AGRO HAMONT: 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 HAMONT
Largest movements
- Tangible fixed assets +€264,269
up €264,269 (+121%), from €218,347 to €482,616
of which Land and buildings: +€338,962
- Cash +€109,659
up €109,659 (+52.3%), from €209,867 to €319,526
mainly Debts after one year (+€225,694) and Net result for the year (+€139,132)
- Receivables within one year -€73,618
down €73,618 (-25.6%), from €287,563 to €213,946
of which Other amounts receivable: -€41,557
- Stocks and contracts +€44,753
up €44,753 (+15.0%), from €297,907 to €342,661
- Debts after one year +€225,694
up €225,694 (+2,444%), from €9,236 to €234,930
- Reserves +€79,132
up €79,132 (+9.9%), from €796,904 to €876,036
- Trade debts +€72,138
up €72,138 (+113%), from €63,738 to €135,877
- Other debts -€26,824
down €26,824 (-33.9%), from €79,236 to €52,412
- Taxes -€7,313
down €7,313 (-16.5%), from €44,284 to €36,971
- Depreciation +€5,659
up €5,659 (+7.7%), from €73,422 to €79,081
- Gross operating margin +€5,086
up €5,086 (+2.0%), from €253,559 to €258,644
- Financial charges +€2,802
up €2,802 (+272%), from €1,031 to €3,833
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 | €1,015,118 | €1,359,478 | +€344,360 | +33.9% |
| Fixed assets | 21/28 | €218,347 | €482,616 | +€264,269 | +121% |
| Tangible fixed assets | 22/27 | €218,347 | €482,616 | +€264,269 | +121% |
| Land and buildings | 22 | - | €338,962 | +€338,962 | |
| Plant, machinery and equipment | 23 | €65,473 | €44,619 | -€20,855 | -31.9% |
| Furniture and vehicles | 24 | €152,873 | €99,035 | -€53,839 | -35.2% |
| Current assets | 29/58 | €796,771 | €876,862 | +€80,091 | +10.1% |
| Stocks and contracts in progress | 3 | €297,907 | €342,661 | +€44,753 | +15.0% |
| Stocks | 30/36 | €297,907 | €342,661 | +€44,753 | +15.0% |
| Amounts receivable within one year | 40/41 | €287,563 | €213,946 | -€73,618 | -25.6% |
| Trade receivables | 40 | €181,057 | €148,997 | -€32,060 | -17.7% |
| Other amounts receivable | 41 | €106,506 | €64,949 | -€41,557 | -39.0% |
| Cash at bank and in hand | 54/58 | €209,867 | €319,526 | +€109,659 | +52.3% |
| Deferred charges and accrued income | 490/1 | €1,434 | €730 | -€704 | -49.1% |
| Total equity and liabilities | 10/49 | €1,015,118 | €1,359,478 | +€344,360 | +33.9% |
| Equity | 10/15 | €815,504 | €894,636 | +€79,132 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €796,904 | €876,036 | +€79,132 | +9.9% |
| Distributable reserves | 133 | €796,904 | €876,036 | +€79,132 | +9.9% |
| Amounts payable | 17/49 | €199,614 | €464,842 | +€265,228 | +133% |
| Amounts payable after more than one year | 17 | €9,236 | €234,930 | +€225,694 | +2,444% |
| Financial debts | 170/4 | €9,236 | €234,930 | +€225,694 | +2,444% |
| Amounts payable within one year | 42/48 | €190,378 | €229,912 | +€39,534 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €18,821 | €23,237 | +€4,416 | +23.5% |
| Trade debts | 44 | €63,738 | €135,877 | +€72,138 | +113% |
| Suppliers | 440/4 | €63,738 | €135,877 | +€72,138 | +113% |
| Taxes, remuneration and social security | 45 | €28,583 | €18,387 | -€10,196 | -35.7% |
| Taxes | 450/3 | €28,583 | €18,387 | -€10,196 | -35.7% |
| Other amounts payable | 47/48 | €79,236 | €52,412 | -€26,824 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,422 | €79,081 | +€5,659 | +7.7% |
| Other operating charges | 640/8 | €1,218 | €2,829 | +€1,611 | +132% |
| Gross operating margin | 9900 | €253,559 | €258,644 | +€5,086 | +2.0% |
| Operating profit (loss) | 9901 | €178,918 | €176,734 | -€2,184 | -1.2% |
| Financial income | 75/76B | €2,626 | €3,202 | +€576 | +21.9% |
| Recurring financial income | 75 | €2,626 | €3,202 | +€576 | +21.9% |
| Financial charges | 65/66B | €1,031 | €3,833 | +€2,802 | +272% |
| Recurring financial charges | 65 | €1,031 | €3,833 | +€2,802 | +272% |
| Profit (loss) for the period before taxes | 9903 | €180,513 | €176,103 | -€4,410 | -2.4% |
| Income taxes | 67/77 | €44,284 | €36,971 | -€7,313 | -16.5% |
| Profit (loss) for the period | 9904 | €136,229 | €139,132 | +€2,903 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €136,229 | €139,132 | +€2,903 | +2.1% |
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 15 October 2026 via checked.be.