AGRO CEUSTERS: 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 CEUSTERS
Largest movements
- Receivables within one year -€63,027
down €63,027 (-66.2%), from €95,206 to €32,179
of which Trade receivables: -€55,649
- Current portion of long-term debt -€103,384
down €103,384 (-62.5%), from €165,288 to €61,905
- Other debts +€60,560
up €60,560 (+9.1%), from €665,005 to €725,565
- Debts after one year -€57,143
down €57,143 (-58.5%), from €97,658 to €40,516
- Reserves +€42,261
up €42,261 (+6.4%), from €658,369 to €700,629
- Trade debts -€31,612
down €31,612 (-40.1%), from €78,752 to €47,140
- Gross operating margin +€12,210
up €12,210 (+16.2%), from €75,593 to €87,803
- Financial charges +€10,047
up €10,047 (+92.1%), from €10,914 to €20,960
- Taxes +€1,357
up €1,357 (+9.8%), from €13,829 to €15,186
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 | €2,684,672 | €2,605,178 | -€79,494 | -3.0% |
| Fixed assets | 21/28 | €2,530,464 | €2,522,186 | -€8,278 | -0.3% |
| Tangible fixed assets | 22/27 | €30,464 | €22,186 | -€8,278 | -27.2% |
| Plant, machinery and equipment | 23 | €30,464 | €22,186 | -€8,278 | -27.2% |
| Financial fixed assets | 28 | €2,500,000 | €2,500,000 | = | 0.0% |
| Current assets | 29/58 | €154,208 | €82,991 | -€71,216 | -46.2% |
| Stocks and contracts in progress | 3 | €16,218 | €13,170 | -€3,048 | -18.8% |
| Stocks | 30/36 | €16,218 | €13,170 | -€3,048 | -18.8% |
| Amounts receivable within one year | 40/41 | €95,206 | €32,179 | -€63,027 | -66.2% |
| Trade receivables | 40 | €79,331 | €23,683 | -€55,649 | -70.1% |
| Other amounts receivable | 41 | €15,875 | €8,496 | -€7,378 | -46.5% |
| Cash at bank and in hand | 54/58 | €42,783 | €37,642 | -€5,141 | -12.0% |
| Total equity and liabilities | 10/49 | €2,684,672 | €2,605,178 | -€79,494 | -3.0% |
| Equity | 10/15 | €1,676,969 | €1,719,229 | +€42,261 | +2.5% |
| Contributions | 10/11 | €1,018,600 | €1,018,600 | = | 0.0% |
| Reserves | 13 | €658,369 | €700,629 | +€42,261 | +6.4% |
| Distributable reserves | 133 | €658,369 | €700,629 | +€42,261 | +6.4% |
| Amounts payable | 17/49 | €1,007,703 | €885,949 | -€121,755 | -12.1% |
| Amounts payable after more than one year | 17 | €97,658 | €40,516 | -€57,143 | -58.5% |
| Financial debts | 170/4 | €97,658 | €40,516 | -€57,143 | -58.5% |
| Amounts payable within one year | 42/48 | €909,745 | €845,370 | -€64,375 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €165,288 | €61,905 | -€103,384 | -62.5% |
| Trade debts | 44 | €78,752 | €47,140 | -€31,612 | -40.1% |
| Suppliers | 440/4 | €78,752 | €47,140 | -€31,612 | -40.1% |
| Taxes, remuneration and social security | 45 | €700 | €10,761 | +€10,061 | +1438.2% |
| Taxes | 450/3 | €700 | €10,761 | +€10,061 | +1438.2% |
| Other amounts payable | 47/48 | €665,005 | €725,565 | +€60,560 | +9.1% |
| Accrued charges and deferred income | 492/3 | €300 | €63 | -€237 | -79.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,278 | €8,278 | = | 0.0% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | €75,593 | €87,803 | +€12,210 | +16.2% |
| Operating profit (loss) | 9901 | €66,230 | €78,407 | +€12,177 | +18.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -97.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -97.5% |
| Financial charges | 65/66B | €10,914 | €20,960 | +€10,047 | +92.1% |
| Recurring financial charges | 65 | €10,914 | €20,960 | +€10,047 | +92.1% |
| Profit (loss) for the period before taxes | 9903 | €55,317 | €57,447 | +€2,130 | +3.9% |
| Income taxes | 67/77 | €13,829 | €15,186 | +€1,357 | +9.8% |
| Profit (loss) for the period | 9904 | €41,487 | €42,261 | +€773 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,487 | €42,261 | +€773 | +1.9% |
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.