Agrotech Leonard: 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.
Agrotech Leonard
Largest movements
- Tangible fixed assets +€1.8m
up €1.8m (+563%), from €327,487 to €2.2m
of which Land and buildings: +€1.3m
- Cash +€415,057
up €415,057 (+1,873%), from €22,156 to €437,213
mainly Debts after one year (+€1.6m) and Other debts (+€420,000)
- Debts after one year +€1.6m
up €1.6m (+1,155%), from €135,921 to €1.7m
- Other debts +€420,000
up €420,000 (+383%), from €109,731 to €529,731
- Accrued charges and deferred income +€98,618
new in 2025: €98,618
- Profit (loss) carried forward +€58,224
up €58,224 (+160%), from €36,363 to €94,587
- Current portion of long-term debt +€57,143
up €57,143 (+150%), from €38,186 to €95,329
- Gross operating margin +€220,648
up €220,648 (+365%), from €60,374 to €281,022
- Depreciation +€89,064
up €89,064 (+176%), from €50,673 to €139,737
- Other operating charges +€10,720
up €10,720 (+295%), from €3,638 to €14,357
- Financial charges +€5,715
up €5,715 (+118%), from €4,852 to €10,568
- Taxes +€5,293
up €5,293, from €0 to €5,293
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 | €501,156 | €2,761,350 | +€2.3m | +451% |
| Fixed assets | 21/28 | €428,820 | €2,272,638 | +€1.8m | +430% |
| Tangible fixed assets | 22/27 | €327,487 | €2,171,305 | +€1.8m | +563% |
| Land and buildings | 22 | €22,179 | €1,363,450 | +€1.3m | +6,047% |
| Plant, machinery and equipment | 23 | €305,308 | €807,855 | +€502,548 | +165% |
| Financial fixed assets | 28 | €101,333 | €101,333 | = | 0.0% |
| Current assets | 29/58 | €72,337 | €488,712 | +€416,375 | +576% |
| Amounts receivable within one year | 40/41 | €50,181 | €35,553 | -€14,628 | -29.2% |
| Other amounts receivable | 41 | €50,181 | €35,553 | -€14,628 | -29.2% |
| Cash at bank and in hand | 54/58 | €22,156 | €437,213 | +€415,057 | +1,873% |
| Deferred charges and accrued income | 490/1 | €0 | €15,946 | +€15,946 | |
| Total equity and liabilities | 10/49 | €501,156 | €2,761,350 | +€2.3m | +451% |
| Equity | 10/15 | €134,469 | €245,623 | +€111,154 | +82.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €85,706 | €138,636 | +€52,930 | +61.8% |
| Distributable reserves | 133 | €85,706 | €138,636 | +€52,930 | +61.8% |
| Profit (loss) carried forward | 14 | €36,363 | €94,587 | +€58,224 | +160% |
| Amounts payable | 17/49 | €366,687 | €2,515,727 | +€2.1m | +586% |
| Amounts payable after more than one year | 17 | €135,921 | €1,705,252 | +€1.6m | +1,155% |
| Financial debts | 170/4 | €135,921 | €1,705,252 | +€1.6m | +1,155% |
| Amounts payable within one year | 42/48 | €230,766 | €711,857 | +€481,091 | +208% |
| Current portion of amounts payable after more than one year | 42 | €38,186 | €95,329 | +€57,143 | +150% |
| Trade debts | 44 | €82,849 | €74,809 | -€8,040 | -9.7% |
| Suppliers | 440/4 | €82,849 | €74,809 | -€8,040 | -9.7% |
| Taxes, remuneration and social security | 45 | €0 | €11,988 | +€11,988 | |
| Taxes | 450/3 | €0 | €11,988 | +€11,988 | |
| Other amounts payable | 47/48 | €109,731 | €529,731 | +€420,000 | +383% |
| Accrued charges and deferred income | 492/3 | - | €98,618 | +€98,618 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,673 | €139,737 | +€89,064 | +176% |
| Other operating charges | 640/8 | €3,638 | €14,357 | +€10,720 | +295% |
| Gross operating margin | 9900 | €60,374 | €281,022 | +€220,648 | +365% |
| Operating profit (loss) | 9901 | €6,063 | €126,927 | +€120,864 | +1,993% |
| Financial income | 75/76B | - | €87 | +€87 | |
| Recurring financial income | 75 | - | €87 | +€87 | |
| Financial charges | 65/66B | €4,852 | €10,568 | +€5,715 | +118% |
| Recurring financial charges | 65 | €4,852 | €10,568 | +€5,715 | +118% |
| Profit (loss) for the period before taxes | 9903 | €1,211 | €116,447 | +€115,236 | +9,518% |
| Income taxes | 67/77 | €0 | €5,293 | +€5,293 | |
| Profit (loss) for the period | 9904 | €1,211 | €111,154 | +€109,943 | +9,081% |
| Profit (loss) for the period to be appropriated | 9905 | €1,211 | €111,154 | +€109,943 | +9,081% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.