AGRONOMY MANAGEMENT: 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.
AGRONOMY MANAGEMENT
Largest movements
- Tangible fixed assets +€44,418
up €44,418 (+10.8%), from €411,864 to €456,282
of which Plant, machinery and equipment: +€53,277
- Cash -€16,880
down €16,880 (-49.6%), from €34,012 to €17,132
mainly Investment in fixed assets (net) (-€148,365) and Trade debts (-€48,374)
- Debts after one year +€80,357
up €80,357 (+201%), from €40,000 to €120,357
- Trade debts -€48,374
down €48,374 (-54.6%), from €88,644 to €40,270
- Gross operating margin -€52,207
down €52,207 (-33.2%), from €157,185 to €104,978
- Depreciation -€17,676
down €17,676 (-14.5%), from €121,623 to €103,947
- Taxes -€7,890
down €7,890 (-97.8%), from €8,066 to €176
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.
Derived cash bridge
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 | €504,460 | €532,644 | +€28,184 | +5.6% |
| Fixed assets | 21/28 | €411,864 | €456,282 | +€44,418 | +10.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €411,864 | €456,282 | +€44,418 | +10.8% |
| Land and buildings | 22 | €131,392 | €123,434 | -€7,958 | -6.1% |
| Plant, machinery and equipment | 23 | €278,072 | €331,349 | +€53,277 | +19.2% |
| Furniture and vehicles | 24 | €2,399 | €1,499 | -€900 | -37.5% |
| Current assets | 29/58 | €92,596 | €76,361 | -€16,235 | -17.5% |
| Amounts receivable within one year | 40/41 | €58,382 | €59,017 | +€635 | +1.1% |
| Trade receivables | 40 | €57,742 | €59,017 | +€1,275 | +2.2% |
| Other amounts receivable | 41 | €640 | €0 | -€640 | -100% |
| Cash at bank and in hand | 54/58 | €34,012 | €17,132 | -€16,880 | -49.6% |
| Deferred charges and accrued income | 490/1 | €203 | €212 | +€10 | +4.7% |
| Total equity and liabilities | 10/49 | €504,460 | €532,644 | +€28,184 | +5.6% |
| Equity | 10/15 | €236,984 | €235,188 | -€1,796 | -0.8% |
| Contributions | 10/11 | €74,800 | €74,800 | = | 0.0% |
| Reserves | 13 | €135,133 | €135,133 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €133,273 | €133,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,051 | €25,255 | -€1,796 | -6.6% |
| Amounts payable | 17/49 | €267,476 | €297,456 | +€29,979 | +11.2% |
| Amounts payable after more than one year | 17 | €40,000 | €120,357 | +€80,357 | +201% |
| Financial debts | 170/4 | €40,000 | €120,357 | +€80,357 | +201% |
| Amounts payable within one year | 42/48 | €227,476 | €177,098 | -€50,378 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €24,667 | €25,714 | +€1,047 | +4.2% |
| Trade debts | 44 | €88,644 | €40,270 | -€48,374 | -54.6% |
| Suppliers | 440/4 | €88,644 | €40,270 | -€48,374 | -54.6% |
| Taxes, remuneration and social security | 45 | €4,685 | €2,007 | -€2,678 | -57.2% |
| Taxes | 450/3 | €4,685 | €2,007 | -€2,678 | -57.2% |
| Other amounts payable | 47/48 | €109,480 | €109,107 | -€374 | -0.3% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,623 | €103,947 | -€17,676 | -14.5% |
| Other operating charges | 640/8 | €1,301 | €1,311 | +€9 | +0.7% |
| Gross operating margin | 9900 | €157,185 | €104,978 | -€52,207 | -33.2% |
| Operating profit (loss) | 9901 | €34,261 | -€279 | -€34,541 | |
| Financial income | 75/76B | - | €397 | +€397 | |
| Recurring financial income | 75 | - | €397 | +€397 | |
| Financial charges | 65/66B | €1,034 | €1,738 | +€704 | +68.0% |
| Recurring financial charges | 65 | €1,034 | €1,738 | +€704 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | €33,227 | -€1,620 | -€34,847 | |
| Income taxes | 67/77 | €8,066 | €176 | -€7,890 | -97.8% |
| Profit (loss) for the period | 9904 | €25,162 | -€1,796 | -€26,957 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,162 | -€1,796 | -€26,957 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.