AGRITECHNICS: 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.
AGRITECHNICS
Largest movements
- Stocks and contracts -€99,561
down €99,561 (-12.7%), from €784,269 to €684,708
- Receivables within one year +€66,530
up €66,530 (+33.6%), from €197,756 to €264,286
of which Trade receivables: +€43,490
- Tangible fixed assets -€25,067
down €25,067 (-4.1%), from €606,040 to €580,972
of which Land and buildings: -€37,614
- Trade debts -€150,179
down €150,179 (-33.0%), from €454,997 to €304,818
- Reserves +€67,975
up €67,975 (+24.5%), from €277,025 to €345,000
- Short-term financial debts +€50,000
up €50,000 (+25.0%), from €200,000 to €250,000
- Debts after one year -€40,042
down €40,042 (-8.5%), from €469,536 to €429,494
- Current portion of long-term debt -€24,591
down €24,591 (-23.9%), from €102,774 to €78,183
- Gross operating margin +€105,883
up €105,883 (+55.1%), from €192,133 to €298,016
- Staff costs +€70,218
up €70,218 (+102%), from €68,895 to €139,113
- Taxes +€5,748
up €5,748 (+79.2%), from €7,263 to €13,011
- Depreciation +€3,411
up €3,411 (+5.8%), from €59,082 to €62,493
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 | €1,668,059 | €1,601,717 | -€66,342 | -4.0% |
| Fixed assets | 21/28 | €606,040 | €580,972 | -€25,067 | -4.1% |
| Tangible fixed assets | 22/27 | €606,040 | €580,972 | -€25,067 | -4.1% |
| Land and buildings | 22 | €537,929 | €500,315 | -€37,614 | -7.0% |
| Plant, machinery and equipment | 23 | €10,309 | €6,982 | -€3,327 | -32.3% |
| Furniture and vehicles | 24 | €57,801 | €34,536 | -€23,265 | -40.3% |
| Leasing and similar rights | 25 | - | €39,139 | +€39,139 | |
| Current assets | 29/58 | €1,062,019 | €1,020,745 | -€41,274 | -3.9% |
| Stocks and contracts in progress | 3 | €784,269 | €684,708 | -€99,561 | -12.7% |
| Stocks | 30/36 | €784,269 | €684,708 | -€99,561 | -12.7% |
| Amounts receivable within one year | 40/41 | €197,756 | €264,286 | +€66,530 | +33.6% |
| Trade receivables | 40 | €197,552 | €241,042 | +€43,490 | +22.0% |
| Other amounts receivable | 41 | €204 | €23,244 | +€23,040 | +11,283% |
| Cash at bank and in hand | 54/58 | €75,738 | €65,268 | -€10,470 | -13.8% |
| Deferred charges and accrued income | 490/1 | €4,257 | €6,484 | +€2,227 | +52.3% |
| Total equity and liabilities | 10/49 | €1,668,059 | €1,601,717 | -€66,342 | -4.0% |
| Equity | 10/15 | €322,356 | €370,671 | +€48,316 | +15.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €277,025 | €345,000 | +€67,975 | +24.5% |
| Distributable reserves | 133 | €277,025 | €345,000 | +€67,975 | +24.5% |
| Profit (loss) carried forward | 14 | €20,330 | €671 | -€19,659 | -96.7% |
| Amounts payable | 17/49 | €1,345,703 | €1,231,046 | -€114,657 | -8.5% |
| Amounts payable after more than one year | 17 | €469,536 | €429,494 | -€40,042 | -8.5% |
| Financial debts | 170/4 | €469,536 | €429,494 | -€40,042 | -8.5% |
| Amounts payable within one year | 42/48 | €876,150 | €786,203 | -€89,947 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €102,774 | €78,183 | -€24,591 | -23.9% |
| Financial debts | 43 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Credit institutions | 430/8 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Trade debts | 44 | €454,997 | €304,818 | -€150,179 | -33.0% |
| Suppliers | 440/4 | €454,997 | €304,818 | -€150,179 | -33.0% |
| Taxes, remuneration and social security | 45 | €34,339 | €45,133 | +€10,794 | +31.4% |
| Taxes | 450/3 | €20,061 | €32,288 | +€12,227 | +61.0% |
| Remuneration and social security | 454/9 | €14,279 | €12,846 | -€1,433 | -10.0% |
| Other amounts payable | 47/48 | €84,040 | €108,068 | +€24,028 | +28.6% |
| Accrued charges and deferred income | 492/3 | €17 | €15,349 | +€15,332 | +88,165% |
| Non-recurring operating income | 76A | - | €14,666 | +€14,666 | |
| Remuneration, social security and pensions | 62 | €68,895 | €139,113 | +€70,218 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,082 | €62,493 | +€3,411 | +5.8% |
| Other operating charges | 640/8 | €2,204 | €2,069 | -€135 | -6.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €192,133 | €298,016 | +€105,883 | +55.1% |
| Operating profit (loss) | 9901 | €61,952 | €94,341 | +€32,389 | +52.3% |
| Financial income | 75/76B | €224 | €639 | +€415 | +185% |
| Recurring financial income | 75 | €224 | €639 | +€415 | +185% |
| Financial charges | 65/66B | €33,149 | €31,935 | -€1,214 | -3.7% |
| Recurring financial charges | 65 | €33,149 | €31,935 | -€1,214 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €29,027 | €63,045 | +€34,018 | +117% |
| Income taxes | 67/77 | €7,263 | €13,011 | +€5,748 | +79.2% |
| Profit (loss) for the period | 9904 | €21,764 | €50,034 | +€28,270 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €21,764 | €50,034 | +€28,270 | +130% |
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 15 October 2026 via checked.be.