AGRO CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year -€14,138
down €14,138 (-31.4%), from €45,092 to €30,954
of which Trade receivables: -€15,214
- Tangible fixed assets +€11,322
up €11,322 (+1,467%), from €772 to €12,094
- Cash +€2,287
up €2,287 (+14.0%), from €16,292 to €18,579
mainly Receivables within one year (+€14,138) and Net result for the year (+€5,346)
- Deferred charges and accrued income -€1,415
no longer reported in 2025 (was €1,415)
- Tax, wage and social debts -€6,332
down €6,332 (-16.6%), from €38,224 to €31,892
of which Remuneration and social security: -€6,776
- Trade debts -€6,172
down €6,172 (-99.7%), from €6,190 to €18
- Profit (loss) carried forward +€5,346
up €5,346 (+18.0%), from -€29,618 to -€24,272
- Other debts +€5,271
up €5,271 (+14.5%), from €36,252 to €41,523
- Gross operating margin +€5,230
up €5,230 (+155%), from €3,379 to €8,609
- Other operating charges -€2,468
down €2,468 (-73.9%), from €3,340 to €872
- Depreciation +€1,570
up €1,570 (+474%), from €331 to €1,901
- Financial charges +€169
up €169 (+88.5%), from €191 to €360
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.
Derived cash bridge
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 | €63,746 | €61,859 | -€1,887 | -3.0% |
| Fixed assets | 21/28 | €947 | €12,326 | +€11,379 | +1,202% |
| Tangible fixed assets | 22/27 | €772 | €12,094 | +€11,322 | +1,467% |
| Furniture and vehicles | 24 | €772 | €12,094 | +€11,322 | +1,467% |
| Financial fixed assets | 28 | €175 | €232 | +€57 | +32.6% |
| Current assets | 29/58 | €62,799 | €49,533 | -€13,266 | -21.1% |
| Amounts receivable within one year | 40/41 | €45,092 | €30,954 | -€14,138 | -31.4% |
| Trade receivables | 40 | €45,092 | €29,878 | -€15,214 | -33.7% |
| Other amounts receivable | 41 | - | €1,076 | +€1,076 | |
| Cash at bank and in hand | 54/58 | €16,292 | €18,579 | +€2,287 | +14.0% |
| Deferred charges and accrued income | 490/1 | €1,415 | - | -€1,415 | |
| Total equity and liabilities | 10/49 | €63,746 | €61,859 | -€1,887 | -3.0% |
| Equity | 10/15 | -€16,920 | -€11,574 | +€5,346 | +31.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €298 | €298 | = | 0.0% |
| Non-distributable reserves | 130/1 | €298 | €298 | = | 0.0% |
| Reserves not available under the articles | 1311 | €298 | €298 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,618 | -€24,272 | +€5,346 | +18.0% |
| Amounts payable | 17/49 | €80,666 | €73,433 | -€7,233 | -9.0% |
| Amounts payable within one year | 42/48 | €80,666 | €73,433 | -€7,233 | -9.0% |
| Trade debts | 44 | €6,190 | €18 | -€6,172 | -99.7% |
| Suppliers | 440/4 | €6,190 | €18 | -€6,172 | -99.7% |
| Taxes, remuneration and social security | 45 | €38,224 | €31,892 | -€6,332 | -16.6% |
| Taxes | 450/3 | - | €444 | +€444 | |
| Remuneration and social security | 454/9 | €38,224 | €31,448 | -€6,776 | -17.7% |
| Other amounts payable | 47/48 | €36,252 | €41,523 | +€5,271 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331 | €1,901 | +€1,570 | +474% |
| Other operating charges | 640/8 | €3,340 | €872 | -€2,468 | -73.9% |
| Gross operating margin | 9900 | €3,379 | €8,609 | +€5,230 | +155% |
| Operating profit (loss) | 9901 | -€292 | €5,836 | +€6,128 | |
| Financial income | 75/76B | €91 | €95 | +€4 | +4.4% |
| Recurring financial income | 75 | €91 | €95 | +€4 | +4.4% |
| Financial charges | 65/66B | €191 | €360 | +€169 | +88.5% |
| Recurring financial charges | 65 | €191 | €360 | +€169 | +88.5% |
| Profit (loss) for the period before taxes | 9903 | -€392 | €5,571 | +€5,963 | |
| Income taxes | 67/77 | €219 | €225 | +€6 | +2.7% |
| Profit (loss) for the period | 9904 | -€611 | €5,346 | +€5,957 | |
| Profit (loss) for the period to be appropriated | 9905 | -€611 | €5,346 | +€5,957 |
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 17 October 2026 via checked.be.