AGRO NOVA: what changed
Two fiscal 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 NOVA
Largest movements
- Cash +€176,458
up €176,458 (+100.5%), from €175,506 to €351,964
mainly Receivables within one year (+€153,721) and Stocks and contracts (+€95,556)
- Receivables within one year -€153,721
down €153,721 (-51.9%), from €296,416 to €142,695
of which Trade receivables: -€145,456
- Current investments +€100,000
up €100,000 (+50.0%), from €200,000 to €300,000
- Stocks and contracts -€95,556
down €95,556 (-82.9%), from €115,210 to €19,654
- Deferred charges and accrued income +€13,496
up €13,496 (+669.1%), from €2,017 to €15,513
- Reserves +€36,032
up €36,032 (+7.7%), from €466,504 to €502,536
- Trade debts -€24,285
down €24,285 (-19.3%), from €126,003 to €101,718
- Debts after one year +€15,358
up €15,358 (+5.9%), from €258,826 to €274,183
- Gross operating margin +€24,117
up €24,117 (+26.3%), from €91,816 to €115,933
- Provisions +€5,815
up €5,815, from -€5,815 to €0
- Taxes +€5,401
up €5,401 (+63.0%), from €8,571 to €13,972
- Financial income +€4,107
up €4,107 (+58.1%), from €7,064 to €11,170
- Financial charges +€3,955
up €3,955 (+23.4%), from €16,923 to €20,878
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.
Cash bridge derived
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 | €1,018,065 | €1,056,931 | +€38,866 | +3.8% |
| Fixed assets | 21/28 | €228,916 | €227,105 | -€1,811 | -0.8% |
| Tangible fixed assets | 22/27 | €228,559 | €226,749 | -€1,811 | -0.8% |
| Land and buildings | 22 | €226,818 | €225,975 | -€843 | -0.4% |
| Plant, machinery and equipment | 23 | €531 | €359 | -€172 | -32.3% |
| Furniture and vehicles | 24 | €1,210 | €414 | -€796 | -65.8% |
| Financial fixed assets | 28 | €356 | €356 | = | 0.0% |
| Current assets | 29/58 | €789,149 | €829,826 | +€40,677 | +5.2% |
| Stocks and contracts in progress | 3 | €115,210 | €19,654 | -€95,556 | -82.9% |
| Stocks | 30/36 | €115,210 | €19,654 | -€95,556 | -82.9% |
| Amounts receivable within one year | 40/41 | €296,416 | €142,695 | -€153,721 | -51.9% |
| Trade receivables | 40 | €280,329 | €134,873 | -€145,456 | -51.9% |
| Other amounts receivable | 41 | €16,086 | €7,821 | -€8,265 | -51.4% |
| Current investments | 50/53 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €175,506 | €351,964 | +€176,458 | +100.5% |
| Deferred charges and accrued income | 490/1 | €2,017 | €15,513 | +€13,496 | +669.1% |
| Total equity and liabilities | 10/49 | €1,018,065 | €1,056,931 | +€38,866 | +3.8% |
| Equity | 10/15 | €567,888 | €603,920 | +€36,032 | +6.3% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Revaluation surpluses | 12 | €2,227 | €2,227 | = | 0.0% |
| Reserves | 13 | €466,504 | €502,536 | +€36,032 | +7.7% |
| Distributable reserves | 133 | €466,504 | €502,536 | +€36,032 | +7.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Amounts payable | 17/49 | €450,177 | €453,011 | +€2,834 | +0.6% |
| Amounts payable after more than one year | 17 | €258,826 | €274,183 | +€15,358 | +5.9% |
| Other amounts payable | 178/9 | €258,826 | €274,183 | +€15,358 | +5.9% |
| Amounts payable within one year | 42/48 | €190,927 | €177,021 | -€13,906 | -7.3% |
| Trade debts | 44 | €126,003 | €101,718 | -€24,285 | -19.3% |
| Suppliers | 440/4 | €126,003 | €101,718 | -€24,285 | -19.3% |
| Taxes, remuneration and social security | 45 | €8,182 | €15,997 | +€7,816 | +95.5% |
| Taxes | 450/3 | €5,032 | €10,828 | +€5,795 | +115.2% |
| Remuneration and social security | 454/9 | €3,149 | €5,169 | +€2,020 | +64.1% |
| Other amounts payable | 47/48 | €56,742 | €59,306 | +€2,564 | +4.5% |
| Accrued charges and deferred income | 492/3 | €424 | €1,806 | +€1,382 | +325.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,790 | €1,811 | -€980 | -35.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€5,815 | €0 | +€5,815 | |
| Other operating charges | 640/8 | €8,453 | €9,411 | +€958 | +11.3% |
| Non-recurring operating charges | 66A | €595 | €0 | -€595 | -100.0% |
| Gross operating margin | 9900 | €91,816 | €115,933 | +€24,117 | +26.3% |
| Operating profit (loss) | 9901 | €85,792 | €104,712 | +€18,919 | +22.1% |
| Financial income | 75/76B | €7,064 | €11,170 | +€4,107 | +58.1% |
| Recurring financial income | 75 | €7,064 | €11,170 | +€4,107 | +58.1% |
| Financial charges | 65/66B | €16,923 | €20,878 | +€3,955 | +23.4% |
| Recurring financial charges | 65 | €16,923 | €20,878 | +€3,955 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €75,933 | €95,004 | +€19,071 | +25.1% |
| Income taxes | 67/77 | €8,571 | €13,972 | +€5,401 | +63.0% |
| Profit (loss) for the period | 9904 | €67,362 | €81,032 | +€13,670 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,362 | €81,032 | +€13,670 | +20.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.