AGRISOULX: 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.
AGRISOULX
Largest movements
- Tangible fixed assets -€75,081
down €75,081 (-22.3%), from €336,526 to €261,445
of which Plant, machinery and equipment: -€55,969
- Cash +€9,342
up €9,342 (+15.1%), from €61,858 to €71,200
mainly Depreciation (+€81,376) and Receivables within one year (+€3,372)
- Debts after one year -€48,962
down €48,962 (-24.2%), from €202,605 to €153,643
- Reserves -€10,286
down €10,286 (-20.0%), from €51,429 to €41,143
- Profit (loss) carried forward -€5,114
down €5,114 (-10.1%), from €50,518 to €45,404
- Gross operating margin -€31,360
down €31,360 (-29.8%), from €105,083 to €73,723
- Other operating charges +€4,505
new in 2025: €4,505
- Financial charges -€3,421
down €3,421 (-33.9%), from €10,092 to €6,671
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 | €404,833 | €335,723 | -€69,110 | -17.1% |
| Fixed assets | 21/28 | €336,526 | €261,445 | -€75,081 | -22.3% |
| Tangible fixed assets | 22/27 | €336,526 | €261,445 | -€75,081 | -22.3% |
| Plant, machinery and equipment | 23 | €317,032 | €261,063 | -€55,969 | -17.7% |
| Furniture and vehicles | 24 | €19,494 | €382 | -€19,112 | -98.0% |
| Current assets | 29/58 | €68,308 | €74,278 | +€5,970 | +8.7% |
| Amounts receivable within one year | 40/41 | €6,450 | €3,077 | -€3,372 | -52.3% |
| Trade receivables | 40 | €3,127 | €1,563 | -€1,564 | -50.0% |
| Other amounts receivable | 41 | €3,323 | €1,514 | -€1,809 | -54.4% |
| Cash at bank and in hand | 54/58 | €61,858 | €71,200 | +€9,342 | +15.1% |
| Total equity and liabilities | 10/49 | €404,833 | €335,723 | -€69,110 | -17.1% |
| Equity | 10/15 | €110,197 | €94,797 | -€15,400 | -14.0% |
| Contributions | 10/11 | €8,250 | €8,250 | = | 0.0% |
| Reserves | 13 | €51,429 | €41,143 | -€10,286 | -20.0% |
| Tax-exempt reserves | 132 | €51,429 | €41,143 | -€10,286 | -20.0% |
| Profit (loss) carried forward | 14 | €50,518 | €45,404 | -€5,114 | -10.1% |
| Provisions and deferred taxes | 16 | €17,143 | €13,714 | -€3,429 | -20.0% |
| Deferred taxes | 168 | €17,143 | €13,714 | -€3,429 | -20.0% |
| Amounts payable | 17/49 | €277,494 | €227,212 | -€50,282 | -18.1% |
| Amounts payable after more than one year | 17 | €202,605 | €153,643 | -€48,962 | -24.2% |
| Financial debts | 170/4 | €202,605 | €153,643 | -€48,962 | -24.2% |
| Amounts payable within one year | 42/48 | €74,888 | €73,569 | -€1,320 | -1.8% |
| Trade debts | 44 | €9,939 | €8,619 | -€1,320 | -13.3% |
| Suppliers | 440/4 | €9,939 | €8,619 | -€1,320 | -13.3% |
| Other amounts payable | 47/48 | €64,950 | €64,950 | = | 0.0% |
| Non-recurring operating income | 76A | €105,083 | €73,723 | -€31,360 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,447 | €81,376 | -€71 | -0.1% |
| Other operating charges | 640/8 | - | €4,505 | +€4,505 | |
| Gross operating margin | 9900 | €105,083 | €73,723 | -€31,360 | -29.8% |
| Operating profit (loss) | 9901 | €23,637 | -€12,158 | -€35,794 | |
| Financial charges | 65/66B | €10,092 | €6,671 | -€3,421 | -33.9% |
| Recurring financial charges | 65 | €10,092 | €6,671 | -€3,421 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €13,544 | -€18,829 | -€32,373 | |
| Transfer from deferred taxes | 780 | €3,426 | €3,429 | +€3 | +0.1% |
| Profit (loss) for the period | 9904 | €16,970 | -€15,400 | -€32,370 | |
| Transfer from tax-exempt reserves | 789 | €10,286 | €10,286 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,256 | -€5,114 | -€32,370 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.