Agro Dives: 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 Dives
Largest movements
- Receivables within one year +€23,353
up €23,353 (+311.3%), from €7,502 to €30,855
- Cash -€12,854
down €12,854 (-36.6%), from €35,093 to €22,240
mainly Receivables within one year (-€23,353) and Tax, wage and social debts (-€1,918)
- Stocks and contracts -€8,000
down €8,000 (-32.0%), from €25,000 to €17,000
- Trade debts +€3,645
up €3,645 (+33.3%), from €10,949 to €14,594
- Tax, wage and social debts -€1,918
down €1,918 (-33.5%), from €5,718 to €3,800
- Gross operating margin -€1,189
down €1,189 (-39.9%), from €2,981 to €1,792
- Other operating charges -€1,122
down €1,122 (-61.1%), from €1,838 to €716
- Taxes +€49
up €49 (+51.5%), from €95 to €145
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 | €68,156 | €70,268 | +€2,112 | +3.1% |
| Fixed assets | 21/28 | €500 | €103 | -€397 | -79.4% |
| Tangible fixed assets | 22/27 | €500 | €103 | -€397 | -79.4% |
| Furniture and vehicles | 24 | €500 | €103 | -€397 | -79.4% |
| Current assets | 29/58 | €67,655 | €70,165 | +€2,509 | +3.7% |
| Stocks and contracts in progress | 3 | €25,000 | €17,000 | -€8,000 | -32.0% |
| Stocks | 30/36 | €25,000 | €17,000 | -€8,000 | -32.0% |
| Amounts receivable within one year | 40/41 | €7,502 | €30,855 | +€23,353 | +311.3% |
| Trade receivables | 40 | €7,502 | €30,855 | +€23,353 | +311.3% |
| Cash at bank and in hand | 54/58 | €35,093 | €22,240 | -€12,854 | -36.6% |
| Deferred charges and accrued income | 490/1 | €60 | €70 | +€10 | +16.7% |
| Total equity and liabilities | 10/49 | €68,156 | €70,268 | +€2,112 | +3.1% |
| Equity | 10/15 | €21,476 | €21,873 | +€397 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,876 | €3,273 | +€397 | +13.8% |
| Non-distributable reserves | 130/1 | €94 | €94 | = | 0.0% |
| Reserves not available under the articles | 1311 | €94 | €94 | = | 0.0% |
| Distributable reserves | 133 | €2,782 | €3,179 | +€397 | +14.3% |
| Amounts payable | 17/49 | €46,679 | €48,395 | +€1,715 | +3.7% |
| Amounts payable within one year | 42/48 | €46,668 | €48,395 | +€1,727 | +3.7% |
| Trade debts | 44 | €10,949 | €14,594 | +€3,645 | +33.3% |
| Suppliers | 440/4 | €10,949 | €14,594 | +€3,645 | +33.3% |
| Taxes, remuneration and social security | 45 | €5,718 | €3,800 | -€1,918 | -33.5% |
| Taxes | 450/3 | €5,718 | €3,800 | -€1,918 | -33.5% |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €12 | €0 | -€12 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | €397 | = | 0.0% |
| Other operating charges | 640/8 | €1,838 | €716 | -€1,122 | -61.1% |
| Gross operating margin | 9900 | €2,981 | €1,792 | -€1,189 | -39.9% |
| Operating profit (loss) | 9901 | €746 | €680 | -€67 | -8.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €138 | €138 | +€0 | 0.0% |
| Recurring financial charges | 65 | €138 | €138 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €609 | €542 | -€67 | -11.1% |
| Income taxes | 67/77 | €95 | €145 | +€49 | +51.5% |
| Profit (loss) for the period | 9904 | €514 | €397 | -€116 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €514 | €397 | -€116 | -22.7% |
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 11 October 2026 via checked.be.