AGRO-GRAIN SERVICES: 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-GRAIN SERVICES
Largest movements
- Cash -€48,350
down €48,350 (-91.7%), from €52,716 to €4,366
mainly Net result for the year (-€36,280) and Debts after one year (-€32,428)
- Tangible fixed assets -€44,272
down €44,272 (-12.7%), from €348,473 to €304,201
of which Land and buildings: -€27,682
- Profit (loss) carried forward -€36,280
down €36,280 (-54.3%), from €66,843 to €30,563
- Debts after one year -€32,428
down €32,428 (-14.8%), from €218,737 to €186,308
- Trade debts -€27,987
down €27,987 (-38.2%), from €73,287 to €45,300
- Short-term financial debts -€14,194
down €14,194 (-71.6%), from €19,813 to €5,619
- Other debts +€7,200
up €7,200 (+47.1%), from €15,273 to €22,473
- Gross operating margin -€12,463
down €12,463 (-26.1%), from €47,685 to €35,222
- Depreciation +€4,685
up €4,685 (+9.5%), from €49,530 to €54,215
- Write-downs +€2,208
up €2,208, from €0 to €2,208
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 | €474,841 | €374,865 | -€99,976 | -21.1% |
| Fixed assets | 21/28 | €348,473 | €304,201 | -€44,272 | -12.7% |
| Tangible fixed assets | 22/27 | €348,473 | €304,201 | -€44,272 | -12.7% |
| Land and buildings | 22 | €276,535 | €248,853 | -€27,682 | -10.0% |
| Plant, machinery and equipment | 23 | €71,938 | €46,323 | -€25,615 | -35.6% |
| Furniture and vehicles | 24 | - | €1,600 | +€1,600 | |
| Leasing and similar rights | 25 | - | €7,425 | +€7,425 | |
| Current assets | 29/58 | €126,368 | €70,664 | -€55,704 | -44.1% |
| Stocks and contracts in progress | 3 | €3,028 | €0 | -€3,028 | -100% |
| Stocks | 30/36 | €3,028 | €0 | -€3,028 | -100% |
| Amounts receivable within one year | 40/41 | €69,096 | €64,366 | -€4,730 | -6.8% |
| Trade receivables | 40 | €53,532 | €40,858 | -€12,673 | -23.7% |
| Other amounts receivable | 41 | €15,564 | €23,508 | +€7,944 | +51.0% |
| Cash at bank and in hand | 54/58 | €52,716 | €4,366 | -€48,350 | -91.7% |
| Deferred charges and accrued income | 490/1 | €1,528 | €1,932 | +€404 | +26.4% |
| Total equity and liabilities | 10/49 | €474,841 | €374,865 | -€99,976 | -21.1% |
| Equity | 10/15 | €76,025 | €39,745 | -€36,280 | -47.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €1,182 | €1,182 | = | 0.0% |
| Distributable reserves | 133 | €1,182 | €1,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,843 | €30,563 | -€36,280 | -54.3% |
| Amounts payable | 17/49 | €398,816 | €335,120 | -€63,696 | -16.0% |
| Amounts payable after more than one year | 17 | €218,737 | €186,308 | -€32,428 | -14.8% |
| Financial debts | 170/4 | €218,737 | €186,308 | -€32,428 | -14.8% |
| Amounts payable within one year | 42/48 | €176,079 | €144,811 | -€31,268 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €65,762 | €70,816 | +€5,053 | +7.7% |
| Financial debts | 43 | €19,813 | €5,619 | -€14,194 | -71.6% |
| Credit institutions | 430/8 | €19,813 | €5,619 | -€14,194 | -71.6% |
| Trade debts | 44 | €73,287 | €45,300 | -€27,987 | -38.2% |
| Suppliers | 440/4 | €73,287 | €45,300 | -€27,987 | -38.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,944 | €604 | -€1,340 | -68.9% |
| Taxes | 450/3 | €1,944 | €604 | -€1,340 | -68.9% |
| Other amounts payable | 47/48 | €15,273 | €22,473 | +€7,200 | +47.1% |
| Accrued charges and deferred income | 492/3 | €4,000 | €4,000 | = | 0.0% |
| Non-recurring operating income | 76A | €5,000 | €5,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,530 | €54,215 | +€4,685 | +9.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €2,208 | +€2,208 | |
| Other operating charges | 640/8 | €3,807 | €4,218 | +€411 | +10.8% |
| Gross operating margin | 9900 | €47,685 | €35,222 | -€12,463 | -26.1% |
| Operating profit (loss) | 9901 | -€5,651 | -€25,418 | -€19,767 | -350% |
| Financial income | 75/76B | €607 | €507 | -€100 | -16.5% |
| Recurring financial income | 75 | €607 | €507 | -€100 | -16.5% |
| Financial charges | 65/66B | €10,834 | €11,240 | +€405 | +3.7% |
| Recurring financial charges | 65 | €10,834 | €11,240 | +€405 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,878 | -€36,151 | -€20,273 | -128% |
| Income taxes | 67/77 | €125 | €129 | +€4 | +3.3% |
| Profit (loss) for the period | 9904 | -€16,003 | -€36,280 | -€20,277 | -127% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,003 | -€36,280 | -€20,277 | -127% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.