Agrobra: 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.
Agrobra
Largest movements
- Current investments +€350,000
new in 2025: €350,000
- Cash -€315,152
down €315,152 (-57.9%), from €544,243 to €229,090
mainly Current investments (-€350,000) and Receivables within one year (-€8,588)
- Reserves +€42,459
up €42,459 (+3.2%), from €1.3m to €1.4m
of which Distributable reserves: +€42,459
- Gross operating margin -€41,547
down €41,547 (-39.1%), from €106,178 to €64,631
- Taxes -€10,652
down €10,652 (-42.9%), from €24,805 to €14,153
- Other operating charges +€1,981
up €1,981 (+26.0%), from €7,614 to €9,595
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 | €1,640,685 | €1,678,759 | +€38,074 | +2.3% |
| Fixed assets | 21/28 | €1,064,278 | €1,058,916 | -€5,362 | -0.5% |
| Tangible fixed assets | 22/27 | €217,678 | €212,316 | -€5,362 | -2.5% |
| Land and buildings | 22 | €217,678 | €212,316 | -€5,362 | -2.5% |
| Financial fixed assets | 28 | €846,600 | €846,600 | = | 0.0% |
| Current assets | 29/58 | €576,408 | €619,843 | +€43,435 | +7.5% |
| Amounts receivable within one year | 40/41 | €32,165 | €40,752 | +€8,588 | +26.7% |
| Trade receivables | 40 | €15,880 | €23,889 | +€8,009 | +50.4% |
| Other amounts receivable | 41 | €16,285 | €16,863 | +€578 | +3.6% |
| Current investments | 50/53 | - | €350,000 | +€350,000 | |
| Cash at bank and in hand | 54/58 | €544,243 | €229,090 | -€315,152 | -57.9% |
| Total equity and liabilities | 10/49 | €1,640,685 | €1,678,759 | +€38,074 | +2.3% |
| Equity | 10/15 | €1,622,750 | €1,665,209 | +€42,459 | +2.6% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €1,322,750 | €1,365,209 | +€42,459 | +3.2% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €1,292,750 | €1,335,209 | +€42,459 | +3.3% |
| Amounts payable | 17/49 | €17,935 | €13,550 | -€4,385 | -24.5% |
| Amounts payable within one year | 42/48 | €17,935 | €13,550 | -€4,385 | -24.5% |
| Trade debts | 44 | €17,878 | €13,550 | -€4,328 | -24.2% |
| Suppliers | 440/4 | €17,878 | €13,550 | -€4,328 | -24.2% |
| Taxes, remuneration and social security | 45 | €58 | - | -€58 | |
| Taxes | 450/3 | €58 | - | -€58 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,362 | €5,362 | = | 0.0% |
| Other operating charges | 640/8 | €7,614 | €9,595 | +€1,981 | +26.0% |
| Gross operating margin | 9900 | €106,178 | €64,631 | -€41,547 | -39.1% |
| Operating profit (loss) | 9901 | €93,203 | €49,674 | -€43,529 | -46.7% |
| Financial income | 75/76B | €6,217 | €7,171 | +€953 | +15.3% |
| Recurring financial income | 75 | €6,217 | €7,171 | +€953 | +15.3% |
| Financial charges | 65/66B | €201 | €233 | +€31 | +15.6% |
| Recurring financial charges | 65 | €201 | €233 | +€31 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €99,219 | €56,612 | -€42,607 | -42.9% |
| Income taxes | 67/77 | €24,805 | €14,153 | -€10,652 | -42.9% |
| Profit (loss) for the period | 9904 | €74,414 | €42,459 | -€31,955 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,414 | €42,459 | -€31,955 | -42.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.