AGROBEN: 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.
AGROBEN
Largest movements
- Receivables within one year +€148,756
up €148,756 (+1,115%), from €13,344 to €162,099
of which Trade receivables: +€98,065
- Cash -€48,961
down €48,961 (-67.4%), from €72,663 to €23,702
mainly Receivables within one year (-€148,756) and Debts after one year (-€18,667)
- Tangible fixed assets -€26,315
down €26,315 (-13.4%), from €196,939 to €170,625
of which Land and buildings: -€15,567
- Deferred charges and accrued income -€13,557
down €13,557 (-95.1%), from €14,251 to €695
- Stocks and contracts -€9,131
down €9,131 (-22.0%), from €41,504 to €32,373
- Profit (loss) carried forward +€27,973
up €27,973, from €0 to €27,973
- Trade debts +€22,059
up €22,059 (+56.0%), from €39,377 to €61,435
- Debts after one year -€18,667
down €18,667 (-50.0%), from €37,329 to €18,662
- Tax, wage and social debts +€14,015
up €14,015 (+127%), from €11,056 to €25,071
of which Taxes: +€13,053
- Gross operating margin +€35,535
up €35,535 (+19.2%), from €185,297 to €220,833
- Staff costs +€21,977
up €21,977 (+21.2%), from €103,872 to €125,849
- Financial charges +€9,397
up €9,397 (+82.3%), from €11,424 to €20,821
- Depreciation -€7,236
down €7,236 (-18.0%), from €40,093 to €32,857
- Financial income -€5,794
down €5,794 (-75.7%), from €7,649 to €1,855
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 | €353,251 | €400,982 | +€47,731 | +13.5% |
| Fixed assets | 21/28 | €196,939 | €170,625 | -€26,315 | -13.4% |
| Tangible fixed assets | 22/27 | €196,939 | €170,625 | -€26,315 | -13.4% |
| Land and buildings | 22 | €113,554 | €97,986 | -€15,567 | -13.7% |
| Plant, machinery and equipment | 23 | €33,823 | €29,145 | -€4,678 | -13.8% |
| Furniture and vehicles | 24 | €4,649 | €3,372 | -€1,277 | -27.5% |
| Other tangible fixed assets | 26 | €44,914 | €40,122 | -€4,792 | -10.7% |
| Current assets | 29/58 | €156,312 | €230,357 | +€74,046 | +47.4% |
| Stocks and contracts in progress | 3 | €41,504 | €32,373 | -€9,131 | -22.0% |
| Stocks | 30/36 | €41,504 | €32,373 | -€9,131 | -22.0% |
| Amounts receivable within one year | 40/41 | €13,344 | €162,099 | +€148,756 | +1,115% |
| Trade receivables | 40 | €2,500 | €100,565 | +€98,065 | +3,923% |
| Other amounts receivable | 41 | €10,844 | €61,534 | +€50,691 | +467% |
| Current investments | 50/53 | €14,549 | €11,488 | -€3,062 | -21.0% |
| Cash at bank and in hand | 54/58 | €72,663 | €23,702 | -€48,961 | -67.4% |
| Deferred charges and accrued income | 490/1 | €14,251 | €695 | -€13,557 | -95.1% |
| Total equity and liabilities | 10/49 | €353,251 | €400,982 | +€47,731 | +13.5% |
| Equity | 10/15 | €186,822 | €214,795 | +€27,973 | +15.0% |
| Contributions | 10/11 | €133,540 | €133,540 | = | 0.0% |
| Reserves | 13 | €53,283 | €53,283 | = | 0.0% |
| Distributable reserves | 133 | €53,283 | €53,283 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €27,973 | +€27,973 | |
| Amounts payable | 17/49 | €166,429 | €186,187 | +€19,758 | +11.9% |
| Amounts payable after more than one year | 17 | €37,329 | €18,662 | -€18,667 | -50.0% |
| Financial debts | 170/4 | €37,329 | €18,662 | -€18,667 | -50.0% |
| Amounts payable within one year | 42/48 | €129,100 | €165,174 | +€36,074 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €18,667 | €18,667 | = | 0.0% |
| Financial debts | 43 | €60,000 | €60,000 | = | 0.0% |
| Credit institutions | 430/8 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €39,377 | €61,435 | +€22,059 | +56.0% |
| Suppliers | 440/4 | €39,377 | €61,435 | +€22,059 | +56.0% |
| Taxes, remuneration and social security | 45 | €11,056 | €25,071 | +€14,015 | +127% |
| Taxes | 450/3 | €7,556 | €20,609 | +€13,053 | +173% |
| Remuneration and social security | 454/9 | €3,500 | €4,463 | +€963 | +27.5% |
| Accrued charges and deferred income | 492/3 | - | €2,351 | +€2,351 | |
| Remuneration, social security and pensions | 62 | €103,872 | €125,849 | +€21,977 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,093 | €32,857 | -€7,236 | -18.0% |
| Other operating charges | 640/8 | €3,585 | €4,742 | +€1,157 | +32.3% |
| Gross operating margin | 9900 | €185,297 | €220,833 | +€35,535 | +19.2% |
| Operating profit (loss) | 9901 | €37,747 | €57,385 | +€19,638 | +52.0% |
| Financial income | 75/76B | €7,649 | €1,855 | -€5,794 | -75.7% |
| Recurring financial income | 75 | €7,649 | €1,855 | -€5,794 | -75.7% |
| Financial charges | 65/66B | €11,424 | €20,821 | +€9,397 | +82.3% |
| Recurring financial charges | 65 | €11,424 | €20,821 | +€9,397 | +82.3% |
| Profit (loss) for the period before taxes | 9903 | €33,973 | €38,420 | +€4,447 | +13.1% |
| Income taxes | 67/77 | €7,597 | €10,447 | +€2,850 | +37.5% |
| Profit (loss) for the period | 9904 | €26,376 | €27,973 | +€1,597 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,376 | €27,973 | +€1,597 | +6.1% |
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 18 October 2026 via checked.be.