AgroMM: 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.
AgroMM
Largest movements
- Receivables within one year +€111,170
up €111,170 (+529.4%), from €20,998 to €132,167
of which Trade receivables: +€124,836
- Cash -€108,423
down €108,423 (-32.5%), from €333,116 to €224,692
mainly Receivables within one year (-€111,170) and Investment in fixed assets (net) (-€10,650)
- Tangible fixed assets -€4,664
down €4,664 (-19.3%), from €24,228 to €19,563
of which Furniture and vehicles: -€11,500
- Other debts +€8,669
up €8,669 (+5.8%), from €148,774 to €157,443
- Debts after one year -€5,900
down €5,900 (-100.0%), from €5,900 to €0
- Current portion of long-term debt -€5,900
down €5,900 (-50.0%), from €11,800 to €5,900
- Tax, wage and social debts +€3,987
new in 2025: €3,987
- Gross operating margin -€9,388
down €9,388 (-26.2%), from €35,861 to €26,473
- Depreciation -€2,984
down €2,984 (-16.3%), from €18,299 to €15,314
- Financial income +€1,969
up €1,969, from €0 to €1,969
- Financial charges -€1,161
down €1,161 (-9.4%), from €12,364 to €11,203
- Taxes -€856
down €856 (-76.7%), from €1,116 to €260
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 | €379,826 | €382,052 | +€2,226 | +0.6% |
| Fixed assets | 21/28 | €24,228 | €19,563 | -€4,664 | -19.3% |
| Tangible fixed assets | 22/27 | €24,228 | €19,563 | -€4,664 | -19.3% |
| Plant, machinery and equipment | 23 | €7,022 | €13,858 | +€6,836 | +97.3% |
| Furniture and vehicles | 24 | €17,206 | €5,706 | -€11,500 | -66.8% |
| Current assets | 29/58 | €355,598 | €362,489 | +€6,891 | +1.9% |
| Stocks and contracts in progress | 3 | €1,362 | €1,972 | +€610 | +44.8% |
| Stocks | 30/36 | €1,362 | €1,972 | +€610 | +44.8% |
| Amounts receivable within one year | 40/41 | €20,998 | €132,167 | +€111,170 | +529.4% |
| Trade receivables | 40 | €0 | €124,836 | +€124,836 | |
| Other amounts receivable | 41 | €20,998 | €7,331 | -€13,667 | -65.1% |
| Cash at bank and in hand | 54/58 | €333,116 | €224,692 | -€108,423 | -32.5% |
| Deferred charges and accrued income | 490/1 | €124 | €3,658 | +€3,534 | +2857.9% |
| Total equity and liabilities | 10/49 | €379,826 | €382,052 | +€2,226 | +0.6% |
| Equity | 10/15 | €187,122 | €188,146 | +€1,024 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €168,522 | €169,546 | +€1,024 | +0.6% |
| Distributable reserves | 133 | €168,522 | €169,546 | +€1,024 | +0.6% |
| Amounts payable | 17/49 | €192,704 | €193,906 | +€1,202 | +0.6% |
| Amounts payable after more than one year | 17 | €5,900 | €0 | -€5,900 | -100.0% |
| Financial debts | 170/4 | €5,900 | €0 | -€5,900 | -100.0% |
| Amounts payable within one year | 42/48 | €175,234 | €179,604 | +€4,370 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €11,800 | €5,900 | -€5,900 | -50.0% |
| Trade debts | 44 | €14,660 | €12,274 | -€2,386 | -16.3% |
| Suppliers | 440/4 | €14,660 | €12,274 | -€2,386 | -16.3% |
| Taxes, remuneration and social security | 45 | - | €3,987 | +€3,987 | |
| Taxes | 450/3 | - | €3,987 | +€3,987 | |
| Other amounts payable | 47/48 | €148,774 | €157,443 | +€8,669 | +5.8% |
| Accrued charges and deferred income | 492/3 | €11,570 | €14,302 | +€2,732 | +23.6% |
| Remuneration, social security and pensions | 62 | €58 | €56 | -€2 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,299 | €15,314 | -€2,984 | -16.3% |
| Other operating charges | 640/8 | €632 | €585 | -€47 | -7.4% |
| Gross operating margin | 9900 | €35,861 | €26,473 | -€9,388 | -26.2% |
| Operating profit (loss) | 9901 | €16,872 | €10,517 | -€6,355 | -37.7% |
| Financial income | 75/76B | €0 | €1,969 | +€1,969 | |
| Recurring financial income | 75 | €0 | €1,969 | +€1,969 | |
| Financial charges | 65/66B | €12,364 | €11,203 | -€1,161 | -9.4% |
| Recurring financial charges | 65 | €12,364 | €11,203 | -€1,161 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €4,508 | €1,284 | -€3,225 | -71.5% |
| Income taxes | 67/77 | €1,116 | €260 | -€856 | -76.7% |
| Profit (loss) for the period | 9904 | €3,393 | €1,024 | -€2,369 | -69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,393 | €1,024 | -€2,369 | -69.8% |
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 3 October 2026 via checked.be.