AGRO-RENT: 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-RENT
Largest movements
- Tangible fixed assets +€373,355
up €373,355 (+53.5%), from €697,683 to €1.1m
of which Land and buildings: +€296,166
- Deferred charges and accrued income +€71,703
new in 2025: €71,703
- Receivables within one year -€32,034
down €32,034 (-18.6%), from €172,342 to €140,308
of which Trade receivables: -€31,895
- Cash -€23,849
down €23,849 (-46.8%), from €50,947 to €27,099
mainly Investment in fixed assets (net) (-€400,833) and Deferred charges and accrued income (-€71,703)
- Trade debts +€274,765
up €274,765 (+3,162%), from €8,690 to €283,455
- Profit (loss) carried forward +€100,958
up €100,958 (+32.0%), from €315,615 to €416,573
- Debts after one year -€44,414
down €44,414 (-15.5%), from €287,072 to €242,658
- Provisions +€35,500
up €35,500 (+139%), from €25,550 to €61,050
- Other debts +€21,724
up €21,724 (+11.3%), from €191,415 to €213,139
- Depreciation -€63,072
down €63,072 (-69.7%), from €90,550 to €27,477
- Other operating charges +€33,271
up €33,271 (+818%), from €4,067 to €37,338
- Financial income +€28,499
up €28,499 (+570%), from €5,001 to €33,500
of which Financial income: +€33,499
- Gross operating margin -€26,037
down €26,037 (-10.9%), from €239,130 to €213,093
- Write-downs -€12,360
no longer reported in 2025 (was €12,360)
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 | €920,972 | €1,310,148 | +€389,176 | +42.3% |
| Fixed assets | 21/28 | €697,683 | €1,071,038 | +€373,355 | +53.5% |
| Tangible fixed assets | 22/27 | €697,683 | €1,071,038 | +€373,355 | +53.5% |
| Land and buildings | 22 | €656,451 | €952,617 | +€296,166 | +45.1% |
| Plant, machinery and equipment | 23 | €39,235 | €24,424 | -€14,810 | -37.7% |
| Furniture and vehicles | 24 | €1,997 | €93,997 | +€92,000 | +4,606% |
| Current assets | 29/58 | €223,289 | €239,110 | +€15,821 | +7.1% |
| Amounts receivable within one year | 40/41 | €172,342 | €140,308 | -€32,034 | -18.6% |
| Trade receivables | 40 | €171,055 | €139,161 | -€31,895 | -18.6% |
| Other amounts receivable | 41 | €1,287 | €1,147 | -€139 | -10.8% |
| Cash at bank and in hand | 54/58 | €50,947 | €27,099 | -€23,849 | -46.8% |
| Deferred charges and accrued income | 490/1 | - | €71,703 | +€71,703 | |
| Total equity and liabilities | 10/49 | €920,972 | €1,310,148 | +€389,176 | +42.3% |
| Equity | 10/15 | €362,015 | €462,973 | +€100,958 | +27.9% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Contributions outside capital | 11 | €14,000 | €14,000 | = | 0.0% |
| Other | 1109/19 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €32,400 | €32,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,400 | €2,400 | = | 0.0% |
| Legal reserve | 130 | €2,400 | €2,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €315,615 | €416,573 | +€100,958 | +32.0% |
| Provisions and deferred taxes | 16 | €25,550 | €61,050 | +€35,500 | +139% |
| Provisions for liabilities and charges | 160/5 | €25,550 | €61,050 | +€35,500 | +139% |
| Major repairs and maintenance | 162 | €25,550 | €61,050 | +€35,500 | +139% |
| Amounts payable | 17/49 | €533,407 | €786,126 | +€252,718 | +47.4% |
| Amounts payable after more than one year | 17 | €287,072 | €242,658 | -€44,414 | -15.5% |
| Financial debts | 170/4 | €287,072 | €242,658 | -€44,414 | -15.5% |
| Amounts payable within one year | 42/48 | €246,335 | €543,468 | +€297,132 | +121% |
| Current portion of amounts payable after more than one year | 42 | €44,414 | €44,414 | = | 0.0% |
| Trade debts | 44 | €8,690 | €283,455 | +€274,765 | +3,162% |
| Suppliers | 440/4 | €8,690 | €283,455 | +€274,765 | +3,162% |
| Taxes, remuneration and social security | 45 | €1,817 | €2,461 | +€644 | +35.4% |
| Taxes | 450/3 | €1,817 | €2,461 | +€644 | +35.4% |
| Other amounts payable | 47/48 | €191,415 | €213,139 | +€21,724 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,550 | €27,477 | -€63,072 | -69.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,360 | - | -€12,360 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €25,550 | €35,500 | +€9,950 | +38.9% |
| Other operating charges | 640/8 | €4,067 | €37,338 | +€33,271 | +818% |
| Non-recurring operating charges | 66A | €23,000 | €12,877 | -€10,123 | -44.0% |
| Gross operating margin | 9900 | €239,130 | €213,093 | -€26,037 | -10.9% |
| Operating profit (loss) | 9901 | €83,603 | €99,901 | +€16,298 | +19.5% |
| Financial income | 75/76B | €5,001 | €33,500 | +€28,499 | +570% |
| Recurring financial income | 75 | €1 | €33,500 | +€33,499 | +4,294,772% |
| Non-recurring financial income | 76B | €5,000 | €33,500 | +€28,500 | +570% |
| Financial charges | 65/66B | €4,291 | €7,500 | +€3,209 | +74.8% |
| Recurring financial charges | 65 | €4,291 | €7,500 | +€3,209 | +74.8% |
| Profit (loss) for the period before taxes | 9903 | €84,313 | €125,901 | +€41,588 | +49.3% |
| Income taxes | 67/77 | €14,612 | €24,944 | +€10,332 | +70.7% |
| Profit (loss) for the period | 9904 | €69,702 | €100,958 | +€31,256 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,702 | €100,958 | +€31,256 | +44.8% |
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 24 October 2026 via checked.be.