AgroRend: 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.
AgroRend
Largest movements
- Stocks and contracts +€224,258
up €224,258 (+72.1%), from €310,987 to €535,245
- Receivables within one year +€63,860
up €63,860 (+29.4%), from €216,942 to €280,802
of which Trade receivables: +€92,035
- Tangible fixed assets -€36,380
down €36,380 (-48.6%), from €74,911 to €38,531
- Trade debts +€302,389
up €302,389 (+52.3%), from €578,610 to €880,998
- Debts after one year -€49,654
down €49,654 (-37.5%), from €132,392 to €82,738
- Profit (loss) carried forward +€29,823
up €29,823 (+40.7%), from -€73,280 to -€43,457
- Other debts -€18,736
down €18,736 (-11.5%), from €162,533 to €143,796
- Current portion of long-term debt -€17,240
down €17,240 (-25.8%), from €66,894 to €49,654
- Depreciation -€21,122
down €21,122 (-29.6%), from €71,348 to €50,226
- Staff costs -€10,494
down €10,494, from €9,321 to -€1,173
- Gross operating margin +€2,192
up €2,192 (+2.3%), from €96,372 to €98,565
- Financial charges +€1,798
up €1,798 (+11.8%), from €15,233 to €17,031
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 | €1,028,248 | €1,276,629 | +€248,380 | +24.2% |
| Fixed assets | 21/28 | €494,911 | €458,531 | -€36,380 | -7.4% |
| Tangible fixed assets | 22/27 | €74,911 | €38,531 | -€36,380 | -48.6% |
| Plant, machinery and equipment | 23 | €74,911 | €38,531 | -€36,380 | -48.6% |
| Financial fixed assets | 28 | €420,000 | €420,000 | = | 0.0% |
| Current assets | 29/58 | €533,337 | €818,097 | +€284,760 | +53.4% |
| Stocks and contracts in progress | 3 | €310,987 | €535,245 | +€224,258 | +72.1% |
| Contracts in progress | 37 | €310,987 | €535,245 | +€224,258 | +72.1% |
| Amounts receivable within one year | 40/41 | €216,942 | €280,802 | +€63,860 | +29.4% |
| Trade receivables | 40 | €166,401 | €258,436 | +€92,035 | +55.3% |
| Other amounts receivable | 41 | €50,542 | €22,367 | -€28,175 | -55.7% |
| Cash at bank and in hand | 54/58 | €999 | €1,237 | +€239 | +23.9% |
| Deferred charges and accrued income | 490/1 | €4,409 | €813 | -€3,596 | -81.6% |
| Total equity and liabilities | 10/49 | €1,028,248 | €1,276,629 | +€248,380 | +24.2% |
| Equity | 10/15 | €75,163 | €104,986 | +€29,823 | +39.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129,843 | €129,843 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €129,843 | €129,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,280 | -€43,457 | +€29,823 | +40.7% |
| Amounts payable | 17/49 | €953,085 | €1,171,643 | +€218,557 | +22.9% |
| Amounts payable after more than one year | 17 | €132,392 | €82,738 | -€49,654 | -37.5% |
| Financial debts | 170/4 | €132,392 | €82,738 | -€49,654 | -37.5% |
| Amounts payable within one year | 42/48 | €810,660 | €1,076,106 | +€265,446 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | €66,894 | €49,654 | -€17,240 | -25.8% |
| Trade debts | 44 | €578,610 | €880,998 | +€302,389 | +52.3% |
| Suppliers | 440/4 | €578,610 | €880,998 | +€302,389 | +52.3% |
| Taxes, remuneration and social security | 45 | €2,623 | €1,658 | -€965 | -36.8% |
| Taxes | 450/3 | €1,984 | €1,658 | -€326 | -16.4% |
| Remuneration and social security | 454/9 | €639 | €0 | -€639 | -100% |
| Other amounts payable | 47/48 | €162,533 | €143,796 | -€18,736 | -11.5% |
| Accrued charges and deferred income | 492/3 | €10,034 | €12,798 | +€2,765 | +27.6% |
| Non-recurring operating income | 76A | €16,008 | €500 | -€15,508 | -96.9% |
| Remuneration, social security and pensions | 62 | €9,321 | -€1,173 | -€10,494 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,348 | €50,226 | -€21,122 | -29.6% |
| Other operating charges | 640/8 | €2,245 | €3,037 | +€792 | +35.3% |
| Gross operating margin | 9900 | €96,372 | €98,565 | +€2,192 | +2.3% |
| Operating profit (loss) | 9901 | €13,459 | €46,475 | +€33,016 | +245% |
| Financial income | 75/76B | €1,462 | €715 | -€748 | -51.1% |
| Recurring financial income | 75 | €1,462 | €715 | -€748 | -51.1% |
| Financial charges | 65/66B | €15,233 | €17,031 | +€1,798 | +11.8% |
| Recurring financial charges | 65 | €15,233 | €17,031 | +€1,798 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | -€312 | €30,159 | +€30,471 | |
| Income taxes | 67/77 | €662 | €336 | -€326 | -49.3% |
| Profit (loss) for the period | 9904 | -€974 | €29,823 | +€30,797 | |
| Profit (loss) for the period to be appropriated | 9905 | -€974 | €29,823 | +€30,797 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.