AGRO NOORD: 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 NOORD
Largest movements
- Tangible fixed assets -€53,276
down €53,276 (-22.6%), from €236,167 to €182,890
of which Furniture and vehicles: -€40,976
- Cash -€34,638
down €34,638 (-39.4%), from €87,858 to €53,219
mainly Debts after one year (-€59,564) and Net result for the year (-€32,984)
- Receivables within one year +€22,292
up €22,292 (+3.2%), from €703,147 to €725,439
- Debts after one year -€59,564
down €59,564 (-36.2%), from €164,326 to €104,761
- Reserves -€32,984
down €32,984 (-12.3%), from €268,100 to €235,116
of which Distributable reserves: -€32,984
- Trade debts +€20,736
up €20,736 (+4.0%), from €514,675 to €535,411
- Current portion of long-term debt +€15,516
up €15,516 (+35.2%), from €44,048 to €59,564
- Gross operating margin -€99,471
down €99,471 (-69.0%), from €144,189 to €44,719
- Depreciation +€36,451
up €36,451 (+155%), from €23,496 to €59,946
- Taxes -€22,675
down €22,675 (-100%), from €22,675 to €0
- Financial charges +€5,369
up €5,369 (+105%), from €5,100 to €10,469
- Other operating charges -€3,765
down €3,765 (-30.1%), from €12,514 to €8,749
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 | €1,027,171 | €961,549 | -€65,622 | -6.4% |
| Fixed assets | 21/28 | €236,167 | €182,890 | -€53,276 | -22.6% |
| Tangible fixed assets | 22/27 | €236,167 | €182,890 | -€53,276 | -22.6% |
| Plant, machinery and equipment | 23 | €35,313 | €23,012 | -€12,301 | -34.8% |
| Furniture and vehicles | 24 | €200,854 | €159,878 | -€40,976 | -20.4% |
| Current assets | 29/58 | €791,005 | €778,658 | -€12,346 | -1.6% |
| Amounts receivable within one year | 40/41 | €703,147 | €725,439 | +€22,292 | +3.2% |
| Trade receivables | 40 | €703,147 | €725,439 | +€22,292 | +3.2% |
| Cash at bank and in hand | 54/58 | €87,858 | €53,219 | -€34,638 | -39.4% |
| Total equity and liabilities | 10/49 | €1,027,171 | €961,549 | -€65,622 | -6.4% |
| Equity | 10/15 | €274,300 | €241,316 | -€32,984 | -12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €268,100 | €235,116 | -€32,984 | -12.3% |
| Non-distributable reserves | 130/1 | €871 | €871 | = | 0.0% |
| Reserves not available under the articles | 1311 | €871 | €871 | = | 0.0% |
| Distributable reserves | 133 | €267,229 | €234,245 | -€32,984 | -12.3% |
| Amounts payable | 17/49 | €752,871 | €720,232 | -€32,639 | -4.3% |
| Amounts payable after more than one year | 17 | €164,326 | €104,761 | -€59,564 | -36.2% |
| Financial debts | 170/4 | €164,326 | €104,761 | -€59,564 | -36.2% |
| Amounts payable within one year | 42/48 | €588,003 | €615,471 | +€27,468 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €44,048 | €59,564 | +€15,516 | +35.2% |
| Trade debts | 44 | €514,675 | €535,411 | +€20,736 | +4.0% |
| Suppliers | 440/4 | €514,675 | €535,411 | +€20,736 | +4.0% |
| Taxes, remuneration and social security | 45 | €28,768 | €19,984 | -€8,784 | -30.5% |
| Taxes | 450/3 | €28,768 | €19,984 | -€8,784 | -30.5% |
| Other amounts payable | 47/48 | €512 | €512 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €542 | €0 | -€542 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,496 | €59,946 | +€36,451 | +155% |
| Other operating charges | 640/8 | €12,514 | €8,749 | -€3,765 | -30.1% |
| Gross operating margin | 9900 | €144,189 | €44,719 | -€99,471 | -69.0% |
| Operating profit (loss) | 9901 | €108,180 | -€23,977 | -€132,157 | |
| Financial income | 75/76B | €1,256 | €1,462 | +€205 | +16.4% |
| Recurring financial income | 75 | €1,256 | €1,462 | +€205 | +16.4% |
| Financial charges | 65/66B | €5,100 | €10,469 | +€5,369 | +105% |
| Recurring financial charges | 65 | €5,100 | €10,469 | +€5,369 | +105% |
| Profit (loss) for the period before taxes | 9903 | €104,336 | -€32,984 | -€137,320 | |
| Income taxes | 67/77 | €22,675 | €0 | -€22,675 | -100% |
| Profit (loss) for the period | 9904 | €81,662 | -€32,984 | -€114,645 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,662 | -€32,984 | -€114,645 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.