AGRO VAN LOO: 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 VAN LOO
Largest movements
- Tangible fixed assets +€26,973
up €26,973 (+6.4%), from €424,062 to €451,035
of which Plant, machinery and equipment: +€60,883
- Receivables within one year +€20,355
up €20,355 (+45.2%), from €45,028 to €65,383
of which Trade receivables: +€16,813
- Cash -€13,533
down €13,533 (-15.5%), from €87,217 to €73,684
mainly Investment in fixed assets (net) (-€68,000) and Other debts (-€20,646)
- Reserves +€48,928
up €48,928 (+46.3%), from €105,650 to €154,578
- Other debts -€20,646
down €20,646 (-36.9%), from €55,900 to €35,254
- Debts after one year -€17,245
down €17,245 (-6.1%), from €281,485 to €264,240
- Current portion of long-term debt +€13,433
up €13,433 (+36.9%), from €36,390 to €49,823
- Trade debts +€12,489
up €12,489 (+126.9%), from €9,843 to €22,332
- Gross operating margin +€28,780
up €28,780 (+26.1%), from €110,170 to €138,950
- Other operating charges +€14,287
new in 2025: €14,287
- Taxes +€4,835
up €4,835 (+26.7%), from €18,088 to €22,923
- Depreciation +€4,106
up €4,106 (+11.1%), from €36,921 to €41,027
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 | €565,543 | €603,680 | +€38,137 | +6.7% |
| Fixed assets | 21/28 | €424,062 | €451,035 | +€26,973 | +6.4% |
| Tangible fixed assets | 22/27 | €424,062 | €451,035 | +€26,973 | +6.4% |
| Land and buildings | 22 | €418,772 | €389,317 | -€29,455 | -7.0% |
| Plant, machinery and equipment | 23 | €115 | €60,998 | +€60,883 | +52941.9% |
| Furniture and vehicles | 24 | €5,175 | €720 | -€4,455 | -86.1% |
| Current assets | 29/58 | €141,481 | €152,645 | +€11,164 | +7.9% |
| Stocks and contracts in progress | 3 | €5,093 | €3,000 | -€2,093 | -41.1% |
| Stocks | 30/36 | €5,093 | €3,000 | -€2,093 | -41.1% |
| Amounts receivable within one year | 40/41 | €45,028 | €65,383 | +€20,355 | +45.2% |
| Trade receivables | 40 | €44,423 | €61,236 | +€16,813 | +37.8% |
| Other amounts receivable | 41 | €605 | €4,148 | +€3,543 | +585.6% |
| Current investments | 50/53 | €1,000 | €7,000 | +€6,000 | +600.0% |
| Cash at bank and in hand | 54/58 | €87,217 | €73,684 | -€13,533 | -15.5% |
| Deferred charges and accrued income | 490/1 | €3,143 | €3,577 | +€434 | +13.8% |
| Total equity and liabilities | 10/49 | €565,543 | €603,680 | +€38,137 | +6.7% |
| Equity | 10/15 | €160,915 | €209,844 | +€48,929 | +30.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,650 | €154,578 | +€48,928 | +46.3% |
| Distributable reserves | 133 | €105,650 | €154,578 | +€48,928 | +46.3% |
| Profit (loss) carried forward | 14 | €36,665 | €36,666 | +€1 | 0.0% |
| Amounts payable | 17/49 | €404,628 | €393,836 | -€10,792 | -2.7% |
| Amounts payable after more than one year | 17 | €281,485 | €264,240 | -€17,245 | -6.1% |
| Financial debts | 170/4 | €281,485 | €264,240 | -€17,245 | -6.1% |
| Amounts payable within one year | 42/48 | €122,343 | €128,796 | +€6,453 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €36,390 | €49,823 | +€13,433 | +36.9% |
| Trade debts | 44 | €9,843 | €22,332 | +€12,489 | +126.9% |
| Suppliers | 440/4 | €9,843 | €22,332 | +€12,489 | +126.9% |
| Taxes, remuneration and social security | 45 | €20,210 | €21,388 | +€1,178 | +5.8% |
| Taxes | 450/3 | €18,410 | €19,588 | +€1,178 | +6.4% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €55,900 | €35,254 | -€20,646 | -36.9% |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,921 | €41,027 | +€4,106 | +11.1% |
| Other operating charges | 640/8 | - | €14,287 | +€14,287 | |
| Gross operating margin | 9900 | €110,170 | €138,950 | +€28,780 | +26.1% |
| Operating profit (loss) | 9901 | €73,249 | €83,636 | +€10,387 | +14.2% |
| Financial income | 75/76B | €51 | €607 | +€556 | +1089.3% |
| Recurring financial income | 75 | €51 | €607 | +€556 | +1089.3% |
| Financial charges | 65/66B | €11,456 | €12,391 | +€935 | +8.2% |
| Recurring financial charges | 65 | €11,456 | €12,391 | +€935 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €61,844 | €71,851 | +€10,007 | +16.2% |
| Income taxes | 67/77 | €18,088 | €22,923 | +€4,835 | +26.7% |
| Profit (loss) for the period | 9904 | €43,756 | €48,928 | +€5,172 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,756 | €48,928 | +€5,172 | +11.8% |
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.