AGRISPACE: 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.
AGRISPACE
Largest movements
- Receivables within one year +€192,928
up €192,928 (+29.3%), from €658,132 to €851,060
of which Trade receivables: +€132,395
- Deferred charges and accrued income -€23,486
no longer reported in 2025 (was €23,486)
- Tangible fixed assets -€11,571
down €11,571 (-12.8%), from €90,118 to €78,547
of which Leasing and similar rights: -€7,534
- Tax, wage and social debts +€202,009
up €202,009 (+714%), from €28,292 to €230,301
of which Taxes: +€165,881
- Trade debts -€178,390
down €178,390 (-62.6%), from €284,806 to €106,416
- Reserves +€120,000
up €120,000 (+1,179%), from €10,179 to €130,179
of which Distributable reserves: +€120,000
- Profit (loss) carried forward +€65,362
up €65,362 (+17.4%), from €374,818 to €440,180
- Other debts -€41,764
down €41,764 (-100%), from €41,764 to €0
- Staff costs +€84,696
up €84,696 (+39.4%), from €214,878 to €299,574
- Gross operating margin +€74,051
up €74,051 (+15.5%), from €476,638 to €550,689
- Taxes +€68,843
new in 2025: €68,843
- Financial income +€17,489
up €17,489 (+97.4%), from €17,956 to €35,446
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 | €848,156 | €997,161 | +€149,006 | +17.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €91,276 | €79,705 | -€11,571 | -12.7% |
| Tangible fixed assets | 22/27 | €90,118 | €78,547 | -€11,571 | -12.8% |
| Land and buildings | 22 | €68,142 | €67,945 | -€197 | -0.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €11,862 | €8,022 | -€3,840 | -32.4% |
| Leasing and similar rights | 25 | €10,114 | €2,580 | -€7,534 | -74.5% |
| Financial fixed assets | 28 | €1,158 | €1,158 | +€0 | 0.0% |
| Current assets | 29/58 | €756,879 | €917,456 | +€160,576 | +21.2% |
| Stocks and contracts in progress | 3 | €21,090 | €21,090 | = | 0.0% |
| Stocks | 30/36 | €21,090 | €21,090 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €658,132 | €851,060 | +€192,928 | +29.3% |
| Trade receivables | 40 | €658,132 | €790,527 | +€132,395 | +20.1% |
| Other amounts receivable | 41 | €0 | €60,533 | +€60,533 | |
| Cash at bank and in hand | 54/58 | €54,172 | €45,305 | -€8,867 | -16.4% |
| Deferred charges and accrued income | 490/1 | €23,486 | - | -€23,486 | |
| Total equity and liabilities | 10/49 | €848,156 | €997,161 | +€149,006 | +17.6% |
| Equity | 10/15 | €409,786 | €595,148 | +€185,362 | +45.2% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €10,179 | €130,179 | +€120,000 | +1,179% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €7,700 | €127,700 | +€120,000 | +1,558% |
| Profit (loss) carried forward | 14 | €374,818 | €440,180 | +€65,362 | +17.4% |
| Amounts payable | 17/49 | €438,369 | €402,013 | -€36,356 | -8.3% |
| Amounts payable after more than one year | 17 | €8,183 | €8,183 | = | 0.0% |
| Financial debts | 170/4 | €8,183 | €8,183 | = | 0.0% |
| Amounts payable within one year | 42/48 | €375,186 | €338,830 | -€36,356 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €20,323 | €2,112 | -€18,211 | -89.6% |
| Trade debts | 44 | €284,806 | €106,416 | -€178,390 | -62.6% |
| Suppliers | 440/4 | €284,806 | €106,416 | -€178,390 | -62.6% |
| Taxes, remuneration and social security | 45 | €28,292 | €230,301 | +€202,009 | +714% |
| Taxes | 450/3 | €804 | €166,686 | +€165,881 | +20,621% |
| Remuneration and social security | 454/9 | €27,488 | €63,615 | +€36,127 | +131% |
| Other amounts payable | 47/48 | €41,764 | €0 | -€41,764 | -100% |
| Accrued charges and deferred income | 492/3 | €55,000 | €55,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €168,954 | +€168,954 | |
| Remuneration, social security and pensions | 62 | €214,878 | €299,574 | +€84,696 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,222 | €19,571 | +€2,348 | +13.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €968 | €998 | +€31 | +3.2% |
| Other operating charges | 640/8 | €10,617 | €10,993 | +€377 | +3.5% |
| Gross operating margin | 9900 | €476,638 | €550,689 | +€74,051 | +15.5% |
| Operating profit (loss) | 9901 | €232,953 | €219,552 | -€13,401 | -5.8% |
| Financial income | 75/76B | €17,956 | €35,446 | +€17,489 | +97.4% |
| Recurring financial income | 75 | €17,956 | €35,446 | +€17,489 | +97.4% |
| Financial charges | 65/66B | €1,317 | €793 | -€525 | -39.8% |
| Recurring financial charges | 65 | €1,317 | €793 | -€525 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €249,592 | €254,205 | +€4,613 | +1.8% |
| Income taxes | 67/77 | - | €68,843 | +€68,843 | |
| Profit (loss) for the period | 9904 | €249,592 | €185,362 | -€64,230 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €249,592 | €185,362 | -€64,230 | -25.7% |
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 13 October 2026 via checked.be.