AGROSTAR: 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.
AGROSTAR
Largest movements
- Receivables within one year +€22,548
up €22,548 (+27.8%), from €81,214 to €103,762
of which Other amounts receivable: +€14,578
- Stocks and contracts -€15,339
down €15,339 (-17.5%), from €87,585 to €72,246
- Tangible fixed assets -€7,397
down €7,397 (-18.5%), from €40,089 to €32,692
of which Plant, machinery and equipment: -€4,413
- Deferred charges and accrued income -€3,805
down €3,805 (-96.5%), from €3,941 to €136
- Profit (loss) carried forward +€31,707
up €31,707, from -€10,707 to €21,000
- Other debts -€15,839
down €15,839 (-64.2%), from €24,657 to €8,818
- Trade debts -€10,686
down €10,686 (-32.8%), from €32,570 to €21,884
- Short-term financial debts -€4,972
down €4,972 (-10.1%), from €49,051 to €44,079
- Tax, wage and social debts -€4,202
down €4,202 (-18.5%), from €22,762 to €18,560
of which Remuneration and social security: -€3,933
- Gross operating margin -€97,416
down €97,416 (-50.7%), from €192,034 to €94,618
- Purchases and services +€71,567
up €71,567 (+21.2%), from €336,798 to €408,365
- Turnover -€28,957
down €28,957 (-5.6%), from €516,361 to €487,403
- Staff costs -€16,775
down €16,775 (-37.5%), from €44,685 to €27,910
- Taxes +€10,040
new in 2025: €10,040
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 | €213,703 | €209,711 | -€3,992 | -1.9% |
| Fixed assets | 21/28 | €40,807 | €33,410 | -€7,397 | -18.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €40,089 | €32,692 | -€7,397 | -18.5% |
| Plant, machinery and equipment | 23 | €31,057 | €26,643 | -€4,413 | -14.2% |
| Furniture and vehicles | 24 | €9,032 | €6,049 | -€2,984 | -33.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €718 | €718 | = | 0.0% |
| Current assets | 29/58 | €172,896 | €176,301 | +€3,405 | +2.0% |
| Stocks and contracts in progress | 3 | €87,585 | €72,246 | -€15,339 | -17.5% |
| Stocks | 30/36 | €87,585 | €72,246 | -€15,339 | -17.5% |
| Amounts receivable within one year | 40/41 | €81,214 | €103,762 | +€22,548 | +27.8% |
| Trade receivables | 40 | €77,189 | €85,159 | +€7,970 | +10.3% |
| Other amounts receivable | 41 | €4,025 | €18,603 | +€14,578 | +362% |
| Cash at bank and in hand | 54/58 | €156 | €156 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €3,941 | €136 | -€3,805 | -96.5% |
| Total equity and liabilities | 10/49 | €213,703 | €209,711 | -€3,992 | -1.9% |
| Equity | 10/15 | €84,663 | €116,370 | +€31,707 | +37.5% |
| 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% |
| Uncalled capital | 101 | €0 | - | = | |
| Reserves | 13 | €33,370 | €33,370 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €27,170 | €27,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,707 | €21,000 | +€31,707 | |
| Investment grants | 15 | €0 | €0 | = | |
| Amounts payable | 17/49 | €129,040 | €93,341 | -€35,699 | -27.7% |
| Amounts payable within one year | 42/48 | €129,040 | €93,341 | -€35,699 | -27.7% |
| Financial debts | 43 | €49,051 | €44,079 | -€4,972 | -10.1% |
| Credit institutions | 430/8 | €49,051 | €44,079 | -€4,972 | -10.1% |
| Trade debts | 44 | €32,570 | €21,884 | -€10,686 | -32.8% |
| Suppliers | 440/4 | €32,570 | €21,884 | -€10,686 | -32.8% |
| Taxes, remuneration and social security | 45 | €22,762 | €18,560 | -€4,202 | -18.5% |
| Taxes | 450/3 | €11,593 | €11,324 | -€269 | -2.3% |
| Remuneration and social security | 454/9 | €11,169 | €7,236 | -€3,933 | -35.2% |
| Other amounts payable | 47/48 | €24,657 | €8,818 | -€15,839 | -64.2% |
| Turnover | 70 | €516,361 | €487,403 | -€28,957 | -5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €336,798 | €408,365 | +€71,567 | +21.2% |
| Remuneration, social security and pensions | 62 | €44,685 | €27,910 | -€16,775 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,486 | €12,364 | +€3,879 | +45.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,375 | +€1,375 | |
| Other operating charges | 640/8 | €962 | €992 | +€30 | +3.1% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €1,601 | +€1,601 | |
| Gross operating margin | 9900 | €192,034 | €94,618 | -€97,416 | -50.7% |
| Operating profit (loss) | 9901 | €137,902 | €50,376 | -€87,525 | -63.5% |
| Financial income | 75/76B | €2,067 | €118 | -€1,950 | -94.3% |
| Recurring financial income | 75 | €0 | €118 | +€118 | |
| Non-recurring financial income | 76B | €2,067 | - | -€2,067 | |
| Financial charges | 65/66B | €11,327 | €8,747 | -€2,580 | -22.8% |
| Recurring financial charges | 65 | €11,327 | €8,747 | -€2,580 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €128,642 | €41,746 | -€86,895 | -67.5% |
| Income taxes | 67/77 | - | €10,040 | +€10,040 | |
| Profit (loss) for the period | 9904 | €128,642 | €31,707 | -€96,935 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €128,642 | €31,707 | -€96,935 | -75.4% |
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.