AGROLIM: what changed
Two financial 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.
AGROLIM
Largest movements
- Stocks and contracts +€33,837
up €33,837 (+141.8%), from €23,856 to €57,693
- Tangible fixed assets -€8,225
down €8,225 (-23.4%), from €35,209 to €26,983
of which Plant, machinery and equipment: -€4,326
- Receivables within one year -€6,861
down €6,861 (-16.7%), from €40,976 to €34,114
of which Trade receivables: -€13,251
- Current investments +€2,450
new in 2025: €2,450
- Deferred charges and accrued income -€1,580
down €1,580 (-49.8%), from €3,174 to €1,594
- Trade debts +€24,930
up €24,930 (+143.8%), from €17,340 to €42,269
- Reserves -€10,667
down €10,667 (-38.3%), from €27,824 to €17,156
of which Distributable reserves: -€10,667
- Short-term financial debts -€8,294
down €8,294 (-75.8%), from €10,936 to €2,642
- Tax, wage and social debts +€7,851
up €7,851 (+72.1%), from €10,894 to €18,745
of which Remuneration and social security: +€8,376
- Other debts +€5,747
new in 2025: €5,747
- Depreciation -€21,817
down €21,817 (-72.6%), from €30,043 to €8,225
- Financial charges +€10,136
up €10,136 (+362.3%), from €2,798 to €12,934
- Gross operating margin -€7,325
down €7,325 (-38.5%), from €19,041 to €11,716
- Other operating charges -€1,887
down €1,887 (-70.5%), from €2,676 to €789
- Staff costs -€1,802
no longer reported in 2025 (was €1,802)
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 | €108,682 | €128,247 | +€19,566 | +18.0% |
| Fixed assets | 21/28 | €40,209 | €31,983 | -€8,225 | -20.5% |
| Tangible fixed assets | 22/27 | €35,209 | €26,983 | -€8,225 | -23.4% |
| Plant, machinery and equipment | 23 | €16,641 | €12,315 | -€4,326 | -26.0% |
| Furniture and vehicles | 24 | €18,567 | €14,668 | -€3,899 | -21.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €68,473 | €96,264 | +€27,791 | +40.6% |
| Stocks and contracts in progress | 3 | €23,856 | €57,693 | +€33,837 | +141.8% |
| Contracts in progress | 37 | €23,856 | €57,693 | +€33,837 | +141.8% |
| Amounts receivable within one year | 40/41 | €40,976 | €34,114 | -€6,861 | -16.7% |
| Trade receivables | 40 | €39,358 | €26,106 | -€13,251 | -33.7% |
| Other amounts receivable | 41 | €1,618 | €8,008 | +€6,390 | +394.9% |
| Current investments | 50/53 | - | €2,450 | +€2,450 | |
| Cash at bank and in hand | 54/58 | €467 | €412 | -€55 | -11.8% |
| Deferred charges and accrued income | 490/1 | €3,174 | €1,594 | -€1,580 | -49.8% |
| Total equity and liabilities | 10/49 | €108,682 | €128,247 | +€19,566 | +18.0% |
| Equity | 10/15 | €52,824 | €42,156 | -€10,667 | -20.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €27,824 | €17,156 | -€10,667 | -38.3% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,600 | €1,600 | = | 0.0% |
| Distributable reserves | 133 | €23,724 | €13,056 | -€10,667 | -45.0% |
| Amounts payable | 17/49 | €55,858 | €86,091 | +€30,233 | +54.1% |
| Amounts payable after more than one year | 17 | €12,005 | €12,005 | = | 0.0% |
| Other amounts payable | 178/9 | €12,005 | €12,005 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,853 | €74,086 | +€30,233 | +68.9% |
| Current portion of amounts payable after more than one year | 42 | €4,683 | €4,683 | = | 0.0% |
| Financial debts | 43 | €10,936 | €2,642 | -€8,294 | -75.8% |
| Credit institutions | 430/8 | €10,936 | €2,642 | -€8,294 | -75.8% |
| Trade debts | 44 | €17,340 | €42,269 | +€24,930 | +143.8% |
| Suppliers | 440/4 | €17,340 | €42,269 | +€24,930 | +143.8% |
| Taxes, remuneration and social security | 45 | €10,894 | €18,745 | +€7,851 | +72.1% |
| Taxes | 450/3 | €7,442 | €6,918 | -€525 | -7.1% |
| Remuneration and social security | 454/9 | €3,451 | €11,827 | +€8,376 | +242.7% |
| Other amounts payable | 47/48 | - | €5,747 | +€5,747 | |
| Remuneration, social security and pensions | 62 | €1,802 | - | -€1,802 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,043 | €8,225 | -€21,817 | -72.6% |
| Other operating charges | 640/8 | €2,676 | €789 | -€1,887 | -70.5% |
| Gross operating margin | 9900 | €19,041 | €11,716 | -€7,325 | -38.5% |
| Operating profit (loss) | 9901 | -€15,480 | €2,702 | +€18,181 | |
| Financial income | 75/76B | €27 | €68 | +€41 | +147.5% |
| Recurring financial income | 75 | €27 | €68 | +€41 | +147.5% |
| Financial charges | 65/66B | €2,798 | €12,934 | +€10,136 | +362.3% |
| Recurring financial charges | 65 | €2,798 | €12,934 | +€10,136 | +362.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,250 | -€10,164 | +€8,086 | +44.3% |
| Income taxes | 67/77 | €205 | €503 | +€298 | +144.9% |
| Profit (loss) for the period | 9904 | -€18,455 | -€10,667 | +€7,788 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,455 | -€10,667 | +€7,788 | +42.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.