AGRO LEGUME: 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 LEGUME
Largest movements
- Tangible fixed assets +€16,917
up €16,917 (+1,809%), from €935 to €17,852
of which Furniture and vehicles: +€17,217
- Receivables within one year +€6,429
up €6,429 (+21.7%), from €29,678 to €36,108
- Cash -€1,953
down €1,953 (-23.8%), from €8,195 to €6,242
mainly Investment in fixed assets (net) (-€18,000) and Trade debts (-€15,886)
- Profit (loss) carried forward +€35,546
up €35,546 (+67.8%), from -€52,464 to -€16,918
- Trade debts -€15,886
down €15,886 (-32.8%), from €48,375 to €32,489
- Accrued charges and deferred income +€3,911
new in 2025: €3,911
- Tax, wage and social debts -€1,735
down €1,735 (-3.7%), from €46,377 to €44,643
of which Remuneration and social security: -€7,825
- Staff costs -€60,996
down €60,996 (-60.3%), from €101,118 to €40,122
- Taxes +€7,754
new in 2025: €7,754
- Financial charges +€6,140
up €6,140 (+3,764%), from €163 to €6,303
- Other operating charges +€3,229
up €3,229 (+25.2%), from €12,796 to €16,025
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 | €61,735 | €83,572 | +€21,837 | +35.4% |
| Fixed assets | 21/28 | €1,265 | €18,182 | +€16,917 | +1,337% |
| Tangible fixed assets | 22/27 | €935 | €17,852 | +€16,917 | +1,809% |
| Plant, machinery and equipment | 23 | €892 | €592 | -€300 | -33.7% |
| Furniture and vehicles | 24 | €43 | €17,260 | +€17,217 | +39,689% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €60,470 | €65,390 | +€4,920 | +8.1% |
| Stocks and contracts in progress | 3 | €22,597 | €23,040 | +€443 | +2.0% |
| Stocks | 30/36 | €22,597 | €23,040 | +€443 | +2.0% |
| Amounts receivable within one year | 40/41 | €29,678 | €36,108 | +€6,429 | +21.7% |
| Other amounts receivable | 41 | €29,678 | €36,108 | +€6,429 | +21.7% |
| Cash at bank and in hand | 54/58 | €8,195 | €6,242 | -€1,953 | -23.8% |
| Total equity and liabilities | 10/49 | €61,735 | €83,572 | +€21,837 | +35.4% |
| Equity | 10/15 | -€39,644 | -€4,098 | +€35,546 | +89.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €420 | €420 | = | 0.0% |
| Distributable reserves | 133 | €420 | €420 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,464 | -€16,918 | +€35,546 | +67.8% |
| Amounts payable | 17/49 | €101,379 | €87,669 | -€13,709 | -13.5% |
| Amounts payable within one year | 42/48 | €101,379 | €83,758 | -€17,621 | -17.4% |
| Trade debts | 44 | €48,375 | €32,489 | -€15,886 | -32.8% |
| Suppliers | 440/4 | €48,375 | €32,489 | -€15,886 | -32.8% |
| Taxes, remuneration and social security | 45 | €46,377 | €44,643 | -€1,735 | -3.7% |
| Taxes | 450/3 | €20,746 | €26,837 | +€6,090 | +29.4% |
| Remuneration and social security | 454/9 | €25,631 | €17,806 | -€7,825 | -30.5% |
| Other amounts payable | 47/48 | €6,626 | €6,626 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,911 | +€3,911 | |
| Remuneration, social security and pensions | 62 | €101,118 | €40,122 | -€60,996 | -60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €992 | €1,083 | +€91 | +9.2% |
| Other operating charges | 640/8 | €12,796 | €16,025 | +€3,229 | +25.2% |
| Gross operating margin | 9900 | €106,497 | €106,818 | +€322 | +0.3% |
| Operating profit (loss) | 9901 | -€8,409 | €49,588 | +€57,997 | |
| Financial income | 75/76B | €16 | €14 | -€1 | -6.8% |
| Recurring financial income | 75 | €16 | €14 | -€1 | -6.8% |
| Financial charges | 65/66B | €163 | €6,303 | +€6,140 | +3,764% |
| Recurring financial charges | 65 | €163 | €6,303 | +€6,140 | +3,764% |
| Profit (loss) for the period before taxes | 9903 | -€8,557 | €43,300 | +€51,857 | |
| Income taxes | 67/77 | - | €7,754 | +€7,754 | |
| Profit (loss) for the period | 9904 | -€8,557 | €35,546 | +€44,103 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,557 | €35,546 | +€44,103 |
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 30 October 2026 via checked.be.