AGRISTRATEGY: 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.
AGRISTRATEGY
Largest movements
- Cash +€78,213
up €78,213 (+377%), from €20,772 to €98,986
mainly Receivables within one year (+€58,068) and Net result for the year (+€56,370)
- Receivables within one year -€58,068
down €58,068 (-84.2%), from €68,943 to €10,874
of which Other amounts receivable: -€39,105
- Tangible fixed assets -€2,535
down €2,535 (-53.3%), from €4,754 to €2,219
- Deferred charges and accrued income +€1,250
up €1,250 (+126%), from €992 to €2,242
- Reserves +€56,370
up €56,370 (+255%), from €22,099 to €78,469
- Other debts -€19,746
down €19,746 (-94.0%), from €21,000 to €1,254
- Tax, wage and social debts -€10,274
down €10,274 (-27.5%), from €37,327 to €27,053
- Trade debts -€7,489
down €7,489 (-71.9%), from €10,409 to €2,920
- Gross operating margin +€10,904
up €10,904 (+15.0%), from €72,462 to €83,366
- Taxes +€6,435
up €6,435 (+37.7%), from €17,081 to €23,516
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 | €97,035 | €115,896 | +€18,860 | +19.4% |
| Fixed assets | 21/28 | €6,329 | €3,794 | -€2,535 | -40.0% |
| Tangible fixed assets | 22/27 | €4,754 | €2,219 | -€2,535 | -53.3% |
| Furniture and vehicles | 24 | €4,754 | €2,219 | -€2,535 | -53.3% |
| Financial fixed assets | 28 | €1,575 | €1,575 | = | 0.0% |
| Current assets | 29/58 | €90,707 | €112,101 | +€21,395 | +23.6% |
| Amounts receivable within one year | 40/41 | €68,943 | €10,874 | -€58,068 | -84.2% |
| Trade receivables | 40 | €18,963 | - | -€18,963 | |
| Other amounts receivable | 41 | €49,979 | €10,874 | -€39,105 | -78.2% |
| Cash at bank and in hand | 54/58 | €20,772 | €98,986 | +€78,213 | +377% |
| Deferred charges and accrued income | 490/1 | €992 | €2,242 | +€1,250 | +126% |
| Total equity and liabilities | 10/49 | €97,035 | €115,896 | +€18,860 | +19.4% |
| Equity | 10/15 | €28,299 | €84,669 | +€56,370 | +199% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,099 | €78,469 | +€56,370 | +255% |
| Distributable reserves | 133 | €22,099 | €78,469 | +€56,370 | +255% |
| Amounts payable | 17/49 | €68,736 | €31,227 | -€37,509 | -54.6% |
| Amounts payable within one year | 42/48 | €68,736 | €31,227 | -€37,509 | -54.6% |
| Trade debts | 44 | €10,409 | €2,920 | -€7,489 | -71.9% |
| Suppliers | 440/4 | €10,409 | €2,920 | -€7,489 | -71.9% |
| Taxes, remuneration and social security | 45 | €37,327 | €27,053 | -€10,274 | -27.5% |
| Taxes | 450/3 | €37,327 | €27,053 | -€10,274 | -27.5% |
| Other amounts payable | 47/48 | €21,000 | €1,254 | -€19,746 | -94.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,349 | €2,535 | +€186 | +7.9% |
| Other operating charges | 640/8 | €835 | €751 | -€84 | -10.0% |
| Gross operating margin | 9900 | €72,462 | €83,366 | +€10,904 | +15.0% |
| Operating profit (loss) | 9901 | €69,278 | €80,080 | +€10,802 | +15.6% |
| Financial charges | 65/66B | €143 | €195 | +€52 | +36.6% |
| Recurring financial charges | 65 | €143 | €195 | +€52 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €69,136 | €79,885 | +€10,749 | +15.5% |
| Income taxes | 67/77 | €17,081 | €23,516 | +€6,435 | +37.7% |
| Profit (loss) for the period | 9904 | €52,055 | €56,370 | +€4,314 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,055 | €56,370 | +€4,314 | +8.3% |
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 27 October 2026 via checked.be.