AGRO: 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.
AGRO
Largest movements
- Cash +€200,066
up €200,066 (+390.6%), from €51,220 to €251,286
mainly Current investments (+€149,998) and Net result for the year (+€39,818)
- Current investments -€149,998
down €149,998 (-37.5%), from €400,518 to €250,520
- Receivables within one year -€23,094
down €23,094 (-51.3%), from €45,037 to €21,943
of which Trade receivables: -€23,872
- Deferred charges and accrued income +€9,473
up €9,473 (+200.6%), from €4,723 to €14,197
- Profit (loss) carried forward +€17,568
up €17,568 (+15.2%), from €115,893 to €133,462
- Trade debts +€7,163
up €7,163 (+1094.8%), from €654 to €7,817
- Depreciation -€6,144
down €6,144 (-29.8%), from €20,593 to €14,448
- Gross operating margin -€2,547
down €2,547 (-3.5%), from €73,063 to €70,517
- Taxes +€2,071
up €2,071 (+42.9%), from €4,823 to €6,894
- Financial charges +€1,115
up €1,115 (+192.2%), from €580 to €1,695
- Other operating charges -€1,089
down €1,089 (-12.3%), from €8,860 to €7,771
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 | €660,999 | €690,348 | +€29,349 | +4.4% |
| Fixed assets | 21/28 | €139,933 | €133,635 | -€6,298 | -4.5% |
| Tangible fixed assets | 22/27 | €139,500 | €133,202 | -€6,298 | -4.5% |
| Land and buildings | 22 | €124,523 | €117,271 | -€7,252 | -5.8% |
| Plant, machinery and equipment | 23 | €5,934 | €8,804 | +€2,870 | +48.4% |
| Furniture and vehicles | 24 | €9,043 | €7,127 | -€1,916 | -21.2% |
| Financial fixed assets | 28 | €433 | €433 | = | 0.0% |
| Current assets | 29/58 | €521,066 | €556,713 | +€35,648 | +6.8% |
| Stocks and contracts in progress | 3 | €19,568 | €18,768 | -€800 | -4.1% |
| Stocks | 30/36 | €19,568 | €18,768 | -€800 | -4.1% |
| Amounts receivable within one year | 40/41 | €45,037 | €21,943 | -€23,094 | -51.3% |
| Trade receivables | 40 | €44,322 | €20,450 | -€23,872 | -53.9% |
| Other amounts receivable | 41 | €715 | €1,493 | +€778 | +108.9% |
| Current investments | 50/53 | €400,518 | €250,520 | -€149,998 | -37.5% |
| Cash at bank and in hand | 54/58 | €51,220 | €251,286 | +€200,066 | +390.6% |
| Deferred charges and accrued income | 490/1 | €4,723 | €14,197 | +€9,473 | +200.6% |
| Total equity and liabilities | 10/49 | €660,999 | €690,348 | +€29,349 | +4.4% |
| Equity | 10/15 | €527,342 | €544,910 | +€17,568 | +3.3% |
| Contributions | 10/11 | €365,643 | €365,643 | = | 0.0% |
| Reserves | 13 | €45,806 | €45,806 | = | 0.0% |
| Non-distributable reserves | 130/1 | €36,564 | €36,564 | = | 0.0% |
| Reserves not available under the articles | 1311 | €36,564 | €36,564 | = | 0.0% |
| Distributable reserves | 133 | €9,241 | €9,241 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,893 | €133,462 | +€17,568 | +15.2% |
| Amounts payable | 17/49 | €133,657 | €145,437 | +€11,781 | +8.8% |
| Amounts payable after more than one year | 17 | €81,325 | €81,325 | = | 0.0% |
| Other amounts payable | 178/9 | €81,325 | €81,325 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,332 | €64,113 | +€11,781 | +22.5% |
| Trade debts | 44 | €654 | €7,817 | +€7,163 | +1094.8% |
| Suppliers | 440/4 | €654 | €7,817 | +€7,163 | +1094.8% |
| Taxes, remuneration and social security | 45 | €23,326 | €24,868 | +€1,542 | +6.6% |
| Taxes | 450/3 | €1,490 | €3,031 | +€1,542 | +103.5% |
| Remuneration and social security | 454/9 | €21,836 | €21,836 | = | 0.0% |
| Other amounts payable | 47/48 | €28,352 | €31,428 | +€3,076 | +10.9% |
| Remuneration, social security and pensions | 62 | €2,068 | €1,434 | -€634 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,593 | €14,448 | -€6,144 | -29.8% |
| Other operating charges | 640/8 | €8,860 | €7,771 | -€1,089 | -12.3% |
| Gross operating margin | 9900 | €73,063 | €70,517 | -€2,547 | -3.5% |
| Operating profit (loss) | 9901 | €41,543 | €46,864 | +€5,320 | +12.8% |
| Financial income | 75/76B | €2,269 | €1,544 | -€725 | -31.9% |
| Recurring financial income | 75 | €2,269 | €1,544 | -€725 | -31.9% |
| Financial charges | 65/66B | €580 | €1,695 | +€1,115 | +192.2% |
| Recurring financial charges | 65 | €580 | €1,695 | +€1,115 | +192.2% |
| Profit (loss) for the period before taxes | 9903 | €43,232 | €46,712 | +€3,480 | +8.1% |
| Income taxes | 67/77 | €4,823 | €6,894 | +€2,071 | +42.9% |
| Profit (loss) for the period | 9904 | €38,409 | €39,818 | +€1,410 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,409 | €39,818 | +€1,410 | +3.7% |
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 12 October 2026 via checked.be.