AGRO-INSIGHT: 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-INSIGHT
Largest movements
- Cash +€69,164
up €69,164 (+26.4%), from €261,974 to €331,138
mainly Net result for the year (+€64,484) and Depreciation (+€5,159)
- Receivables after one year +€7,000
up €7,000 (+10.0%), from €70,000 to €77,000
- Reserves +€64,484
up €64,484 (+16.0%), from €404,131 to €468,615
- Tax, wage and social debts +€4,992
up €4,992 (+74.2%), from €6,729 to €11,721
- Gross operating margin +€43,789
up €43,789 (+110%), from €39,838 to €83,628
- Taxes +€14,769
up €14,769 (+10,960%), from €135 to €14,903
- Depreciation -€4,141
down €4,141 (-44.5%), from €9,299 to €5,159
- Financial income +€1,335
up €1,335 (+109%), from €1,226 to €2,561
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 | €418,724 | €491,053 | +€72,329 | +17.3% |
| Fixed assets | 21/28 | €46,504 | €42,011 | -€4,492 | -9.7% |
| Tangible fixed assets | 22/27 | €46,504 | €42,011 | -€4,492 | -9.7% |
| Land and buildings | 22 | €12,750 | €12,062 | -€688 | -5.4% |
| Plant, machinery and equipment | 23 | €2,351 | €2,638 | +€287 | +12.2% |
| Furniture and vehicles | 24 | €7,750 | €5,007 | -€2,742 | -35.4% |
| Other tangible fixed assets | 26 | €23,653 | €22,304 | -€1,349 | -5.7% |
| Current assets | 29/58 | €372,221 | €449,042 | +€76,821 | +20.6% |
| Amounts receivable after more than one year | 29 | €70,000 | €77,000 | +€7,000 | +10.0% |
| Other amounts receivable | 291 | €70,000 | €77,000 | +€7,000 | +10.0% |
| Amounts receivable within one year | 40/41 | €40,247 | €40,507 | +€260 | +0.6% |
| Trade receivables | 40 | €38,357 | €40,001 | +€1,644 | +4.3% |
| Other amounts receivable | 41 | €1,890 | €505 | -€1,385 | -73.3% |
| Cash at bank and in hand | 54/58 | €261,974 | €331,138 | +€69,164 | +26.4% |
| Deferred charges and accrued income | 490/1 | - | €397 | +€397 | |
| Total equity and liabilities | 10/49 | €418,724 | €491,053 | +€72,329 | +17.3% |
| Equity | 10/15 | €410,331 | €474,815 | +€64,484 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €404,131 | €468,615 | +€64,484 | +16.0% |
| Distributable reserves | 133 | €404,131 | €468,615 | +€64,484 | +16.0% |
| Amounts payable | 17/49 | €8,394 | €16,238 | +€7,844 | +93.5% |
| Amounts payable within one year | 42/48 | €8,394 | €16,238 | +€7,844 | +93.5% |
| Financial debts | 43 | €78 | - | -€78 | |
| Credit institutions | 430/8 | €78 | - | -€78 | |
| Trade debts | 44 | €1,558 | €4,012 | +€2,454 | +157% |
| Suppliers | 440/4 | €1,558 | €4,012 | +€2,454 | +157% |
| Taxes, remuneration and social security | 45 | €6,729 | €11,721 | +€4,992 | +74.2% |
| Taxes | 450/3 | €6,729 | €11,721 | +€4,992 | +74.2% |
| Other amounts payable | 47/48 | €28 | €505 | +€476 | +1,679% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,299 | €5,159 | -€4,141 | -44.5% |
| Other operating charges | 640/8 | €1,465 | €1,574 | +€108 | +7.4% |
| Non-recurring operating charges | 66A | €1,130 | - | -€1,130 | |
| Gross operating margin | 9900 | €39,838 | €83,628 | +€43,789 | +110% |
| Operating profit (loss) | 9901 | €27,943 | €76,895 | +€48,952 | +175% |
| Financial income | 75/76B | €1,226 | €2,561 | +€1,335 | +109% |
| Recurring financial income | 75 | €1,226 | €2,561 | +€1,335 | +109% |
| Financial charges | 65/66B | €259 | €68 | -€191 | -73.6% |
| Recurring financial charges | 65 | €259 | €68 | -€191 | -73.6% |
| Profit (loss) for the period before taxes | 9903 | €28,910 | €79,388 | +€50,478 | +175% |
| Income taxes | 67/77 | €135 | €14,903 | +€14,769 | +10,960% |
| Profit (loss) for the period | 9904 | €28,775 | €64,484 | +€35,709 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €28,775 | €64,484 | +€35,709 | +124% |
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 16 October 2026 via checked.be.