AGRO SYSTEMS: what changed
Two fiscal 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 SYSTEMS
Largest movements
- Intangible fixed assets +€13,165
up €13,165 (+948.7%), from €1,388 to €14,553
- Receivables within one year +€12,675
up €12,675 (+1.9%), from €680,424 to €693,099
of which Other amounts receivable: +€48,320
- Reserves +€25,041
up €25,041 (+4.0%), from €624,696 to €649,737
of which Distributable reserves: +€25,041
- Gross operating margin -€29,980
down €29,980 (-42.5%), from €70,615 to €40,635
- Depreciation -€14,222
down €14,222 (-76.1%), from €18,700 to €4,478
- Other operating charges +€2,137
up €2,137 (+314.7%), from €679 to €2,815
- Staff costs +€1,970
up €1,970 (+67.3%), from €2,927 to €4,897
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.
Cash bridge derived
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 | €705,216 | €728,348 | +€23,132 | +3.3% |
| Fixed assets | 21/28 | €23,593 | €34,315 | +€10,722 | +45.4% |
| Intangible fixed assets | 21 | €1,388 | €14,553 | +€13,165 | +948.7% |
| Tangible fixed assets | 22/27 | €6,158 | €3,714 | -€2,444 | -39.7% |
| Plant, machinery and equipment | 23 | €6,158 | €3,714 | -€2,444 | -39.7% |
| Financial fixed assets | 28 | €16,048 | €16,048 | = | 0.0% |
| Current assets | 29/58 | €681,623 | €694,033 | +€12,410 | +1.8% |
| Amounts receivable within one year | 40/41 | €680,424 | €693,099 | +€12,675 | +1.9% |
| Trade receivables | 40 | €200,390 | €164,745 | -€35,645 | -17.8% |
| Other amounts receivable | 41 | €480,034 | €528,354 | +€48,320 | +10.1% |
| Cash at bank and in hand | 54/58 | €716 | €417 | -€299 | -41.7% |
| Deferred charges and accrued income | 490/1 | €483 | €517 | +€34 | +7.1% |
| Total equity and liabilities | 10/49 | €705,216 | €728,348 | +€23,132 | +3.3% |
| Equity | 10/15 | €644,696 | €669,737 | +€25,041 | +3.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €624,696 | €649,737 | +€25,041 | +4.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €622,696 | €647,737 | +€25,041 | +4.0% |
| Amounts payable | 17/49 | €60,520 | €58,611 | -€1,909 | -3.2% |
| Amounts payable within one year | 42/48 | €58,353 | €56,268 | -€2,085 | -3.6% |
| Trade debts | 44 | €23,642 | €17,200 | -€6,442 | -27.2% |
| Suppliers | 440/4 | €23,642 | €17,200 | -€6,442 | -27.2% |
| Advances received on contracts in progress | 46 | €3,170 | €3,170 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €965 | €2,012 | +€1,047 | +108.5% |
| Taxes | 450/3 | €829 | €1,518 | +€689 | +83.1% |
| Remuneration and social security | 454/9 | €135 | €493 | +€358 | +264.6% |
| Other amounts payable | 47/48 | €30,576 | €33,886 | +€3,310 | +10.8% |
| Accrued charges and deferred income | 492/3 | €2,168 | €2,343 | +€176 | +8.1% |
| Remuneration, social security and pensions | 62 | €2,927 | €4,897 | +€1,970 | +67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,700 | €4,478 | -€14,222 | -76.1% |
| Other operating charges | 640/8 | €679 | €2,815 | +€2,137 | +314.7% |
| Gross operating margin | 9900 | €70,615 | €40,635 | -€29,980 | -42.5% |
| Operating profit (loss) | 9901 | €48,310 | €28,445 | -€19,865 | -41.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,182 | €2,677 | +€496 | +22.7% |
| Recurring financial charges | 65 | €2,182 | €2,677 | +€496 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €46,128 | €25,767 | -€20,361 | -44.1% |
| Income taxes | 67/77 | €1,238 | €726 | -€512 | -41.4% |
| Profit (loss) for the period | 9904 | €44,889 | €25,041 | -€19,849 | -44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,889 | €25,041 | -€19,849 | -44.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.