AGRO TEAM: 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 TEAM
Largest movements
- Cash -€255,959
down €255,959 (-38.9%), from €657,808 to €401,849
mainly Other debts (-€343,952) and Current investments (-€250,000)
- Current investments +€250,000
new in 2025: €250,000
- Receivables within one year +€97,606
up €97,606 (+1,037%), from €9,413 to €107,019
of which Trade receivables: +€90,443
- Tangible fixed assets -€43,521
down €43,521 (-5.8%), from €753,063 to €709,543
of which Land and buildings: -€41,968
- Reserves +€353,786
up €353,786 (+49.4%), from €715,820 to €1.1m
- Other debts -€343,952
down €343,952 (-88.5%), from €388,647 to €44,695
- Tax, wage and social debts +€61,805
up €61,805 (+106%), from €58,272 to €120,076
- Accrued charges and deferred income -€22,341
down €22,341 (-78.4%), from €28,511 to €6,171
- Gross operating margin +€276,884
up €276,884 (+97.8%), from €283,253 to €560,137
- Taxes +€94,686
up €94,686 (+143%), from €66,090 to €160,777
- Financial charges -€22,077
down €22,077 (-86.0%), from €25,684 to €3,608
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 | €1,420,798 | €1,471,564 | +€50,766 | +3.6% |
| Fixed assets | 21/28 | €753,063 | €709,543 | -€43,521 | -5.8% |
| Tangible fixed assets | 22/27 | €753,063 | €709,543 | -€43,521 | -5.8% |
| Land and buildings | 22 | €744,731 | €702,764 | -€41,968 | -5.6% |
| Furniture and vehicles | 24 | €8,332 | €6,779 | -€1,553 | -18.6% |
| Current assets | 29/58 | €667,734 | €762,022 | +€94,287 | +14.1% |
| Amounts receivable within one year | 40/41 | €9,413 | €107,019 | +€97,606 | +1,037% |
| Trade receivables | 40 | €400 | €90,843 | +€90,443 | +22,611% |
| Other amounts receivable | 41 | €9,013 | €16,177 | +€7,163 | +79.5% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €657,808 | €401,849 | -€255,959 | -38.9% |
| Deferred charges and accrued income | 490/1 | €513 | €3,154 | +€2,641 | +515% |
| Total equity and liabilities | 10/49 | €1,420,798 | €1,471,564 | +€50,766 | +3.6% |
| Equity | 10/15 | €835,820 | €1,189,606 | +€353,786 | +42.3% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €715,820 | €1,069,606 | +€353,786 | +49.4% |
| Distributable reserves | 133 | €715,820 | €1,069,606 | +€353,786 | +49.4% |
| Amounts payable | 17/49 | €584,978 | €281,959 | -€303,019 | -51.8% |
| Amounts payable after more than one year | 17 | €108,113 | €108,113 | = | 0.0% |
| Financial debts | 170/4 | €108,113 | €108,113 | = | 0.0% |
| Amounts payable within one year | 42/48 | €448,354 | €167,675 | -€280,679 | -62.6% |
| Trade debts | 44 | €1,435 | €2,904 | +€1,469 | +102% |
| Suppliers | 440/4 | €1,435 | €2,904 | +€1,469 | +102% |
| Taxes, remuneration and social security | 45 | €58,272 | €120,076 | +€61,805 | +106% |
| Taxes | 450/3 | €58,272 | €120,076 | +€61,805 | +106% |
| Other amounts payable | 47/48 | €388,647 | €44,695 | -€343,952 | -88.5% |
| Accrued charges and deferred income | 492/3 | €28,511 | €6,171 | -€22,341 | -78.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,726 | €45,219 | +€493 | +1.1% |
| Other operating charges | 640/8 | €4,101 | €4,353 | +€251 | +6.1% |
| Gross operating margin | 9900 | €283,253 | €560,137 | +€276,884 | +97.8% |
| Operating profit (loss) | 9901 | €234,426 | €510,566 | +€276,140 | +118% |
| Financial income | 75/76B | €8,386 | €7,604 | -€782 | -9.3% |
| Recurring financial income | 75 | €8,386 | €7,604 | -€782 | -9.3% |
| Financial charges | 65/66B | €25,684 | €3,608 | -€22,077 | -86.0% |
| Recurring financial charges | 65 | €25,684 | €3,608 | -€22,077 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | €217,127 | €514,563 | +€297,435 | +137% |
| Income taxes | 67/77 | €66,090 | €160,777 | +€94,686 | +143% |
| Profit (loss) for the period | 9904 | €151,037 | €353,786 | +€202,749 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €151,037 | €353,786 | +€202,749 | +134% |
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 28 October 2026 via checked.be.