AGRIVA: 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.
AGRIVA
Largest movements
- Stocks and contracts +€453,262
up €453,262 (+3377.5%), from €13,420 to €466,682
- Tangible fixed assets +€354,473
up €354,473 (+49.3%), from €718,467 to €1.1m
of which Furniture and vehicles: +€245,639
- Receivables within one year +€94,576
up €94,576 (+51.2%), from €184,628 to €279,204
of which Trade receivables: +€54,543
- Cash -€27,469
down €27,469 (-36.8%), from €74,719 to €47,251
mainly Investment in fixed assets (net) (-€544,168) and Stocks and contracts (-€453,262)
- Other debts +€592,987
up €592,987 (+116.2%), from €510,255 to €1.1m
- Debts after one year +€107,587
up €107,587 (+226.8%), from €47,442 to €155,030
- Trade debts +€91,048
up €91,048 (+638.7%), from €14,255 to €105,302
- Reserves +€72,946
up €72,946 (+30.0%), from €243,326 to €316,272
of which Distributable reserves: +€75,401
- Accrued charges and deferred income +€33,849
up €33,849 (+111.3%), from €30,421 to €64,270
- Gross operating margin +€142,044
up €142,044 (+45.6%), from €311,345 to €453,389
- Depreciation +€47,249
up €47,249 (+33.1%), from €142,556 to €189,805
- Staff costs +€33,358
up €33,358 (+34.5%), from €96,583 to €129,941
- Taxes +€7,368
up €7,368 (+72.4%), from €10,171 to €17,539
- Financial charges +€5,208
up €5,208 (+14.1%), from €36,805 to €42,013
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 | €992,315 | €1,875,626 | +€883,311 | +89.0% |
| Fixed assets | 21/28 | €719,007 | €1,073,370 | +€354,363 | +49.3% |
| Tangible fixed assets | 22/27 | €718,467 | €1,072,940 | +€354,473 | +49.3% |
| Land and buildings | 22 | €13,209 | €22,510 | +€9,301 | +70.4% |
| Plant, machinery and equipment | 23 | €140,678 | €240,211 | +€99,533 | +70.8% |
| Furniture and vehicles | 24 | €564,580 | €810,219 | +€245,639 | +43.5% |
| Financial fixed assets | 28 | €540 | €430 | -€110 | -20.4% |
| Current assets | 29/58 | €273,307 | €802,256 | +€528,949 | +193.5% |
| Stocks and contracts in progress | 3 | €13,420 | €466,682 | +€453,262 | +3377.5% |
| Stocks | 30/36 | €13,420 | €466,682 | +€453,262 | +3377.5% |
| Amounts receivable within one year | 40/41 | €184,628 | €279,204 | +€94,576 | +51.2% |
| Trade receivables | 40 | €184,122 | €238,665 | +€54,543 | +29.6% |
| Other amounts receivable | 41 | €506 | €40,539 | +€40,033 | +7906.4% |
| Cash at bank and in hand | 54/58 | €74,719 | €47,251 | -€27,469 | -36.8% |
| Deferred charges and accrued income | 490/1 | €539 | €9,119 | +€8,579 | +1590.5% |
| Total equity and liabilities | 10/49 | €992,315 | €1,875,626 | +€883,311 | +89.0% |
| Equity | 10/15 | €305,300 | €378,245 | +€72,946 | +23.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €243,326 | €316,272 | +€72,946 | +30.0% |
| Tax-exempt reserves | 132 | €4,911 | €2,455 | -€2,456 | -50.0% |
| Distributable reserves | 133 | €238,415 | €313,817 | +€75,401 | +31.6% |
| Provisions and deferred taxes | 16 | €1,637 | €818 | -€819 | -50.0% |
| Deferred taxes | 168 | €1,637 | €818 | -€819 | -50.0% |
| Amounts payable | 17/49 | €685,378 | €1,496,562 | +€811,184 | +118.4% |
| Amounts payable after more than one year | 17 | €47,442 | €155,030 | +€107,587 | +226.8% |
| Financial debts | 170/4 | €47,442 | €155,030 | +€107,587 | +226.8% |
| Amounts payable within one year | 42/48 | €607,514 | €1,277,262 | +€669,748 | +110.2% |
| Current portion of amounts payable after more than one year | 42 | €45,552 | €50,924 | +€5,373 | +11.8% |
| Trade debts | 44 | €14,255 | €105,302 | +€91,048 | +638.7% |
| Suppliers | 440/4 | €14,255 | €105,302 | +€91,048 | +638.7% |
| Taxes, remuneration and social security | 45 | €37,453 | €17,793 | -€19,660 | -52.5% |
| Taxes | 450/3 | €24,080 | €9,342 | -€14,738 | -61.2% |
| Remuneration and social security | 454/9 | €13,373 | €8,451 | -€4,922 | -36.8% |
| Other amounts payable | 47/48 | €510,255 | €1,103,242 | +€592,987 | +116.2% |
| Accrued charges and deferred income | 492/3 | €30,421 | €64,270 | +€33,849 | +111.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €96,583 | €129,941 | +€33,358 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,556 | €189,805 | +€47,249 | +33.1% |
| Other operating charges | 640/8 | €2,157 | €1,969 | -€188 | -8.7% |
| Non-recurring operating charges | 66A | €1,734 | €0 | -€1,734 | -100.0% |
| Gross operating margin | 9900 | €311,345 | €453,389 | +€142,044 | +45.6% |
| Operating profit (loss) | 9901 | €68,315 | €131,674 | +€63,359 | +92.7% |
| Financial income | 75/76B | €0 | €5 | +€5 | |
| Recurring financial income | 75 | €0 | €5 | +€5 | |
| Financial charges | 65/66B | €36,805 | €42,013 | +€5,208 | +14.1% |
| Recurring financial charges | 65 | €36,805 | €42,013 | +€5,208 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €31,510 | €89,667 | +€58,157 | +184.6% |
| Transfer from deferred taxes | 780 | €819 | €819 | -€0 | 0.0% |
| Income taxes | 67/77 | €10,171 | €17,539 | +€7,368 | +72.4% |
| Profit (loss) for the period | 9904 | €22,157 | €72,946 | +€50,788 | +229.2% |
| Transfer from tax-exempt reserves | 789 | €2,456 | €2,456 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,613 | €75,401 | +€50,788 | +206.3% |
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 9 October 2026 via checked.be.