AGROBOOR: 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.
AGROBOOR
Largest movements
- Cash -€23,587
down €23,587 (-8.3%), from €285,716 to €262,129
mainly Contributions, distributions and other (-€42,478) and Net result for the year (-€509)
- Tangible fixed assets -€3,630
down €3,630 (-32.7%), from €11,104 to €7,475
of which Furniture and vehicles: -€2,494
- Reserves -€43,000
down €43,000 (-17.5%), from €245,213 to €202,213
of which Distributable reserves: -€43,000
- Other debts +€6,496
up €6,496 (+17.1%), from €38,000 to €44,496
- Trade debts +€3,488
new in 2025: €3,488
- Gross operating margin -€44,686
down €44,686 (-90.4%), from €49,425 to €4,739
- Taxes -€12,898
down €12,898 (-85.5%), from €15,080 to €2,182
- Financial income +€942
up €942 (+106%), from €891 to €1,833
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 | €305,392 | €274,071 | -€31,321 | -10.3% |
| Fixed assets | 21/28 | €11,104 | €7,475 | -€3,630 | -32.7% |
| Tangible fixed assets | 22/27 | €11,104 | €7,475 | -€3,630 | -32.7% |
| Plant, machinery and equipment | 23 | €2,404 | €1,268 | -€1,136 | -47.2% |
| Furniture and vehicles | 24 | €8,700 | €6,206 | -€2,494 | -28.7% |
| Current assets | 29/58 | €294,288 | €266,597 | -€27,691 | -9.4% |
| Amounts receivable within one year | 40/41 | €6,882 | €4,468 | -€2,414 | -35.1% |
| Trade receivables | 40 | €8 | - | -€8 | |
| Other amounts receivable | 41 | €6,875 | €4,468 | -€2,407 | -35.0% |
| Cash at bank and in hand | 54/58 | €285,716 | €262,129 | -€23,587 | -8.3% |
| Deferred charges and accrued income | 490/1 | €1,690 | - | -€1,690 | |
| Total equity and liabilities | 10/49 | €305,392 | €274,071 | -€31,321 | -10.3% |
| Equity | 10/15 | €267,392 | €224,405 | -€42,987 | -16.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €245,213 | €202,213 | -€43,000 | -17.5% |
| Tax-exempt reserves | 132 | €21,713 | €21,713 | = | 0.0% |
| Distributable reserves | 133 | €223,500 | €180,500 | -€43,000 | -19.2% |
| Profit (loss) carried forward | 14 | €21,179 | €21,192 | +€13 | +0.1% |
| Amounts payable | 17/49 | €38,000 | €49,667 | +€11,667 | +30.7% |
| Amounts payable within one year | 42/48 | €38,000 | €49,667 | +€11,667 | +30.7% |
| Trade debts | 44 | - | €3,488 | +€3,488 | |
| Suppliers | 440/4 | - | €3,488 | +€3,488 | |
| Taxes, remuneration and social security | 45 | - | €1,682 | +€1,682 | |
| Taxes | 450/3 | - | €1,682 | +€1,682 | |
| Other amounts payable | 47/48 | €38,000 | €44,496 | +€6,496 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,115 | €3,959 | -€156 | -3.8% |
| Other operating charges | 640/8 | €785 | €661 | -€125 | -15.9% |
| Gross operating margin | 9900 | €49,425 | €4,739 | -€44,686 | -90.4% |
| Operating profit (loss) | 9901 | €44,525 | €120 | -€44,405 | -99.7% |
| Financial income | 75/76B | €891 | €1,833 | +€942 | +106% |
| Recurring financial income | 75 | €891 | €1,833 | +€942 | +106% |
| Financial charges | 65/66B | €144 | €280 | +€136 | +94.1% |
| Recurring financial charges | 65 | €144 | €280 | +€136 | +94.1% |
| Profit (loss) for the period before taxes | 9903 | €45,272 | €1,673 | -€43,599 | -96.3% |
| Income taxes | 67/77 | €15,080 | €2,182 | -€12,898 | -85.5% |
| Profit (loss) for the period | 9904 | €30,192 | -€509 | -€30,701 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,192 | -€509 | -€30,701 |
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 13 October 2026 via checked.be.