AGRO SERVICES: 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 SERVICES
Largest movements
- Cash +€41,869
up €41,869 (+73.7%), from €56,825 to €98,693
mainly Net result for the year (+€29,571) and Tax, wage and social debts (+€9,087)
- Receivables within one year -€7,754
down €7,754 (-24.2%), from €32,054 to €24,300
of which Trade receivables: -€8,998
- Tangible fixed assets -€3,500
down €3,500 (-26.6%), from €13,172 to €9,672
- Reserves +€29,571
up €29,571 (+40.4%), from €73,129 to €102,700
of which Distributable reserves: +€29,571
- Tax, wage and social debts +€9,087
up €9,087 (+74.5%), from €12,202 to €21,289
- Other debts -€8,411
down €8,411 (-100%), from €8,411 to €0
- Gross operating margin +€6,208
up €6,208 (+13.8%), from €44,993 to €51,201
- Taxes +€4,539
up €4,539 (+37.5%), from €12,092 to €16,630
- Other operating charges +€718
up €718 (+69.7%), from €1,030 to €1,748
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 | €107,455 | €138,557 | +€31,102 | +28.9% |
| Fixed assets | 21/28 | €13,172 | €9,672 | -€3,500 | -26.6% |
| Tangible fixed assets | 22/27 | €13,172 | €9,672 | -€3,500 | -26.6% |
| Land and buildings | 22 | €6,189 | €5,320 | -€870 | -14.1% |
| Plant, machinery and equipment | 23 | €2,533 | €1,433 | -€1,100 | -43.4% |
| Furniture and vehicles | 24 | €4,450 | €2,919 | -€1,531 | -34.4% |
| Current assets | 29/58 | €94,283 | €128,885 | +€34,602 | +36.7% |
| Amounts receivable within one year | 40/41 | €32,054 | €24,300 | -€7,754 | -24.2% |
| Trade receivables | 40 | €31,957 | €22,959 | -€8,998 | -28.2% |
| Other amounts receivable | 41 | €98 | €1,342 | +€1,244 | +1,276% |
| Cash at bank and in hand | 54/58 | €56,825 | €98,693 | +€41,869 | +73.7% |
| Deferred charges and accrued income | 490/1 | €5,404 | €5,892 | +€488 | +9.0% |
| Total equity and liabilities | 10/49 | €107,455 | €138,557 | +€31,102 | +28.9% |
| Equity | 10/15 | €85,756 | €115,327 | +€29,571 | +34.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €73,129 | €102,700 | +€29,571 | +40.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €236 | €236 | = | 0.0% |
| Distributable reserves | 133 | €71,033 | €100,604 | +€29,571 | +41.6% |
| Profit (loss) carried forward | 14 | €227 | €227 | = | 0.0% |
| Amounts payable | 17/49 | €21,699 | €23,230 | +€1,531 | +7.1% |
| Amounts payable within one year | 42/48 | €21,699 | €23,230 | +€1,531 | +7.1% |
| Trade debts | 44 | €1,085 | €1,941 | +€855 | +78.8% |
| Suppliers | 440/4 | €1,085 | €1,941 | +€855 | +78.8% |
| Taxes, remuneration and social security | 45 | €12,202 | €21,289 | +€9,087 | +74.5% |
| Taxes | 450/3 | €12,202 | €21,289 | +€9,087 | +74.5% |
| Other amounts payable | 47/48 | €8,411 | €0 | -€8,411 | -100% |
| Non-recurring operating income | 76A | €165 | €0 | -€165 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,605 | €3,500 | -€105 | -2.9% |
| Other operating charges | 640/8 | €1,030 | €1,748 | +€718 | +69.7% |
| Non-recurring operating charges | 66A | €1,170 | €0 | -€1,170 | -100% |
| Gross operating margin | 9900 | €44,993 | €51,201 | +€6,208 | +13.8% |
| Operating profit (loss) | 9901 | €39,187 | €45,953 | +€6,765 | +17.3% |
| Financial income | 75/76B | €287 | €260 | -€27 | -9.5% |
| Recurring financial income | 75 | €287 | €260 | -€27 | -9.5% |
| Financial charges | 65/66B | €64 | €11 | -€53 | -82.8% |
| Recurring financial charges | 65 | €64 | €11 | -€53 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | €39,411 | €46,201 | +€6,790 | +17.2% |
| Income taxes | 67/77 | €12,092 | €16,630 | +€4,539 | +37.5% |
| Profit (loss) for the period | 9904 | €27,319 | €29,571 | +€2,252 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,319 | €29,571 | +€2,252 | +8.2% |
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 15 October 2026 via checked.be.