AGRO PARENT: 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 PARENT
Largest movements
- Current investments +€620,282
up €620,282 (+42.8%), from €1.5m to €2.1m
- Tangible fixed assets -€403,854
down €403,854 (-52.8%), from €765,062 to €361,208
of which Plant, machinery and equipment: -€329,977
- Cash +€320,237
up €320,237 (+814%), from €39,321 to €359,558
mainly Net result for the year (+€590,880) and Investment in fixed assets (net) (+€296,785)
- Receivables within one year -€100,399
down €100,399 (-46.2%), from €217,158 to €116,759
of which Other amounts receivable: -€107,761
- Stocks and contracts +€72,854
up €72,854 (+588%), from €12,394 to €85,248
- Reserves +€590,047
up €590,047 (+26.5%), from €2.2m to €2.8m
of which Distributable reserves: +€553,047
- Other debts -€63,590
down €63,590 (-49.4%), from €128,810 to €65,220
- Trade debts -€30,535
down €30,535 (-64.9%), from €47,034 to €16,499
- Gross operating margin -€243,888
down €243,888 (-21.5%), from €1.1m to €889,362
- Taxes -€60,908
down €60,908 (-25.7%), from €237,429 to €176,521
- Financial charges +€48,092
up €48,092 (+861%), from €5,584 to €53,676
- Provisions -€43,739
down €43,739 (-99.3%), from €44,034 to €295
- Financial income +€19,487
up €19,487 (+58.3%), from €33,452 to €52,939
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 | €2,506,377 | €3,007,876 | +€501,499 | +20.0% |
| Fixed assets | 21/28 | €765,062 | €361,208 | -€403,854 | -52.8% |
| Tangible fixed assets | 22/27 | €765,062 | €361,208 | -€403,854 | -52.8% |
| Land and buildings | 22 | €170,039 | €153,217 | -€16,822 | -9.9% |
| Plant, machinery and equipment | 23 | €429,787 | €99,810 | -€329,977 | -76.8% |
| Furniture and vehicles | 24 | €165,236 | €108,181 | -€57,054 | -34.5% |
| Current assets | 29/58 | €1,741,315 | €2,646,668 | +€905,353 | +52.0% |
| Stocks and contracts in progress | 3 | €12,394 | €85,248 | +€72,854 | +588% |
| Stocks | 30/36 | €12,394 | €85,248 | +€72,854 | +588% |
| Amounts receivable within one year | 40/41 | €217,158 | €116,759 | -€100,399 | -46.2% |
| Trade receivables | 40 | €105,000 | €112,362 | +€7,362 | +7.0% |
| Other amounts receivable | 41 | €112,158 | €4,397 | -€107,761 | -96.1% |
| Current investments | 50/53 | €1,450,000 | €2,070,282 | +€620,282 | +42.8% |
| Cash at bank and in hand | 54/58 | €39,321 | €359,558 | +€320,237 | +814% |
| Deferred charges and accrued income | 490/1 | €22,442 | €14,821 | -€7,622 | -34.0% |
| Total equity and liabilities | 10/49 | €2,506,377 | €3,007,876 | +€501,499 | +20.0% |
| Equity | 10/15 | €2,242,574 | €2,832,621 | +€590,047 | +26.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,222,574 | €2,812,621 | +€590,047 | +26.5% |
| Tax-exempt reserves | 132 | €947,250 | €984,250 | +€37,000 | +3.9% |
| Distributable reserves | 133 | €1,275,324 | €1,828,371 | +€553,047 | +43.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €44,034 | €44,330 | +€295 | +0.7% |
| Provisions for liabilities and charges | 160/5 | €44,034 | €44,330 | +€295 | +0.7% |
| Other liabilities and charges | 164/5 | €44,034 | €44,330 | +€295 | +0.7% |
| Amounts payable | 17/49 | €219,769 | €130,925 | -€88,844 | -40.4% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €179,369 | €90,525 | -€88,844 | -49.5% |
| Trade debts | 44 | €47,034 | €16,499 | -€30,535 | -64.9% |
| Suppliers | 440/4 | €47,034 | €16,499 | -€30,535 | -64.9% |
| Taxes, remuneration and social security | 45 | €3,525 | €8,806 | +€5,281 | +150% |
| Taxes | 450/3 | €3,525 | €8,806 | +€5,281 | +150% |
| Other amounts payable | 47/48 | €128,810 | €65,220 | -€63,590 | -49.4% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Non-recurring operating income | 76A | €175,868 | €44,480 | -€131,387 | -74.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,289 | €107,069 | -€5,220 | -4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,111 | €0 | -€14,111 | -100% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €44,034 | €295 | -€43,739 | -99.3% |
| Other operating charges | 640/8 | €1,968 | €12,055 | +€10,087 | +513% |
| Non-recurring operating charges | 66A | - | €1,806 | +€1,806 | |
| Gross operating margin | 9900 | €1,133,250 | €889,362 | -€243,888 | -21.5% |
| Operating profit (loss) | 9901 | €960,847 | €768,137 | -€192,710 | -20.1% |
| Financial income | 75/76B | €33,452 | €52,939 | +€19,487 | +58.3% |
| Recurring financial income | 75 | €33,452 | €52,939 | +€19,487 | +58.3% |
| Financial charges | 65/66B | €5,584 | €53,676 | +€48,092 | +861% |
| Recurring financial charges | 65 | €5,584 | €53,676 | +€48,092 | +861% |
| Profit (loss) for the period before taxes | 9903 | €988,715 | €767,401 | -€221,315 | -22.4% |
| Income taxes | 67/77 | €237,429 | €176,521 | -€60,908 | -25.7% |
| Profit (loss) for the period | 9904 | €751,286 | €590,880 | -€160,406 | -21.4% |
| Transfer from tax-exempt reserves | 789 | - | €252,600 | +€252,600 | |
| Transfer to tax-exempt reserves | 689 | €463,100 | €289,600 | -€173,500 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €288,186 | €553,880 | +€265,694 | +92.2% |
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 18 October 2026 via checked.be.