Agrobreeding: 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.
Agrobreeding
Largest movements
- Receivables within one year +€31,405
up €31,405 (+4149.4%), from €757 to €32,161
of which Trade receivables: +€31,400
- Cash -€21,232
down €21,232 (-76.8%), from €27,653 to €6,422
mainly Receivables within one year (-€31,405) and Tax, wage and social debts (-€5,855)
- Stocks and contracts -€4,600
down €4,600 (-16.4%), from €28,000 to €23,400
- Trade debts +€11,169
up €11,169 (+96.3%), from €11,595 to €22,764
- Tax, wage and social debts -€5,855
down €5,855 (-66.1%), from €8,854 to €3,000
- Gross operating margin -€1,291
down €1,291 (-49.3%), from €2,619 to €1,328
- Other operating charges -€943
down €943 (-53.0%), from €1,779 to €836
- Depreciation -€395
down €395 (-100.0%), from €395 to €0
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 | €56,423 | €61,989 | +€5,566 | +9.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €56,423 | €61,989 | +€5,566 | +9.9% |
| Stocks and contracts in progress | 3 | €28,000 | €23,400 | -€4,600 | -16.4% |
| Stocks | 30/36 | €28,000 | €23,400 | -€4,600 | -16.4% |
| Amounts receivable within one year | 40/41 | €757 | €32,161 | +€31,405 | +4149.4% |
| Trade receivables | 40 | €666 | €32,065 | +€31,400 | +4718.2% |
| Other amounts receivable | 41 | €91 | €96 | +€5 | +5.6% |
| Cash at bank and in hand | 54/58 | €27,653 | €6,422 | -€21,232 | -76.8% |
| Deferred charges and accrued income | 490/1 | €12 | €6 | -€7 | -54.0% |
| Total equity and liabilities | 10/49 | €56,423 | €61,989 | +€5,566 | +9.9% |
| Equity | 10/15 | €16,962 | €17,225 | +€264 | +1.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,562 | €4,825 | +€264 | +5.8% |
| Non-distributable reserves | 130/1 | €169 | €169 | = | 0.0% |
| Reserves not available under the articles | 1311 | €169 | €169 | = | 0.0% |
| Distributable reserves | 133 | €4,393 | €4,657 | +€264 | +6.0% |
| Amounts payable | 17/49 | €39,461 | €44,763 | +€5,303 | +13.4% |
| Amounts payable within one year | 42/48 | €39,449 | €44,763 | +€5,314 | +13.5% |
| Trade debts | 44 | €11,595 | €22,764 | +€11,169 | +96.3% |
| Suppliers | 440/4 | €11,595 | €22,764 | +€11,169 | +96.3% |
| Taxes, remuneration and social security | 45 | €8,854 | €3,000 | -€5,855 | -66.1% |
| Taxes | 450/3 | €8,854 | €3,000 | -€5,855 | -66.1% |
| Other amounts payable | 47/48 | €19,000 | €19,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €12 | €0 | -€12 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395 | €0 | -€395 | -100.0% |
| Other operating charges | 640/8 | €1,779 | €836 | -€943 | -53.0% |
| Gross operating margin | 9900 | €2,619 | €1,328 | -€1,291 | -49.3% |
| Operating profit (loss) | 9901 | €445 | €492 | +€47 | +10.7% |
| Financial income | 75/76B | €12 | €6 | -€7 | -54.0% |
| Recurring financial income | 75 | €12 | €6 | -€7 | -54.0% |
| Financial charges | 65/66B | €138 | €138 | = | 0.0% |
| Recurring financial charges | 65 | €138 | €138 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €319 | €360 | +€41 | +12.8% |
| Income taxes | 67/77 | €87 | €96 | +€9 | +10.4% |
| Profit (loss) for the period | 9904 | €232 | €264 | +€32 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €232 | €264 | +€32 | +13.6% |
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 4 October 2026 via checked.be.