AGRO RIEMST: 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.
What changed
AGRO RIEMST
NACE 46.211, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€55,491
2024 · €105,885-€50,394
Equity
€2.1m
2024 · €2.0m+€55,491
Cash
€193,070
2024 · €232,045-€38,975
Balance sheet total
€5.9m
2024 · €6.9m-€1.0m
Largest movements
Assets
- Receivables within one year -€763,597
down €763,597 (-40.7%), from €1.9m to €1.1m
of which Trade receivables: -€462,489
- Tangible fixed assets -€213,550
down €213,550 (-7.3%), from €2.9m to €2.7m
of which Land and buildings: -€249,989
Equity and liabilities
- Trade debts -€976,904
down €976,904 (-65.9%), from €1.5m to €505,250
- Debts after one year -€309,859
down €309,859 (-18.4%), from €1.7m to €1.4m
- Short-term financial debts +€241,667
up €241,667 (+29.9%), from €808,333 to €1.1m
- Other debts +€154,410
up €154,410 (+45.2%), from €341,716 to €496,126
- Current portion of long-term debt -€146,623
down €146,623 (-34.5%), from €424,506 to €277,884
Income statement
- Turnover +€2.7m
up €2.7m (+24.0%), from €11.3m to €14.0m
- Goods and materials +€2.4m
up €2.4m (+24.5%), from €9.8m to €12.2m
of which Change in stocks: decrease (increase): +€1.2m
- Services and other goods +€346,405
up €346,405 (+48.4%), from €715,131 to €1.1m
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.
Result 2024
€105,885
Turnover
+€2.7m
Other operating income
+€82,821
Goods and materials
-€2.4m
Services and other goods
-€346,405
Staff costs
-€14,375
Depreciation
-€91,721
Other operating charges
+€25,088
Other operating items
+€5,309
Financial income
+€295
Financial charges
-€39,552
Taxes
+€18,879
Deferred taxes and other
-€1,929
Result 2025
€55,491
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€431,931
Investment
-€256,091
Financing
-€214,815
Cash 2024
€232,045
From operations (derived)
+€431,931
Net result for the year
+€55,491
Depreciation
+€469,641
Stocks and contracts
-€35,282
Receivables within one year
+€763,597
Deferred charges and accrued income
+€19,720
Provisions
-€2,847
Trade debts
-€976,904
Tax, wage and social debts
+€1,025
Other debts
+€154,410
Accrued charges and deferred income
-€16,920
Investment (derived)
-€256,091
Investment in fixed assets (net)
-€256,091
Financing
-€214,815
Debts after one year
-€309,859
Current portion of long-term debt
-€146,623
Short-term financial debts
+€241,667
Cash 2025
€193,070
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,906,276 | €5,905,716 | -€1.0m | -14.5% |
| Fixed assets | 21/28 | €2,915,351 | €2,701,801 | -€213,550 | -7.3% |
| Tangible fixed assets | 22/27 | €2,915,351 | €2,701,801 | -€213,550 | -7.3% |
| Land and buildings | 22 | €2,862,292 | €2,612,303 | -€249,989 | -8.7% |
| Plant, machinery and equipment | 23 | €27,256 | €7,753 | -€19,504 | -71.6% |
| Furniture and vehicles | 24 | €25,803 | €81,746 | +€55,943 | +217% |
| Current assets | 29/58 | €3,990,925 | €3,203,915 | -€787,010 | -19.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,781,570 | €1,816,851 | +€35,282 | +2.0% |
| Stocks | 30/36 | €1,781,570 | €1,816,851 | +€35,282 | +2.0% |
| Goods purchased for resale | 34 | €1,781,570 | €1,816,851 | +€35,282 | +2.0% |
| Amounts receivable within one year | 40/41 | €1,875,152 | €1,111,555 | -€763,597 | -40.7% |
| Trade receivables | 40 | €1,330,346 | €867,857 | -€462,489 | -34.8% |
| Other amounts receivable | 41 | €544,806 | €243,698 | -€301,108 | -55.3% |
| Cash at bank and in hand | 54/58 | €232,045 | €193,070 | -€38,975 | -16.8% |
| Deferred charges and accrued income | 490/1 | €52,158 | €32,438 | -€19,720 | -37.8% |
| Total equity and liabilities | 10/49 | €6,906,276 | €5,905,716 | -€1.0m | -14.5% |
| Equity | 10/15 | €2,025,281 | €2,080,772 | +€55,491 | +2.7% |
| Contributions | 10/11 | €291,447 | €291,447 | = | 0.0% |
| Capital | 10 | €291,447 | €291,447 | = | 0.0% |
| Issued capital | 100 | €291,447 | €291,447 | = | 0.0% |
| Reserves | 13 | €1,733,834 | €1,789,325 | +€55,491 | +3.2% |
| Non-distributable reserves | 130/1 | €29,145 | €29,145 | = | 0.0% |
