AGROFFICE: 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.
AGROFFICE
Largest movements
- Tangible fixed assets -€12,641
down €12,641 (-2.3%), from €544,146 to €531,506
of which Land and buildings: -€12,111
- Debts after one year -€18,609
down €18,609 (-5.2%), from €359,447 to €340,839
- Taxes +€1,870
new in 2023: €1,870
- Depreciation +€965
up €965 (+8.3%), from €11,675 to €12,641
- Gross operating margin -€591
down €591 (-2.9%), from €20,027 to €19,436
- Other operating charges -€227
down €227 (-28.9%), from €786 to €560
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €545,518 | €533,432 | -€12,086 | -2.2% |
| Fixed assets | 21/28 | €544,146 | €531,506 | -€12,641 | -2.3% |
| Tangible fixed assets | 22/27 | €544,146 | €531,506 | -€12,641 | -2.3% |
| Land and buildings | 22 | €540,251 | €528,140 | -€12,111 | -2.2% |
| Plant, machinery and equipment | 23 | €3,896 | €3,366 | -€530 | -13.6% |
| Current assets | 29/58 | €1,372 | €1,926 | +€554 | +40.4% |
| Cash at bank and in hand | 54/58 | €1,372 | €1,926 | +€554 | +40.4% |
| Total equity and liabilities | 10/49 | €545,518 | €533,432 | -€12,086 | -2.2% |
| Equity | 10/15 | €126,581 | €125,549 | -€1,031 | -0.8% |
| Contributions | 10/11 | €156,990 | €156,990 | = | 0.0% |
| Capital | 10 | €156,990 | €156,990 | = | 0.0% |
| Issued capital | 100 | €156,990 | €156,990 | = | 0.0% |
| Reserves | 13 | €10,039 | €10,039 | = | 0.0% |
| Non-distributable reserves | 130/1 | €502 | €502 | = | 0.0% |
| Legal reserve | 130 | €502 | €502 | = | 0.0% |
| Distributable reserves | 133 | €9,537 | €9,537 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,448 | -€41,479 | -€1,031 | -2.6% |
| Amounts payable | 17/49 | €418,937 | €407,883 | -€11,055 | -2.6% |
| Amounts payable after more than one year | 17 | €359,447 | €340,839 | -€18,609 | -5.2% |
| Financial debts | 170/4 | €359,447 | €340,839 | -€18,609 | -5.2% |
| Amounts payable within one year | 42/48 | €59,490 | €67,044 | +€7,554 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €19,264 | €18,609 | -€655 | -3.4% |
| Trade debts | 44 | €0 | €4,759 | +€4,759 | |
| Suppliers | 440/4 | €0 | €4,759 | +€4,759 | |
| Other amounts payable | 47/48 | €40,226 | €43,676 | +€3,450 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,675 | €12,641 | +€965 | +8.3% |
| Other operating charges | 640/8 | €786 | €560 | -€227 | -28.9% |
| Gross operating margin | 9900 | €20,027 | €19,436 | -€591 | -2.9% |
| Operating profit (loss) | 9901 | €7,565 | €6,236 | -€1,329 | -17.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,569 | €5,398 | -€171 | -3.1% |
| Recurring financial charges | 65 | €5,569 | €5,398 | -€171 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €1,996 | €838 | -€1,158 | -58.0% |
| Income taxes | 67/77 | - | €1,870 | +€1,870 | |
| Profit (loss) for the period | 9904 | €1,996 | -€1,031 | -€3,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,996 | -€1,031 | -€3,028 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.