AgriSphere Consulting: 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.
AgriSphere Consulting
Largest movements
- Cash +€24,160
up €24,160 (+65.4%), from €36,937 to €61,098
mainly Net result for the year (+€20,391) and Other debts (+€4,611)
- Receivables within one year -€3,184
down €3,184 (-19.5%), from €16,337 to €13,153
of which Trade receivables: -€4,823
- Profit (loss) carried forward +€15,780
up €15,780 (+32.1%), from €49,105 to €64,885
- Other debts +€4,611
new in 2025: €4,611
- Tax, wage and social debts +€1,613
up €1,613 (+45.0%), from €3,583 to €5,196
- Trade debts -€1,421
no longer reported in 2025 (was €1,421)
- Gross operating margin +€8,483
up €8,483 (+47.2%), from €17,980 to €26,463
- Taxes +€1,613
up €1,613 (+45.0%), from €3,583 to €5,196
- Other operating charges +€400
new in 2025: €400
- Depreciation +€348
up €348 (+748.8%), from €46 to €394
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 | €54,410 | €74,992 | +€20,583 | +37.8% |
| Fixed assets | 21/28 | €1,136 | €742 | -€394 | -34.7% |
| Tangible fixed assets | 22/27 | €1,136 | €742 | -€394 | -34.7% |
| Furniture and vehicles | 24 | €1,136 | €742 | -€394 | -34.7% |
| Current assets | 29/58 | €53,274 | €74,250 | +€20,977 | +39.4% |
| Amounts receivable within one year | 40/41 | €16,337 | €13,153 | -€3,184 | -19.5% |
| Trade receivables | 40 | €14,573 | €9,750 | -€4,823 | -33.1% |
| Other amounts receivable | 41 | €1,764 | €3,403 | +€1,639 | +92.9% |
| Cash at bank and in hand | 54/58 | €36,937 | €61,098 | +€24,160 | +65.4% |
| Total equity and liabilities | 10/49 | €54,410 | €74,992 | +€20,583 | +37.8% |
| Equity | 10/15 | €49,405 | €65,185 | +€15,780 | +31.9% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,105 | €64,885 | +€15,780 | +32.1% |
| Amounts payable | 17/49 | €5,004 | €9,807 | +€4,802 | +96.0% |
| Amounts payable within one year | 42/48 | €5,004 | €9,807 | +€4,802 | +96.0% |
| Trade debts | 44 | €1,421 | - | -€1,421 | |
| Suppliers | 440/4 | €1,421 | - | -€1,421 | |
| Taxes, remuneration and social security | 45 | €3,583 | €5,196 | +€1,613 | +45.0% |
| Taxes | 450/3 | €3,583 | €5,196 | +€1,613 | +45.0% |
| Other amounts payable | 47/48 | - | €4,611 | +€4,611 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46 | €394 | +€348 | +748.8% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €17,980 | €26,463 | +€8,483 | +47.2% |
| Operating profit (loss) | 9901 | €17,934 | €25,669 | +€7,736 | +43.1% |
| Financial charges | 65/66B | €74 | €82 | +€9 | +12.2% |
| Recurring financial charges | 65 | €74 | €82 | +€9 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €17,860 | €25,587 | +€7,727 | +43.3% |
| Income taxes | 67/77 | €3,583 | €5,196 | +€1,613 | +45.0% |
| Profit (loss) for the period | 9904 | €14,277 | €20,391 | +€6,114 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,277 | €20,391 | +€6,114 | +42.8% |
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 12 October 2026 via checked.be.