Agro Consult: 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.
Agro Consult
Largest movements
- Tangible fixed assets -€67,540
down €67,540 (-10.6%), from €637,719 to €570,180
of which Furniture and vehicles: -€88,036
- Cash +€41,480
up €41,480 (+22.2%), from €187,113 to €228,594
mainly Depreciation (+€155,487) and Net result for the year (+€43,130)
- Receivables within one year +€30,203
up €30,203 (+26.5%), from €113,814 to €144,017
of which Trade receivables: +€39,206
- Stocks and contracts +€18,544
up €18,544 (+48.9%), from €37,913 to €56,457
- Reserves +€39,880
up €39,880 (+11.1%), from €359,242 to €399,123
- Debts after one year -€30,451
down €30,451 (-11.9%), from €256,125 to €225,675
of which Financial debts: -€30,451
- Other debts +€22,197
up €22,197 (+16.5%), from €134,525 to €156,722
- Gross operating margin +€39,013
up €39,013 (+21.7%), from €179,932 to €218,945
- Depreciation +€37,811
up €37,811 (+32.1%), from €117,676 to €155,487
- Taxes -€3,413
down €3,413 (-36.8%), from €9,280 to €5,866
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 | €991,030 | €1,011,140 | +€20,109 | +2.0% |
| Fixed assets | 21/28 | €644,285 | €573,734 | -€70,551 | -11.0% |
| Intangible fixed assets | 21 | €6,565 | €3,555 | -€3,011 | -45.9% |
| Tangible fixed assets | 22/27 | €637,719 | €570,180 | -€67,540 | -10.6% |
| Land and buildings | 22 | €169,987 | €154,402 | -€15,585 | -9.2% |
| Plant, machinery and equipment | 23 | €160,323 | €196,404 | +€36,081 | +22.5% |
| Furniture and vehicles | 24 | €307,409 | €219,373 | -€88,036 | -28.6% |
| Current assets | 29/58 | €346,745 | €437,405 | +€90,660 | +26.1% |
| Stocks and contracts in progress | 3 | €37,913 | €56,457 | +€18,544 | +48.9% |
| Stocks | 30/36 | €37,913 | €56,457 | +€18,544 | +48.9% |
| Amounts receivable within one year | 40/41 | €113,814 | €144,017 | +€30,203 | +26.5% |
| Trade receivables | 40 | €72,006 | €111,212 | +€39,206 | +54.4% |
| Other amounts receivable | 41 | €41,808 | €32,805 | -€9,002 | -21.5% |
| Cash at bank and in hand | 54/58 | €187,113 | €228,594 | +€41,480 | +22.2% |
| Deferred charges and accrued income | 490/1 | €7,905 | €8,338 | +€433 | +5.5% |
| Total equity and liabilities | 10/49 | €991,030 | €1,011,140 | +€20,109 | +2.0% |
| Equity | 10/15 | €371,642 | €411,523 | +€39,880 | +10.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €359,242 | €399,123 | +€39,880 | +11.1% |
| Distributable reserves | 133 | €359,242 | €399,123 | +€39,880 | +11.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €619,388 | €599,617 | -€19,771 | -3.2% |
| Amounts payable after more than one year | 17 | €256,125 | €225,675 | -€30,451 | -11.9% |
| Financial debts | 170/4 | €90,625 | €60,175 | -€30,451 | -33.6% |
| Other amounts payable | 178/9 | €165,500 | €165,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €362,495 | €373,442 | +€10,947 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €32,527 | €30,451 | -€2,076 | -6.4% |
| Trade debts | 44 | €190,151 | €184,953 | -€5,198 | -2.7% |
| Suppliers | 440/4 | €190,151 | €184,953 | -€5,198 | -2.7% |
| Taxes, remuneration and social security | 45 | €5,292 | €1,317 | -€3,975 | -75.1% |
| Taxes | 450/3 | €5,292 | €1,317 | -€3,975 | -75.1% |
| Other amounts payable | 47/48 | €134,525 | €156,722 | +€22,197 | +16.5% |
| Accrued charges and deferred income | 492/3 | €767 | €500 | -€267 | -34.8% |
| Non-recurring operating income | 76A | €87 | €1,042 | +€955 | +1102.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,676 | €155,487 | +€37,811 | +32.1% |
| Other operating charges | 640/8 | €2,026 | €3,772 | +€1,746 | +86.2% |
| Gross operating margin | 9900 | €179,932 | €218,945 | +€39,013 | +21.7% |
| Operating profit (loss) | 9901 | €60,230 | €59,686 | -€544 | -0.9% |
| Financial income | 75/76B | €432 | €1,886 | +€1,454 | +336.9% |
| Recurring financial income | 75 | €432 | €1,886 | +€1,454 | +336.9% |
| Financial charges | 65/66B | €14,504 | €12,575 | -€1,928 | -13.3% |
| Recurring financial charges | 65 | €14,504 | €12,575 | -€1,928 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €46,158 | €48,997 | +€2,839 | +6.1% |
| Income taxes | 67/77 | €9,280 | €5,866 | -€3,413 | -36.8% |
| Profit (loss) for the period | 9904 | €36,879 | €43,130 | +€6,252 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,879 | €43,130 | +€6,252 | +17.0% |
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 3 October 2026 via checked.be.