AGRO WETRACK: 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 WETRACK
Largest movements
- Receivables within one year -€30,292
down €30,292 (-64.1%), from €47,238 to €16,947
of which Trade receivables: -€29,144
- Tangible fixed assets +€3,705
up €3,705 (+20.9%), from €17,762 to €21,466
of which Plant, machinery and equipment: +€3,081
- Trade debts -€30,628
down €30,628 (-99.1%), from €30,907 to €279
- Accrued charges and deferred income +€6,000
new in 2025: €6,000
- Reserves +€3,000
up €3,000 (+4.1%), from €72,610 to €75,610
- Gross operating margin +€3,618
up €3,618 (+62.9%), from €5,757 to €9,375
- Depreciation +€1,274
up €1,274 (+26.5%), from €4,800 to €6,074
- Financial income -€1,231
down €1,231 (-43.4%), from €2,837 to €1,606
- Taxes +€181
up €181 (+26.2%), from €693 to €874
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 | €224,180 | €202,452 | -€21,729 | -9.7% |
| Fixed assets | 21/28 | €17,762 | €21,616 | +€3,855 | +21.7% |
| Tangible fixed assets | 22/27 | €17,762 | €21,466 | +€3,705 | +20.9% |
| Plant, machinery and equipment | 23 | €17,762 | €20,842 | +€3,081 | +17.3% |
| Furniture and vehicles | 24 | - | €624 | +€624 | |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €206,419 | €180,835 | -€25,583 | -12.4% |
| Stocks and contracts in progress | 3 | €24,233 | €25,977 | +€1,744 | +7.2% |
| Stocks | 30/36 | €24,233 | €25,977 | +€1,744 | +7.2% |
| Amounts receivable within one year | 40/41 | €47,238 | €16,947 | -€30,292 | -64.1% |
| Trade receivables | 40 | €43,278 | €14,134 | -€29,144 | -67.3% |
| Other amounts receivable | 41 | €3,960 | €2,813 | -€1,147 | -29.0% |
| Current investments | 50/53 | €102,284 | €103,408 | +€1,124 | +1.1% |
| Cash at bank and in hand | 54/58 | €32,143 | €33,948 | +€1,806 | +5.6% |
| Deferred charges and accrued income | 490/1 | €521 | €555 | +€34 | +6.6% |
| Total equity and liabilities | 10/49 | €224,180 | €202,452 | -€21,729 | -9.7% |
| Equity | 10/15 | €91,237 | €94,490 | +€3,253 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,610 | €75,610 | +€3,000 | +4.1% |
| Distributable reserves | 133 | €72,610 | €75,610 | +€3,000 | +4.1% |
| Profit (loss) carried forward | 14 | €27 | €280 | +€253 | +947% |
| Amounts payable | 17/49 | €132,944 | €107,961 | -€24,982 | -18.8% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,944 | €1,961 | -€30,982 | -94.0% |
| Trade debts | 44 | €30,907 | €279 | -€30,628 | -99.1% |
| Suppliers | 440/4 | €30,907 | €279 | -€30,628 | -99.1% |
| Taxes, remuneration and social security | 45 | €2,037 | €1,683 | -€354 | -17.4% |
| Taxes | 450/3 | €2,037 | €1,683 | -€354 | -17.4% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,800 | €6,074 | +€1,274 | +26.5% |
| Other operating charges | 640/8 | €699 | €711 | +€12 | +1.7% |
| Gross operating margin | 9900 | €5,757 | €9,375 | +€3,618 | +62.9% |
| Operating profit (loss) | 9901 | €257 | €2,590 | +€2,332 | +907% |
| Financial income | 75/76B | €2,837 | €1,606 | -€1,231 | -43.4% |
| Recurring financial income | 75 | €2,837 | €1,606 | -€1,231 | -43.4% |
| Financial charges | 65/66B | €74 | €68 | -€6 | -8.1% |
| Recurring financial charges | 65 | €74 | €68 | -€6 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €3,020 | €4,128 | +€1,108 | +36.7% |
| Income taxes | 67/77 | €693 | €874 | +€181 | +26.2% |
| Profit (loss) for the period | 9904 | €2,327 | €3,253 | +€926 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,327 | €3,253 | +€926 | +39.8% |
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 31 October 2026 via checked.be.