AGRIVERT: what changed
Two fiscal 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.
AGRIVERT
Largest movements
- Tangible fixed assets -€10,456
down €10,456 (-19.5%), from €53,560 to €43,104
of which Furniture and vehicles: -€7,755
- Receivables within one year +€8,093
up €8,093 (+188.1%), from €4,303 to €12,396
- Cash +€6,724
up €6,724 (+34.1%), from €19,741 to €26,465
mainly Depreciation (+€10,456) and Net result for the year (+€3,976)
- Profit (loss) carried forward +€3,976
up €3,976 (+43.0%), from €9,241 to €13,217
- Gross operating margin +€9,760
up €9,760 (+127.5%), from €7,654 to €17,414
- Depreciation -€1,184
down €1,184 (-10.2%), from €11,640 to €10,456
- Other operating charges +€557
up €557 (+33.7%), from €1,651 to €2,208
- Financial charges -€417
down €417 (-34.7%), from €1,201 to €784
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 | €149,773 | €154,654 | +€4,881 | +3.3% |
| Fixed assets | 21/28 | €56,404 | €45,928 | -€10,476 | -18.6% |
| Tangible fixed assets | 22/27 | €53,560 | €43,104 | -€10,456 | -19.5% |
| Land and buildings | 22 | €1,239 | €1,239 | = | 0.0% |
| Plant, machinery and equipment | 23 | €16,501 | €13,800 | -€2,701 | -16.4% |
| Furniture and vehicles | 24 | €35,820 | €28,065 | -€7,755 | -21.6% |
| Financial fixed assets | 28 | €2,844 | €2,824 | -€20 | -0.7% |
| Current assets | 29/58 | €93,369 | €108,726 | +€15,357 | +16.4% |
| Stocks and contracts in progress | 3 | €1,300 | €1,840 | +€540 | +41.5% |
| Stocks | 30/36 | €1,300 | €1,840 | +€540 | +41.5% |
| Amounts receivable within one year | 40/41 | €4,303 | €12,396 | +€8,093 | +188.1% |
| Trade receivables | 40 | €4,303 | €12,396 | +€8,093 | +188.1% |
| Current investments | 50/53 | €68,025 | €68,025 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,741 | €26,465 | +€6,724 | +34.1% |
| Total equity and liabilities | 10/49 | €149,773 | €154,654 | +€4,881 | +3.3% |
| Equity | 10/15 | €100,329 | €104,305 | +€3,976 | +4.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €29,088 | €29,088 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,785 | €21,785 | = | 0.0% |
| Distributable reserves | 133 | €1,103 | €1,103 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,241 | €13,217 | +€3,976 | +43.0% |
| Amounts payable | 17/49 | €49,444 | €50,349 | +€905 | +1.8% |
| Amounts payable within one year | 42/48 | €49,444 | €50,349 | +€905 | +1.8% |
| Trade debts | 44 | €377 | €941 | +€564 | +149.6% |
| Suppliers | 440/4 | €377 | €941 | +€564 | +149.6% |
| Taxes, remuneration and social security | 45 | €146 | €1,255 | +€1,109 | +759.6% |
| Taxes | 450/3 | €146 | €1,255 | +€1,109 | +759.6% |
| Other amounts payable | 47/48 | €48,921 | €48,153 | -€768 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,640 | €10,456 | -€1,184 | -10.2% |
| Other operating charges | 640/8 | €1,651 | €2,208 | +€557 | +33.7% |
| Gross operating margin | 9900 | €7,654 | €17,414 | +€9,760 | +127.5% |
| Operating profit (loss) | 9901 | -€5,637 | €4,750 | +€10,387 | |
| Financial income | 75/76B | €12 | €10 | -€2 | -16.7% |
| Recurring financial income | 75 | €12 | €10 | -€2 | -16.7% |
| Financial charges | 65/66B | €1,201 | €784 | -€417 | -34.7% |
| Recurring financial charges | 65 | €1,201 | €784 | -€417 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,826 | €3,976 | +€10,802 | |
| Profit (loss) for the period | 9904 | -€6,826 | €3,976 | +€10,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,826 | €3,976 | +€10,802 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.