AGRO PLAN CONSULTING: 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 PLAN CONSULTING
Largest movements
- Tangible fixed assets -€12,341
down €12,341 (-22.3%), from €55,415 to €43,074
of which Furniture and vehicles: -€10,253
- Current investments +€9,755
up €9,755 (+24.3%), from €40,120 to €49,876
- Cash +€2,159
up €2,159 (+17.1%), from €12,601 to €14,759
mainly Depreciation (+€16,476) and Net result for the year (+€8,825)
- Reserves +€8,825
up €8,825 (+7.5%), from €117,079 to €125,903
- Trade debts -€4,163
down €4,163 (-64.5%), from €6,449 to €2,287
- Tax, wage and social debts -€3,583
down €3,583 (-35.1%), from €10,199 to €6,616
- Other debts -€1,788
down €1,788 (-24.1%), from €7,430 to €5,642
- Gross operating margin -€40,089
down €40,089 (-57.8%), from €69,405 to €29,316
- Taxes -€12,321
down €12,321 (-68.9%), from €17,895 to €5,574
- Financial income +€7,394
up €7,394 (+4,413%), from €168 to €7,561
- Depreciation +€2,116
up €2,116 (+14.7%), from €14,360 to €16,476
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 | €161,865 | €160,405 | -€1,459 | -0.9% |
| Fixed assets | 21/28 | €55,415 | €43,074 | -€12,341 | -22.3% |
| Tangible fixed assets | 22/27 | €55,415 | €43,074 | -€12,341 | -22.3% |
| Plant, machinery and equipment | 23 | €11,387 | €9,299 | -€2,088 | -18.3% |
| Furniture and vehicles | 24 | €44,028 | €33,775 | -€10,253 | -23.3% |
| Current assets | 29/58 | €106,450 | €117,331 | +€10,882 | +10.2% |
| Amounts receivable within one year | 40/41 | €51,334 | €50,318 | -€1,016 | -2.0% |
| Trade receivables | 40 | €50,576 | €41,149 | -€9,427 | -18.6% |
| Other amounts receivable | 41 | €759 | €9,170 | +€8,411 | +1,109% |
| Current investments | 50/53 | €40,120 | €49,876 | +€9,755 | +24.3% |
| Cash at bank and in hand | 54/58 | €12,601 | €14,759 | +€2,159 | +17.1% |
| Deferred charges and accrued income | 490/1 | €2,394 | €2,378 | -€16 | -0.7% |
| Total equity and liabilities | 10/49 | €161,865 | €160,405 | -€1,459 | -0.9% |
| Equity | 10/15 | €135,671 | €144,495 | +€8,825 | +6.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €117,079 | €125,903 | +€8,825 | +7.5% |
| Distributable reserves | 133 | €117,079 | €125,903 | +€8,825 | +7.5% |
| Amounts payable | 17/49 | €26,194 | €15,910 | -€10,284 | -39.3% |
| Amounts payable within one year | 42/48 | €25,439 | €15,910 | -€9,529 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €1,361 | €1,365 | +€4 | +0.3% |
| Trade debts | 44 | €6,449 | €2,287 | -€4,163 | -64.5% |
| Suppliers | 440/4 | €6,449 | €2,287 | -€4,163 | -64.5% |
| Taxes, remuneration and social security | 45 | €10,199 | €6,616 | -€3,583 | -35.1% |
| Taxes | 450/3 | €10,199 | €6,616 | -€3,583 | -35.1% |
| Other amounts payable | 47/48 | €7,430 | €5,642 | -€1,788 | -24.1% |
| Accrued charges and deferred income | 492/3 | €755 | - | -€755 | |
| Remuneration, social security and pensions | 62 | €145 | - | -€145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,360 | €16,476 | +€2,116 | +14.7% |
| Other operating charges | 640/8 | €1,338 | €1,473 | +€135 | +10.1% |
| Non-recurring operating charges | 66A | - | €3,663 | +€3,663 | |
| Gross operating margin | 9900 | €69,405 | €29,316 | -€40,089 | -57.8% |
| Operating profit (loss) | 9901 | €53,562 | €7,703 | -€45,859 | -85.6% |
| Financial income | 75/76B | €168 | €7,561 | +€7,394 | +4,413% |
| Recurring financial income | 75 | €168 | €7,561 | +€7,394 | +4,413% |
| Financial charges | 65/66B | €1,384 | €866 | -€517 | -37.4% |
| Recurring financial charges | 65 | €1,384 | €866 | -€517 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €52,346 | €14,398 | -€37,947 | -72.5% |
| Income taxes | 67/77 | €17,895 | €5,574 | -€12,321 | -68.9% |
| Profit (loss) for the period | 9904 | €34,451 | €8,825 | -€25,626 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,451 | €8,825 | -€25,626 | -74.4% |
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.