AgroNuts: 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.
AgroNuts
Largest movements
- Stocks and contracts +€391,487
up €391,487 (+882%), from €44,411 to €435,897
- Tangible fixed assets +€71,849
up €71,849 (+6.2%), from €1.2m to €1.2m
of which Land and buildings: +€46,706
- Investment grants +€291,960
up €291,960 (+292%), from €100,000 to €391,960
- Short-term financial debts +€118,408
up €118,408 (+34.9%), from €338,972 to €457,380
- Profit (loss) carried forward +€76,934
up €76,934 (+111%), from €69,440 to €146,374
- Debts after one year -€27,348
down €27,348 (-3.9%), from €709,312 to €681,964
- Current portion of long-term debt +€25,929
up €25,929 (+66.8%), from €38,804 to €64,734
- Gross operating margin +€112,350
up €112,350 (+157%), from €71,502 to €183,852
- Depreciation +€65,769
up €65,769 (+2,177%), from €3,022 to €68,791
- Financial charges +€26,633
up €26,633 (+189%), from €14,083 to €40,716
- Financial income +€10,229
new in 2025: €10,229
- Taxes +€6,050
new in 2025: €6,050
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,445,860 | €1,928,775 | +€482,915 | +33.4% |
| Fixed assets | 21/28 | €1,165,276 | €1,237,125 | +€71,849 | +6.2% |
| Tangible fixed assets | 22/27 | €1,165,276 | €1,237,125 | +€71,849 | +6.2% |
| Land and buildings | 22 | €715,370 | €762,076 | +€46,706 | +6.5% |
| Plant, machinery and equipment | 23 | €124,670 | €142,600 | +€17,931 | +14.4% |
| Furniture and vehicles | 24 | €670 | €219 | -€451 | -67.3% |
| Other tangible fixed assets | 26 | €278,300 | €285,963 | +€7,663 | +2.8% |
| Assets under construction and advance payments | 27 | €46,267 | €46,267 | = | 0.0% |
| Current assets | 29/58 | €280,584 | €691,650 | +€411,066 | +147% |
| Stocks and contracts in progress | 3 | €44,411 | €435,897 | +€391,487 | +882% |
| Stocks | 30/36 | €44,411 | €435,897 | +€391,487 | +882% |
| Amounts receivable within one year | 40/41 | €234,922 | €253,329 | +€18,407 | +7.8% |
| Trade receivables | 40 | €234,922 | €250,271 | +€15,349 | +6.5% |
| Other amounts receivable | 41 | - | €3,058 | +€3,058 | |
| Deferred charges and accrued income | 490/1 | €1,251 | €2,424 | +€1,173 | +93.7% |
| Total equity and liabilities | 10/49 | €1,445,860 | €1,928,775 | +€482,915 | +33.4% |
| Equity | 10/15 | €189,440 | €558,334 | +€368,894 | +195% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,440 | €146,374 | +€76,934 | +111% |
| Investment grants | 15 | €100,000 | €391,960 | +€291,960 | +292% |
| Amounts payable | 17/49 | €1,256,420 | €1,370,441 | +€114,021 | +9.1% |
| Amounts payable after more than one year | 17 | €709,312 | €681,964 | -€27,348 | -3.9% |
| Financial debts | 170/4 | €709,312 | €681,964 | -€27,348 | -3.9% |
| Amounts payable within one year | 42/48 | €547,108 | €684,977 | +€137,870 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €38,804 | €64,734 | +€25,929 | +66.8% |
| Financial debts | 43 | €338,972 | €457,380 | +€118,408 | +34.9% |
| Credit institutions | 430/8 | €338,972 | €457,380 | +€118,408 | +34.9% |
| Trade debts | 44 | €164,232 | €151,164 | -€13,068 | -8.0% |
| Suppliers | 440/4 | €164,232 | €151,164 | -€13,068 | -8.0% |
| Taxes, remuneration and social security | 45 | €4,689 | €11,145 | +€6,457 | +138% |
| Taxes | 450/3 | €4,689 | €11,145 | +€6,457 | +138% |
| Other amounts payable | 47/48 | €411 | €555 | +€144 | +35.0% |
| Accrued charges and deferred income | 492/3 | - | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,022 | €68,791 | +€65,769 | +2,177% |
| Other operating charges | 640/8 | €6,508 | €1,590 | -€4,918 | -75.6% |
| Gross operating margin | 9900 | €71,502 | €183,852 | +€112,350 | +157% |
| Operating profit (loss) | 9901 | €61,973 | €113,472 | +€51,499 | +83.1% |
| Financial income | 75/76B | - | €10,229 | +€10,229 | |
| Recurring financial income | 75 | - | €10,229 | +€10,229 | |
| Financial charges | 65/66B | €14,083 | €40,716 | +€26,633 | +189% |
| Recurring financial charges | 65 | €14,083 | €40,716 | +€26,633 | +189% |
| Profit (loss) for the period before taxes | 9903 | €47,890 | €82,985 | +€35,095 | +73.3% |
| Income taxes | 67/77 | - | €6,050 | +€6,050 | |
| Profit (loss) for the period | 9904 | €47,890 | €76,934 | +€29,044 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,890 | €76,934 | +€29,044 | +60.6% |
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 14 October 2026 via checked.be.