AGRON: 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.
AGRON
Largest movements
- Tangible fixed assets +€1.4m
up €1.4m (+414.3%), from €331,506 to €1.7m
- Financial fixed assets +€606,900
new in 2018: €606,900
- Current assets -€58,216
down €58,216 (-26.0%), from €223,556 to €165,340
of which Receivables within one year: -€44,281
- Debts after one year +€1.2m
up €1.2m (+490.0%), from €250,008 to €1.5m
- Debts within one year +€682,766
up €682,766 (+382.1%), from €178,708 to €861,474
- Depreciation +€128,521
up €128,521 (+177.7%), from €72,337 to €200,858
- Gross operating margin +€87,671
up €87,671 (+62.9%), from €139,396 to €227,068
- Taxes -€8,370
down €8,370 (-99.6%), from €8,400 to €30
From the 2017 result to the 2018 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2017 | 2018 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €585,728 | €2,499,804 | +€1.9m | +326.8% |
| Fixed assets | 21/28 | €362,172 | €2,334,464 | +€2.0m | +544.6% |
| Intangible fixed assets | 21 | €30,667 | €22,667 | -€8,000 | -26.1% |
| Tangible fixed assets | 22/27 | €331,506 | €1,704,898 | +€1.4m | +414.3% |
| Financial fixed assets | 28 | - | €606,900 | +€606,900 | |
| Current assets | 29/58 | €223,556 | €165,340 | -€58,216 | -26.0% |
| Stocks and contracts in progress | 3 | €18,829 | €11,304 | -€7,525 | -40.0% |
| Amounts receivable within one year | 40/41 | €183,885 | €139,604 | -€44,281 | -24.1% |
| Cash at bank and in hand | 54/58 | €2,088 | €14,431 | +€12,343 | +591.0% |
| Total equity and liabilities | 10/49 | €585,728 | €2,499,804 | +€1.9m | +326.8% |
| Equity | 10/15 | €157,012 | €163,318 | +€6,306 | +4.0% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €79,142 | €79,142 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,869 | €21,176 | +€6,306 | +42.4% |
| Amounts payable | 17/49 | €428,716 | €2,336,486 | +€1.9m | +445.0% |
| Amounts payable after more than one year | 17 | €250,008 | €1,475,012 | +€1.2m | +490.0% |
| Amounts payable within one year | 42/48 | €178,708 | €861,474 | +€682,766 | +382.1% |
| Trade debts | 44 | €26,812 | €36,524 | +€9,711 | +36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,337 | €200,858 | +€128,521 | +177.7% |
| Gross operating margin | 9900 | €139,396 | €227,068 | +€87,671 | +62.9% |
| Operating profit (loss) | 9901 | €61,498 | €19,557 | -€41,941 | -68.2% |
| Recurring financial income | 75 | - | €2,450 | +€2,450 | |
| Recurring financial charges | 65 | €5,474 | €15,671 | +€10,197 | +186.3% |
| Profit (loss) for the period before taxes | 9903 | €56,024 | €6,336 | -€49,688 | -88.7% |
| Income taxes | 67/77 | €8,400 | €30 | -€8,370 | -99.6% |
| Profit (loss) for the period | 9904 | €47,624 | €6,306 | -€41,318 | -86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,874 | €6,306 | -€22,568 | -78.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2017 and 30 June 2018. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.