AGRISI: 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.
AGRISI
Largest movements
- Cash -€1,396
down €1,396 (-63.3%), from €2,204 to €809
mainly Net result for the year (-€1,821) and Trade debts (-€23)
- Deferred charges and accrued income -€353
no longer reported in 2025 (was €353)
- Profit (loss) carried forward -€1,821
down €1,821 (-14.5%), from -€12,536 to -€14,357
- Other debts +€96
up €96 (+6.0%), from €1,598 to €1,694
- Gross operating margin +€1,690
up €1,690 (+59.3%), from -€2,849 to -€1,159
- Financial charges -€107
down €107 (-47.1%), from €227 to €120
- Other operating charges +€38
up €38 (+7.5%), from €505 to €543
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 | €8,761 | €7,012 | -€1,748 | -20.0% |
| Fixed assets | 21/28 | €6,204 | €6,204 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,204 | €6,204 | = | 0.0% |
| Land and buildings | 22 | €6,204 | €6,204 | = | 0.0% |
| Current assets | 29/58 | €2,557 | €809 | -€1,748 | -68.4% |
| Cash at bank and in hand | 54/58 | €2,204 | €809 | -€1,396 | -63.3% |
| Deferred charges and accrued income | 490/1 | €353 | - | -€353 | |
| Total equity and liabilities | 10/49 | €8,761 | €7,012 | -€1,748 | -20.0% |
| Equity | 10/15 | €6,739 | €4,918 | -€1,821 | -27.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €684 | €684 | = | 0.0% |
| Non-distributable reserves | 130/1 | €684 | €684 | = | 0.0% |
| Reserves not available under the articles | 1311 | €684 | €684 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,536 | -€14,357 | -€1,821 | -14.5% |
| Amounts payable | 17/49 | €2,021 | €2,094 | +€73 | +3.6% |
| Amounts payable within one year | 42/48 | €2,021 | €2,094 | +€73 | +3.6% |
| Trade debts | 44 | €423 | €400 | -€23 | -5.5% |
| Suppliers | 440/4 | €423 | €400 | -€23 | -5.5% |
| Other amounts payable | 47/48 | €1,598 | €1,694 | +€96 | +6.0% |
| Non-recurring operating income | 76A | €37 | - | -€37 | |
| Other operating charges | 640/8 | €505 | €543 | +€38 | +7.5% |
| Gross operating margin | 9900 | -€2,849 | -€1,159 | +€1,690 | +59.3% |
| Operating profit (loss) | 9901 | -€3,354 | -€1,701 | +€1,652 | +49.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €227 | €120 | -€107 | -47.1% |
| Recurring financial charges | 65 | €227 | €120 | -€107 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,580 | -€1,821 | +€1,759 | +49.1% |
| Profit (loss) for the period | 9904 | -€3,580 | -€1,821 | +€1,759 | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,580 | -€1,821 | +€1,759 | +49.1% |
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 3 October 2026 via checked.be.