| Legal reserve | 130 | €29,145 | €29,145 | = | 0.0% |
| Tax-exempt reserves | 132 | €452,004 | €443,463 | -€8,541 | -1.9% |
| Distributable reserves | 133 | €1,252,686 | €1,316,718 | +€64,032 | +5.1% |
| Provisions and deferred taxes | 16 | €23,975 | €21,128 | -€2,847 | -11.9% |
| Provisions for liabilities and charges | 160/5 | €17,807 | €17,807 | = | 0.0% |
| Pensions and similar obligations | 160 | €17,807 | €17,807 | = | 0.0% |
| Deferred taxes | 168 | €6,168 | €3,321 | -€2,847 | -46.2% |
| Amounts payable | 17/49 | €4,857,020 | €3,803,817 | -€1.1m | -21.7% |
| Amounts payable after more than one year | 17 | €1,682,233 | €1,372,374 | -€309,859 | -18.4% |
| Financial debts | 170/4 | €1,682,233 | €1,372,374 | -€309,859 | -18.4% |
| Credit institutions | 173 | €1,532,233 | €1,372,374 | -€159,859 | -10.4% |
| Other loans | 174 | €150,000 | €0 | -€150,000 | -100% |
| Amounts payable within one year | 42/48 | €3,102,627 | €2,376,202 | -€726,425 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €424,506 | €277,884 | -€146,623 | -34.5% |
| Financial debts | 43 | €808,333 | €1,050,000 | +€241,667 | +29.9% |
| Credit institutions | 430/8 | €808,333 | €1,050,000 | +€241,667 | +29.9% |
| Trade debts | 44 | €1,482,154 | €505,250 | -€976,904 | -65.9% |
| Suppliers | 440/4 | €1,482,154 | €505,250 | -€976,904 | -65.9% |
| Taxes, remuneration and social security | 45 | €45,917 | €46,942 | +€1,025 | +2.2% |
| Taxes | 450/3 | €2,895 | €3,645 | +€750 | +25.9% |
| Remuneration and social security | 454/9 | €43,022 | €43,297 | +€275 | +0.6% |
| Other amounts payable | 47/48 | €341,716 | €496,126 | +€154,410 | +45.2% |
| Accrued charges and deferred income | 492/3 | €72,160 | €55,240 | -€16,920 | -23.4% |
| Operating income | 70/76A | €11,450,519 | €14,244,436 | +€2.8m | +24.4% |
| Turnover | 70 | €11,282,625 | €13,988,411 | +€2.7m | +24.0% |
| Other operating income | 74 | €161,596 | €244,417 | +€82,821 | +51.3% |
| Non-recurring operating income | 76A | €6,299 | €11,608 | +€5,309 | +84.3% |
| Operating charges | 60/66A | €11,227,220 | €14,049,224 | +€2.8m | +25.1% |
| Goods for resale, raw materials and consumables | 60 | €9,780,891 | €12,175,482 | +€2.4m | +24.5% |
| Purchases | 600/8 | €11,031,390 | €12,210,764 | +€1.2m | +10.7% |
| Change in stocks: decrease (increase) | 609 | -€1,250,500 | -€35,282 | +€1.2m | +97.2% |
| Services and other goods | 61 | €715,131 | €1,061,536 | +€346,405 | +48.4% |
| Remuneration, social security and pensions | 62 | €275,205 | €289,580 | +€14,375 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €377,919 | €469,641 | +€91,721 | +24.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €78,074 | €52,986 | -€25,088 | -32.1% |
| Operating profit (loss) | 9901 | €223,299 | €195,212 | -€28,087 | -12.6% |
| Financial income | 75/76B | €6,521 | €6,816 | +€295 | +4.5% |
| Recurring financial income | 75 | €6,521 | €6,816 | +€295 | +4.5% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €4,446 | €373 | -€4,073 | -91.6% |
| Other financial income | 752/9 | €2,075 | €6,442 | +€4,368 | +211% |
| Financial charges | 65/66B | €83,701 | €123,252 | +€39,552 | +47.3% |
| Recurring financial charges | 65 | €83,701 | €123,252 | +€39,552 | +47.3% |
| Debt charges | 650 | €69,957 | €117,470 | +€47,513 | +67.9% |
| Other financial charges | 652/9 | €13,744 | €5,782 | -€7,962 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €146,120 | €78,776 | -€67,344 | -46.1% |
| Transfer from deferred taxes | 780 | €4,776 | €2,847 | -€1,929 | -40.4% |
| Income taxes | 67/77 | €45,011 | €26,132 | -€18,879 | -41.9% |
| Taxes | 670/3 | €45,011 | €26,132 | -€18,879 | -41.9% |
| Profit (loss) for the period | 9904 | €105,885 | €55,491 | -€50,394 | -47.6% |
| Transfer from tax-exempt reserves | 789 | €14,329 | €8,541 | -€5,788 | -40.4% |
| Transfer to tax-exempt reserves | 689 | €210,500 | €0 | -€210,500 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€90,286 | €64,032 | +€154,318 |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.