AgriSter: 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.
AgriSter
Largest movements
- Receivables within one year +€86,605
up €86,605 (+1,098%), from €7,888 to €94,493
of which Trade receivables: +€87,560
- Tangible fixed assets +€23,137
up €23,137 (+185%), from €12,513 to €35,650
of which Land and buildings: +€13,909
- Cash +€22,761
up €22,761 (+12.5%), from €182,226 to €204,987
mainly Net result for the year (+€97,126) and Tax, wage and social debts (+€37,546)
- Deferred charges and accrued income +€12,666
up €12,666 (+447%), from €2,831 to €15,496
- Reserves +€97,100
up €97,100 (+89.2%), from €108,900 to €206,000
- Tax, wage and social debts +€37,546
up €37,546 (+229%), from €16,368 to €53,914
of which Taxes: +€35,296
- Trade debts +€33,389
up €33,389 (+81.5%), from €40,973 to €74,362
- Other debts -€20,393
down €20,393 (-58.9%), from €34,601 to €14,207
- Gross operating margin +€64,043
up €64,043 (+93.3%), from €68,608 to €132,651
- Taxes +€14,009
up €14,009 (+104%), from €13,490 to €27,499
- Depreciation +€5,565
up €5,565 (+812%), from €685 to €6,250
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 | €205,458 | €350,626 | +€145,168 | +70.7% |
| Fixed assets | 21/28 | €12,513 | €35,650 | +€23,137 | +185% |
| Tangible fixed assets | 22/27 | €12,513 | €35,650 | +€23,137 | +185% |
| Land and buildings | 22 | - | €13,909 | +€13,909 | |
| Plant, machinery and equipment | 23 | €3,513 | €14,561 | +€11,048 | +315% |
| Furniture and vehicles | 24 | €9,001 | €7,181 | -€1,820 | -20.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €192,944 | €314,976 | +€122,031 | +63.2% |
| Amounts receivable within one year | 40/41 | €7,888 | €94,493 | +€86,605 | +1,098% |
| Trade receivables | 40 | €6,932 | €94,493 | +€87,560 | +1,263% |
| Other amounts receivable | 41 | €956 | €0 | -€956 | -100% |
| Cash at bank and in hand | 54/58 | €182,226 | €204,987 | +€22,761 | +12.5% |
| Deferred charges and accrued income | 490/1 | €2,831 | €15,496 | +€12,666 | +447% |
| Total equity and liabilities | 10/49 | €205,458 | €350,626 | +€145,168 | +70.7% |
| Equity | 10/15 | €111,016 | €208,142 | +€97,126 | +87.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €108,900 | €206,000 | +€97,100 | +89.2% |
| Distributable reserves | 133 | €108,900 | €206,000 | +€97,100 | +89.2% |
| Profit (loss) carried forward | 14 | €116 | €142 | +€26 | +22.7% |
| Amounts payable | 17/49 | €94,442 | €142,483 | +€48,042 | +50.9% |
| Amounts payable within one year | 42/48 | €91,942 | €142,483 | +€50,542 | +55.0% |
| Trade debts | 44 | €40,973 | €74,362 | +€33,389 | +81.5% |
| Suppliers | 440/4 | €40,973 | €74,362 | +€33,389 | +81.5% |
| Taxes, remuneration and social security | 45 | €16,368 | €53,914 | +€37,546 | +229% |
| Taxes | 450/3 | €16,368 | €51,664 | +€35,296 | +216% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | €34,601 | €14,207 | -€20,393 | -58.9% |
| Accrued charges and deferred income | 492/3 | €2,500 | €0 | -€2,500 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €685 | €6,250 | +€5,565 | +812% |
| Other operating charges | 640/8 | €1,096 | €1,656 | +€560 | +51.0% |
| Gross operating margin | 9900 | €68,608 | €132,651 | +€64,043 | +93.3% |
| Operating profit (loss) | 9901 | €66,826 | €124,745 | +€57,919 | +86.7% |
| Financial income | 75/76B | €319 | €380 | +€62 | +19.4% |
| Recurring financial income | 75 | €319 | €380 | +€62 | +19.4% |
| Financial charges | 65/66B | €87 | €500 | +€413 | +477% |
| Recurring financial charges | 65 | €87 | €500 | +€413 | +477% |
| Profit (loss) for the period before taxes | 9903 | €67,058 | €124,626 | +€57,567 | +85.8% |
| Income taxes | 67/77 | €13,490 | €27,499 | +€14,009 | +104% |
| Profit (loss) for the period | 9904 | €53,568 | €97,126 | +€43,559 | +81.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,568 | €97,126 | +€43,559 | +81.3% |
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 23 October 2026 via checked.be.