AGRO - VIERSET: 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 - VIERSET
Largest movements
- Tangible fixed assets +€15,654
up €15,654 (+35.6%), from €43,936 to €59,590
of which Furniture and vehicles: +€20,940
- Cash +€7,591
up €7,591 (+18.3%), from €41,582 to €49,173
mainly Trade debts (+€37,313) and Tax, wage and social debts (+€10,949)
- Deferred charges and accrued income -€3,466
down €3,466 (-89.6%), from €3,869 to €403
- Receivables within one year +€2,286
up €2,286 (+25.5%), from €8,968 to €11,254
of which Other amounts receivable: +€2,493
- Trade debts +€37,313
up €37,313 (+180%), from €20,782 to €58,095
- Accrued charges and deferred income -€15,000
no longer reported in 2025 (was €15,000)
- Tax, wage and social debts +€10,949
up €10,949 (+54.5%), from €20,077 to €31,025
- Profit (loss) carried forward -€4,592
down €4,592 (-9.8%), from €47,020 to €42,428
- Current portion of long-term debt -€2,860
down €2,860 (-52.4%), from €5,460 to €2,600
- Gross operating margin +€18,769
up €18,769, from -€11,373 to €7,396
- Depreciation +€4,476
up €4,476 (+82.3%), from €5,440 to €9,916
- Other operating charges -€1,075
down €1,075 (-45.0%), from €2,386 to €1,312
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 | €147,075 | €170,700 | +€23,626 | +16.1% |
| Fixed assets | 21/28 | €44,076 | €59,730 | +€15,654 | +35.5% |
| Tangible fixed assets | 22/27 | €43,936 | €59,590 | +€15,654 | +35.6% |
| Land and buildings | 22 | €9,544 | €9,544 | = | 0.0% |
| Plant, machinery and equipment | 23 | €10,601 | €7,486 | -€3,115 | -29.4% |
| Furniture and vehicles | 24 | €17,278 | €38,218 | +€20,940 | +121% |
| Other tangible fixed assets | 26 | €6,513 | €4,342 | -€2,171 | -33.3% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €102,999 | €110,970 | +€7,971 | +7.7% |
| Stocks and contracts in progress | 3 | €44,808 | €46,368 | +€1,560 | +3.5% |
| Stocks | 30/36 | €44,808 | €46,368 | +€1,560 | +3.5% |
| Amounts receivable within one year | 40/41 | €8,968 | €11,254 | +€2,286 | +25.5% |
| Trade receivables | 40 | €7,990 | €7,783 | -€207 | -2.6% |
| Other amounts receivable | 41 | €978 | €3,472 | +€2,493 | +255% |
| Current investments | 50/53 | €3,771 | €3,771 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,582 | €49,173 | +€7,591 | +18.3% |
| Deferred charges and accrued income | 490/1 | €3,869 | €403 | -€3,466 | -89.6% |
| Total equity and liabilities | 10/49 | €147,075 | €170,700 | +€23,626 | +16.1% |
| Equity | 10/15 | €73,772 | €69,180 | -€4,592 | -6.2% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Reserves | 13 | €8,160 | €6,301 | -€1,859 | -22.8% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €6,301 | €6,301 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,020 | €42,428 | -€4,592 | -9.8% |
| Amounts payable | 17/49 | €73,303 | €101,521 | +€28,218 | +38.5% |
| Amounts payable after more than one year | 17 | €9,967 | €7,367 | -€2,600 | -26.1% |
| Financial debts | 170/4 | €9,967 | €7,367 | -€2,600 | -26.1% |
| Amounts payable within one year | 42/48 | €48,336 | €94,154 | +€45,818 | +94.8% |
| Current portion of amounts payable after more than one year | 42 | €5,460 | €2,600 | -€2,860 | -52.4% |
| Trade debts | 44 | €20,782 | €58,095 | +€37,313 | +180% |
| Suppliers | 440/4 | €20,782 | €58,095 | +€37,313 | +180% |
| Taxes, remuneration and social security | 45 | €20,077 | €31,025 | +€10,949 | +54.5% |
| Remuneration and social security | 454/9 | €20,077 | €31,025 | +€10,949 | +54.5% |
| Other amounts payable | 47/48 | €2,017 | €2,434 | +€416 | +20.6% |
| Accrued charges and deferred income | 492/3 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,440 | €9,916 | +€4,476 | +82.3% |
| Other operating charges | 640/8 | €2,386 | €1,312 | -€1,075 | -45.0% |
| Gross operating margin | 9900 | -€11,373 | €7,396 | +€18,769 | |
| Operating profit (loss) | 9901 | -€19,199 | -€3,832 | +€15,367 | +80.0% |
| Financial income | 75/76B | €189 | €78 | -€111 | -58.8% |
| Recurring financial income | 75 | €189 | €78 | -€111 | -58.8% |
| Financial charges | 65/66B | €869 | €838 | -€31 | -3.6% |
| Recurring financial charges | 65 | €869 | €838 | -€31 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,879 | -€4,592 | +€15,287 | +76.9% |
| Profit (loss) for the period | 9904 | -€19,879 | -€4,592 | +€15,287 | +76.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,879 | -€4,592 | +€15,287 | +76.9% |
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 23 October 2026 via checked.be.