Agroceres: 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.
Agroceres
Largest movements
- Cash -€7,840
down €7,840 (-76.1%), from €10,300 to €2,460
mainly Net result for the year (-€36,970) and Receivables within one year (-€4,871)
- Receivables within one year +€4,871
new in 2025: €4,871
- Profit (loss) carried forward -€36,970
down €36,970 (-0.2%), from -€24.1m to -€24.2m
- Other debts +€31,898
up €31,898 (+0.1%), from €21.9m to €21.9m
- Write-downs -€874
down €874 (-10.1%), from €8,676 to €7,803
- Gross operating margin -€600
down €600 (-2.2%), from -€27,686 to -€28,286
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 | €250,462 | €247,493 | -€2,969 | -1.2% |
| Fixed assets | 21/28 | €240,162 | €240,162 | = | 0.0% |
| Tangible fixed assets | 22/27 | €240,162 | €240,162 | = | 0.0% |
| Assets under construction and advance payments | 27 | €240,162 | €240,162 | = | 0.0% |
| Current assets | 29/58 | €10,300 | €7,331 | -€2,969 | -28.8% |
| Amounts receivable within one year | 40/41 | - | €4,871 | +€4,871 | |
| Other amounts receivable | 41 | - | €4,871 | +€4,871 | |
| Cash at bank and in hand | 54/58 | €10,300 | €2,460 | -€7,840 | -76.1% |
| Total equity and liabilities | 10/49 | €250,462 | €247,493 | -€2,969 | -1.2% |
| Equity | 10/15 | -€21,618,848 | -€21,655,818 | -€36,970 | -0.2% |
| Contributions | 10/11 | €2,478,935 | €2,478,935 | = | 0.0% |
| Capital | 10 | €2,478,935 | €2,478,935 | = | 0.0% |
| Issued capital | 100 | €2,478,935 | €2,478,935 | = | 0.0% |
| Reserves | 13 | €23,702 | €23,702 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,702 | €23,702 | = | 0.0% |
| Legal reserve | 130 | €23,702 | €23,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,121,485 | -€24,158,455 | -€36,970 | -0.2% |
| Amounts payable | 17/49 | €21,869,310 | €21,903,311 | +€34,001 | +0.2% |
| Amounts payable within one year | 42/48 | €21,869,310 | €21,903,311 | +€34,001 | +0.2% |
| Trade debts | 44 | - | €2,103 | +€2,103 | |
| Suppliers | 440/4 | - | €2,103 | +€2,103 | |
| Other amounts payable | 47/48 | €21,869,310 | €21,901,208 | +€31,898 | +0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,676 | €7,803 | -€874 | -10.1% |
| Other operating charges | 640/8 | €535 | €561 | +€25 | +4.7% |
| Gross operating margin | 9900 | -€27,686 | -€28,286 | -€600 | -2.2% |
| Operating profit (loss) | 9901 | -€36,898 | -€36,649 | +€248 | +0.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €393 | €321 | -€72 | -18.3% |
| Recurring financial charges | 65 | €393 | €321 | -€72 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€37,290 | -€36,970 | +€320 | +0.9% |
| Profit (loss) for the period | 9904 | -€37,290 | -€36,970 | +€320 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,290 | -€36,970 | +€320 | +0.9% |
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 2 October 2026 via checked.be.