AGROS: 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.
What changed
AGROS
NACE 68.121, Development of residential building projects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€598,267
2024 · -€144,081+€742,348
Equity
€6.9m
2024 · €6.3m+€598,267
Cash
€385,444
2024 · €217,731+€167,713
Balance sheet total
€23.0m
2024 · €23.7m-€657,115
Largest movements
Assets
- Stocks and contracts -€635,046
down €635,046 (-2.8%), from €22.7m to €22.1m
Equity and liabilities
- Short-term financial debts -€2.7m
no longer reported in 2025 (was €2.7m)
- Other debts +€1.5m
up €1.5m (+10.0%), from €14.6m to €16.1m
- Profit (loss) carried forward +€598,267
up €598,267 (+24.7%), from €2.4m to €3.0m
Income statement
- Turnover +€2.0m
up €2.0m (+159.8%), from €1.2m to €3.2m
- Goods and materials +€1.2m
up €1.2m (+99.4%), from €1.2m to €2.5m
of which Change in stocks: decrease (increase): +€2.7m
- Taxes +€151,271
up €151,271 (+20758.8%), from €729 to €152,000
- Financial charges -€91,487
down €91,487 (-62.2%), from €147,080 to €55,594
- Other operating income +€43,023
up €43,023 (+465.4%), from €9,245 to €52,268
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.
Result 2024
-€144,081
Turnover
+€2.0m
Other operating income
+€43,023
Goods and materials
-€1.2m
Services and other goods
+€1,335
Other operating charges
-€1,499
Financial income
-€0
Financial charges
+€91,487
Taxes
-€151,271
Result 2025
€598,267
Cash bridge derived
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.
From operations
+€2.9m
Investment
€0
Financing
-€2.7m
Cash 2024
€217,731
From operations (derived)
+€2.9m
Net result for the year
+€598,267
Stocks and contracts
+€635,046
Receivables within one year
+€189,783
Smaller working-capital items
-€1,642
Advances received
-€18,740
Other debts
+€1.5m
Financing
-€2.7m
Short-term financial debts
-€2.7m
Cash 2025
€385,444
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,655,546 | €22,998,430 | -€657,115 | -2.8% |
| Fixed assets | 21/28 | €318,196 | €318,196 | = | 0.0% |
| Financial fixed assets | 28 | €318,196 | €318,196 | = | 0.0% |
| Other financial fixed assets | 284/8 | €318,196 | €318,196 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €318,196 | €318,196 | = | 0.0% |
| Current assets | 29/58 | €23,337,350 | €22,680,234 | -€657,115 | -2.8% |
| Stocks and contracts in progress | 3 | €22,724,221 | €22,089,175 | -€635,046 | -2.8% |
| Stocks | 30/36 | €22,724,221 | €22,089,175 | -€635,046 | -2.8% |
| Property held for sale | 35 | €22,724,221 | €22,089,175 | -€635,046 | -2.8% |
| Amounts receivable within one year | 40/41 | €395,398 | €205,615 | -€189,783 | -48.0% |
| Trade receivables | 40 | €140,398 | €127,615 | -€12,783 | -9.1% |
| Other amounts receivable | 41 | €255,000 | €78,000 | -€177,000 | -69.4% |
| Cash at bank and in hand | 54/58 | €217,731 | €385,444 | +€167,713 | +77.0% |
| Total equity and liabilities | 10/49 | €23,655,546 | €22,998,430 | -€657,115 | -2.8% |
| Equity | 10/15 | €6,333,910 | €6,932,177 | +€598,267 | +9.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,851,373 | €3,851,373 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €3,770,173 | €3,770,173 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,420,537 | €3,018,804 | +€598,267 | +24.7% |
| Amounts payable | 17/49 | €17,321,636 | €16,066,254 | -€1.3m | -7.2% |
| Amounts payable within one year | 42/48 | €17,316,155 | €16,066,254 | -€1.2m | -7.2% |
| Financial debts | 43 | €2,700,000 | - | -€2.7m | |
| Credit institutions | 430/8 | €2,700,000 | - | -€2.7m | |
| Trade debts | 44 | - | €3,839 | +€3,839 | |
| Suppliers | 440/4 | - | €3,839 | +€3,839 | |
| Advances received on contracts in progress | 46 | €18,740 | - | -€18,740 | |
| Other amounts payable | 47/48 | €14,597,415 | €16,062,415 | +€1.5m | +10.0% |
| Accrued charges and deferred income | 492/3 | €5,481 | - | -€5,481 | |
| Operating income | 70/76A | €1,259,101 | €3,299,147 | +€2.0m | +162.0% |
| Turnover | 70 | €1,249,856 | €3,246,879 | +€2.0m | +159.8% |
| Other operating income | 74 | €9,245 | €52,268 | +€43,023 | +465.4% |
| Operating charges | 60/66A | €1,255,373 | €2,493,286 | +€1.2m | +98.6% |
| Goods for resale, raw materials and consumables | 60 | €1,245,193 | €2,482,942 | +€1.2m | +99.4% |
| Purchases | 600/8 | €3,260,810 | €1,847,897 | -€1.4m | -43.3% |
| Change in stocks: decrease (increase) | 609 | -€2,015,617 | €635,046 | +€2.7m | |
| Services and other goods | 61 | €5,931 | €4,597 | -€1,335 | -22.5% |
| Other operating charges | 640/8 | €4,248 | €5,747 | +€1,499 | +35.3% |
| Operating profit (loss) | 9901 | €3,728 | €805,861 | +€802,133 | +21515.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Income from financial fixed assets | 750 | €0 | - | -€0 | |
| Financial charges | 65/66B | €147,080 | €55,594 | -€91,487 | -62.2% |
| Recurring financial charges | 65 | €147,080 | €55,594 | -€91,487 | -62.2% |
| Debt charges | 650 | €147,080 | €55,594 | -€91,487 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | -€143,352 | €750,267 | +€893,619 | |
| Income taxes | 67/77 | €729 | €152,000 | +€151,271 | +20758.8% |
| Taxes | 670/3 | €729 | €152,000 | +€151,271 | +20758.8% |
| Profit (loss) for the period | 9904 | -€144,081 | €598,267 | +€742,348 | |
| Profit (loss) for the period to be appropriated | 9905 | -€144,081 | €598,267 | +€742,348 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.