AGROPTIMIZE: 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.
AGROPTIMIZE
Largest movements
- Intangible fixed assets -€24,604
down €24,604 (-1.5%), from €1.7m to €1.7m
- Profit (loss) carried forward -€124,616
down €124,616 (-5.4%), from -€2.3m to -€2.4m
- Debts after one year +€70,369
up €70,369 (+4.0%), from €1.8m to €1.8m
- Investment grants -€52,350
down €52,350 (-24.4%), from €214,895 to €162,544
- Trade debts +€35,572
up €35,572 (+2.5%), from €1.4m to €1.4m
- Other debts +€33,170
up €33,170 (+80.3%), from €41,319 to €74,488
- Depreciation +€37,038
up €37,038 (+10.3%), from €357,945 to €394,983
- Gross operating margin +€27,166
up €27,166 (+10.5%), from €257,810 to €284,977
- Financial income -€10,315
down €10,315 (-18.0%), from €57,424 to €47,109
- Financial charges +€2,909
up €2,909 (+5.9%), from €49,590 to €52,499
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 | €2,108,735 | €2,071,405 | -€37,329 | -1.8% |
| Fixed assets | 21/28 | €1,692,285 | €1,667,681 | -€24,604 | -1.5% |
| Intangible fixed assets | 21 | €1,692,285 | €1,667,681 | -€24,604 | -1.5% |
| Current assets | 29/58 | €416,450 | €403,724 | -€12,725 | -3.1% |
| Amounts receivable within one year | 40/41 | €315,070 | €315,782 | +€712 | +0.2% |
| Trade receivables | 40 | €315,068 | €315,779 | +€711 | +0.2% |
| Other amounts receivable | 41 | €1 | €3 | +€1 | +100% |
| Cash at bank and in hand | 54/58 | €829 | €210 | -€619 | -74.7% |
| Deferred charges and accrued income | 490/1 | €100,551 | €87,732 | -€12,819 | -12.7% |
| Total equity and liabilities | 10/49 | €2,108,735 | €2,071,405 | -€37,329 | -1.8% |
| Equity | 10/15 | -€1,102,110 | -€1,279,075 | -€176,966 | -16.1% |
| Contributions | 10/11 | €979,000 | €979,000 | = | 0.0% |
| Capital | 10 | €979,000 | €979,000 | = | 0.0% |
| Issued capital | 100 | €979,000 | €979,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,296,004 | -€2,420,620 | -€124,616 | -5.4% |
| Investment grants | 15 | €214,895 | €162,544 | -€52,350 | -24.4% |
| Amounts payable | 17/49 | €3,210,844 | €3,350,481 | +€139,637 | +4.3% |
| Amounts payable after more than one year | 17 | €1,757,697 | €1,828,066 | +€70,369 | +4.0% |
| Other amounts payable | 178/9 | €1,757,697 | €1,828,066 | +€70,369 | +4.0% |
| Amounts payable within one year | 42/48 | €1,453,147 | €1,521,888 | +€68,742 | +4.7% |
| Trade debts | 44 | €1,411,828 | €1,447,400 | +€35,572 | +2.5% |
| Suppliers | 440/4 | €1,411,828 | €1,447,400 | +€35,572 | +2.5% |
| Other amounts payable | 47/48 | €41,319 | €74,488 | +€33,170 | +80.3% |
| Accrued charges and deferred income | 492/3 | - | €526 | +€526 | |
| Non-recurring operating income | 76A | - | €56 | +€56 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357,945 | €394,983 | +€37,038 | +10.3% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Non-recurring operating charges | 66A | €25,256 | €8,221 | -€17,035 | -67.4% |
| Gross operating margin | 9900 | €257,810 | €284,977 | +€27,166 | +10.5% |
| Operating profit (loss) | 9901 | -€126,358 | -€119,226 | +€7,132 | +5.6% |
| Financial income | 75/76B | €57,424 | €47,109 | -€10,315 | -18.0% |
| Recurring financial income | 75 | €57,424 | €47,109 | -€10,315 | -18.0% |
| Financial charges | 65/66B | €49,590 | €52,499 | +€2,909 | +5.9% |
| Recurring financial charges | 65 | €49,590 | €52,499 | +€2,909 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€118,524 | -€124,616 | -€6,092 | -5.1% |
| Profit (loss) for the period | 9904 | -€118,524 | -€124,616 | -€6,092 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€118,524 | -€124,616 | -€6,092 | -5.1% |
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 16 October 2026 via checked.be.