% |
| Amounts payable after more than one year | 17 | €554,027 | €511,557 | -€42,470 | -7.7% |
| Financial debts | 170/4 | €504,027 | €461,557 | -€42,470 | -8.4% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €192,780 | €193,707 | +€927 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €40,762 | €42,470 | +€1,708 | +4.2% |
| Trade debts | 44 | €12,353 | €5,129 | -€7,224 | -58.5% |
| Suppliers | 440/4 | €12,353 | €5,129 | -€7,224 | -58.5% |
| Taxes, remuneration and social security | 45 | €2,344 | €3,410 | +€1,066 | +45.5% |
| Taxes | 450/3 | €2,344 | €3,410 | +€1,066 | +45.5% |
| Other amounts payable | 47/48 | €137,321 | €142,698 | +€5,377 | +3.9% |
| Non-recurring operating income | 76A | - | €3,667 | +€3,667 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,479 | €44,837 | -€14,642 | -24.6% |
| Other operating charges | 640/8 | €2,874 | €3,345 | +€471 | +16.4% |
| Gross operating margin | 9900 | €119,525 | €117,932 | -€1,593 | -1.3% |
| Operating profit (loss) | 9901 | €57,172 | €69,750 | +€12,578 | +22.0% |
| Financial income | 75/76B | €264 | €831 | +€567 | +215% |
| Recurring financial income | 75 | €264 | €831 | +€567 | +215% |
| Financial charges | 65/66B | €23,241 | €29,723 | +€6,482 | +27.9% |
| Recurring financial charges | 65 | €23,241 | €29,723 | +€6,482 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €34,195 | €40,858 | +€6,663 | +19.5% |
| Income taxes | 67/77 | €9,565 | €13,427 | +€3,862 | +40.4% |
| Profit (loss) for the period | 9904 | €24,630 | €27,431 | +€2,801 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,630 | €27,431 | +€2,801 | +11.4% |
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 17 October 2026 via checked.be.