AGROKTIMA: 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.
AGROKTIMA
Largest movements
- Receivables within one year -€86,998
down €86,998 (-88.8%), from €97,918 to €10,921
of which Trade receivables: -€88,484
- Cash +€10,757
up €10,757 (+107.5%), from €10,011 to €20,768
mainly Receivables within one year (+€86,998) and Depreciation (+€23,131)
- Tangible fixed assets -€8,656
down €8,656 (-10.9%), from €79,299 to €70,643
of which Furniture and vehicles: -€12,635
- Stocks and contracts -€4,231
down €4,231 (-64.6%), from €6,553 to €2,322
- Trade debts -€90,780
down €90,780 (-74.6%), from €121,679 to €30,898
- Other debts +€11,364
up €11,364 (+206.5%), from €5,504 to €16,868
- Current portion of long-term debt -€10,176
no longer reported in 2025 (was €10,176)
- Staff costs -€32,786
down €32,786 (-40.7%), from €80,472 to €47,686
- Gross operating margin -€12,685
down €12,685 (-10.2%), from €124,080 to €111,395
- Depreciation +€7,720
up €7,720 (+50.1%), from €15,412 to €23,131
- Other operating charges +€4,385
up €4,385 (+167.3%), from €2,621 to €7,006
- Taxes +€3,370
up €3,370 (+46.3%), from €7,284 to €10,654
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 | €200,676 | €109,776 | -€90,900 | -45.3% |
| Fixed assets | 21/28 | €79,382 | €70,726 | -€8,656 | -10.9% |
| Tangible fixed assets | 22/27 | €79,299 | €70,643 | -€8,656 | -10.9% |
| Plant, machinery and equipment | 23 | €10,656 | €17,690 | +€7,034 | +66.0% |
| Furniture and vehicles | 24 | €40,313 | €27,679 | -€12,635 | -31.3% |
| Other tangible fixed assets | 26 | €28,330 | €25,275 | -€3,055 | -10.8% |
| Financial fixed assets | 28 | €83 | €83 | = | 0.0% |
| Current assets | 29/58 | €121,294 | €39,050 | -€82,243 | -67.8% |
| Stocks and contracts in progress | 3 | €6,553 | €2,322 | -€4,231 | -64.6% |
| Stocks | 30/36 | €6,553 | €2,322 | -€4,231 | -64.6% |
| Amounts receivable within one year | 40/41 | €97,918 | €10,921 | -€86,998 | -88.8% |
| Trade receivables | 40 | €97,918 | €9,434 | -€88,484 | -90.4% |
| Other amounts receivable | 41 | - | €1,487 | +€1,487 | |
| Cash at bank and in hand | 54/58 | €10,011 | €20,768 | +€10,757 | +107.5% |
| Deferred charges and accrued income | 490/1 | €6,812 | €5,040 | -€1,772 | -26.0% |
| Total equity and liabilities | 10/49 | €200,676 | €109,776 | -€90,900 | -45.3% |
| Equity | 10/15 | €35,112 | €35,189 | +€77 | +0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,520 | €15,597 | +€77 | +0.5% |
| Amounts payable | 17/49 | €165,564 | €74,587 | -€90,977 | -54.9% |
| Amounts payable within one year | 42/48 | €165,564 | €74,587 | -€90,977 | -54.9% |
| Current portion of amounts payable after more than one year | 42 | €10,176 | - | -€10,176 | |
| Trade debts | 44 | €121,679 | €30,898 | -€90,780 | -74.6% |
| Suppliers | 440/4 | €121,679 | €30,898 | -€90,780 | -74.6% |
| Taxes, remuneration and social security | 45 | €28,206 | €26,822 | -€1,385 | -4.9% |
| Taxes | 450/3 | €22,668 | €23,250 | +€582 | +2.6% |
| Remuneration and social security | 454/9 | €5,538 | €3,571 | -€1,967 | -35.5% |
| Other amounts payable | 47/48 | €5,504 | €16,868 | +€11,364 | +206.5% |
| Remuneration, social security and pensions | 62 | €80,472 | €47,686 | -€32,786 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,412 | €23,131 | +€7,720 | +50.1% |
| Other operating charges | 640/8 | €2,621 | €7,006 | +€4,385 | +167.3% |
| Gross operating margin | 9900 | €124,080 | €111,395 | -€12,685 | -10.2% |
| Operating profit (loss) | 9901 | €25,576 | €33,572 | +€7,996 | +31.3% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €4,752 | €4,419 | -€333 | -7.0% |
| Recurring financial charges | 65 | €4,752 | €4,419 | -€333 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €20,824 | €29,159 | +€8,335 | +40.0% |
| Income taxes | 67/77 | €7,284 | €10,654 | +€3,370 | +46.3% |
| Profit (loss) for the period | 9904 | €13,540 | €18,506 | +€4,966 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,540 | €18,506 | +€4,966 | +36.7% |
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 5 October 2026 via checked.be.