AGRITERRASSEMENT: what changed
AGRITERRASSEMENT
Largest movements
- Cash -€362,694
down €362,694 (-50.2%), from €722,443 to €359,749
mainly Trade debts (-€421,612) and Receivables within one year (-€84,156)
- Receivables within one year +€84,156
up €84,156 (+78.9%), from €106,696 to €190,852
of which Trade receivables: +€118,567
- Tangible fixed assets -€75,191
down €75,191 (-40.1%), from €187,661 to €112,470
of which Plant, machinery and equipment: -€56,754
- Trade debts -€421,612
down €421,612 (-74.5%), from €566,175 to €144,563
- Reserves +€75,000
up €75,000 (+37.4%), from €200,500 to €275,500
- Short-term financial debts -€22,500
down €22,500 (-75.0%), from €30,000 to €7,500
- Tax, wage and social debts +€14,694
up €14,694 (+145%), from €10,130 to €24,824
- Gross operating margin +€168,527
up €168,527 (+164%), from €102,998 to €271,525
- Taxes +€43,085
up €43,085 (+208%), from €20,698 to €63,783
- Depreciation +€24,304
up €24,304 (+47.8%), from €50,887 to €75,191
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,020,384 | €666,679 | -€353,705 | -34.7% |
| Fixed assets | 21/28 | €187,661 | €112,470 | -€75,191 | -40.1% |
| Tangible fixed assets | 22/27 | €187,661 | €112,470 | -€75,191 | -40.1% |
| Land and buildings | 22 | €39,161 | €29,855 | -€9,306 | -23.8% |
| Plant, machinery and equipment | 23 | €134,802 | €78,048 | -€56,754 | -42.1% |
| Furniture and vehicles | 24 | €13,698 | €4,566 | -€9,132 | -66.7% |
| Current assets | 29/58 | €832,723 | €554,209 | -€278,514 | -33.4% |
| Amounts receivable within one year | 40/41 | €106,696 | €190,852 | +€84,156 | +78.9% |
| Trade receivables | 40 | €22,025 | €140,592 | +€118,567 | +538% |
| Other amounts receivable | 41 | €84,671 | €50,260 | -€34,411 | -40.6% |
| Cash at bank and in hand | 54/58 | €722,443 | €359,749 | -€362,694 | -50.2% |
| Deferred charges and accrued income | 490/1 | €3,585 | €3,609 | +€24 | +0.7% |
| Total equity and liabilities | 10/49 | €1,020,384 | €666,679 | -€353,705 | -34.7% |
| Equity | 10/15 | €400,386 | €477,242 | +€76,856 | +19.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €200,500 | €275,500 | +€75,000 | +37.4% |
| Distributable reserves | 133 | €200,500 | €275,500 | +€75,000 | +37.4% |
| Profit (loss) carried forward | 14 | €149,886 | €151,742 | +€1,856 | +1.2% |
| Amounts payable | 17/49 | €619,998 | €189,437 | -€430,561 | -69.4% |
| Amounts payable after more than one year | 17 | €7,500 | - | -€7,500 | |
| Financial debts | 170/4 | €7,500 | - | -€7,500 | |
| Amounts payable within one year | 42/48 | €606,304 | €182,315 | -€423,989 | -69.9% |
| Financial debts | 43 | €30,000 | €7,500 | -€22,500 | -75.0% |
| Other loans | 439 | €30,000 | €7,500 | -€22,500 | -75.0% |
| Trade debts | 44 | €566,175 | €144,563 | -€421,612 | -74.5% |
| Suppliers | 440/4 | €566,175 | €144,563 | -€421,612 | -74.5% |
| Taxes, remuneration and social security | 45 | €10,130 | €24,824 | +€14,694 | +145% |
| Taxes | 450/3 | €10,130 | €24,824 | +€14,694 | +145% |
| Other amounts payable | 47/48 | - | €5,428 | +€5,428 | |
| Accrued charges and deferred income | 492/3 | €6,194 | €7,122 | +€928 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,887 | €75,191 | +€24,304 | +47.8% |
| Other operating charges | 640/8 | €3,357 | €3,181 | -€176 | -5.2% |
| Gross operating margin | 9900 | €102,998 | €271,525 | +€168,527 | +164% |
| Operating profit (loss) | 9901 | €48,755 | €193,153 | +€144,398 | +296% |
| Financial income | 75/76B | €2,373 | €2,938 | +€564 | +23.8% |
| Recurring financial income | 75 | €2,373 | €2,938 | +€564 | +23.8% |
| Financial charges | 65/66B | €613 | €452 | -€161 | -26.2% |
| Recurring financial charges | 65 | €613 | €452 | -€161 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €50,515 | €195,639 | +€145,124 | +287% |
| Income taxes | 67/77 | €20,698 | €63,783 | +€43,085 | +208% |
| Profit (loss) for the period | 9904 | €29,818 | €131,856 | +€102,039 | +342% |
| Profit (loss) for the period to be appropriated | 9905 | €29,818 | €131,856 | +€102,039 | +342% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.