Agrotour: 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.
Agrotour
Largest movements
- Deferred charges and accrued income -€823,956
down €823,956 (-65.3%), from €1.3m to €437,518
- Receivables within one year +€769,340
up €769,340 (+25.9%), from €3.0m to €3.7m
of which Trade receivables: +€829,102
- Tangible fixed assets +€762,107
up €762,107 (+88.7%), from €859,302 to €1.6m
of which Plant, machinery and equipment: +€782,134
- Cash -€132,856
down €132,856 (-85.0%), from €156,370 to €23,514
mainly Investment in fixed assets (net) (-€1.0m) and Receivables within one year (-€769,340)
- Debts after one year +€664,648
up €664,648 (+40.4%), from €1.6m to €2.3m
- Other debts -€419,502
down €419,502 (-10.8%), from €3.9m to €3.5m
- Trade debts +€230,264
up €230,264 (+48.1%), from €478,929 to €709,192
- Current portion of long-term debt +€106,630
up €106,630 (+60.7%), from €175,567 to €282,197
- Depreciation +€124,035
up €124,035 (+101%), from €123,381 to €247,416
- Staff costs -€50,576
down €50,576 (-79.6%), from €63,546 to €12,969
- Gross operating margin +€38,120
up €38,120 (+12.2%), from €312,881 to €351,001
- Taxes -€6,510
down €6,510 (-94.8%), from €6,867 to €357
- Other operating charges +€4,385
up €4,385 (+444%), from €988 to €5,373
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 | €6,394,153 | €6,968,789 | +€574,635 | +9.0% |
| Fixed assets | 21/28 | €2,005,975 | €2,768,083 | +€762,107 | +38.0% |
| Tangible fixed assets | 22/27 | €859,302 | €1,621,410 | +€762,107 | +88.7% |
| Plant, machinery and equipment | 23 | €714,580 | €1,496,714 | +€782,134 | +109% |
| Furniture and vehicles | 24 | €144,722 | €124,695 | -€20,027 | -13.8% |
| Financial fixed assets | 28 | €1,146,673 | €1,146,673 | = | 0.0% |
| Current assets | 29/58 | €4,388,178 | €4,200,706 | -€187,472 | -4.3% |
| Amounts receivable within one year | 40/41 | €2,970,333 | €3,739,674 | +€769,340 | +25.9% |
| Trade receivables | 40 | €2,901,137 | €3,730,239 | +€829,102 | +28.6% |
| Other amounts receivable | 41 | €69,196 | €9,435 | -€59,761 | -86.4% |
| Cash at bank and in hand | 54/58 | €156,370 | €23,514 | -€132,856 | -85.0% |
| Deferred charges and accrued income | 490/1 | €1,261,475 | €437,518 | -€823,956 | -65.3% |
| Total equity and liabilities | 10/49 | €6,394,153 | €6,968,789 | +€574,635 | +9.0% |
| Equity | 10/15 | €194,613 | €201,323 | +€6,710 | +3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €121,860 | €121,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,553 | €73,263 | +€6,710 | +10.1% |
| Amounts payable | 17/49 | €6,199,540 | €6,767,466 | +€567,925 | +9.2% |
| Amounts payable after more than one year | 17 | €1,643,926 | €2,308,575 | +€664,648 | +40.4% |
| Financial debts | 170/4 | €1,643,926 | €2,308,575 | +€664,648 | +40.4% |
| Amounts payable within one year | 42/48 | €4,555,614 | €4,458,891 | -€96,723 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €175,567 | €282,197 | +€106,630 | +60.7% |
| Trade debts | 44 | €478,929 | €709,192 | +€230,264 | +48.1% |
| Suppliers | 440/4 | €478,929 | €709,192 | +€230,264 | +48.1% |
| Advances received on contracts in progress | 46 | €10,000 | €10,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,193 | €2,079 | -€14,115 | -87.2% |
| Taxes | 450/3 | €9,597 | €357 | -€9,240 | -96.3% |
| Remuneration and social security | 454/9 | €6,596 | €1,722 | -€4,874 | -73.9% |
| Other amounts payable | 47/48 | €3,874,924 | €3,455,423 | -€419,502 | -10.8% |
| Remuneration, social security and pensions | 62 | €63,546 | €12,969 | -€50,576 | -79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,381 | €247,416 | +€124,035 | +101% |
| Other operating charges | 640/8 | €988 | €5,373 | +€4,385 | +444% |
| Gross operating margin | 9900 | €312,881 | €351,001 | +€38,120 | +12.2% |
| Operating profit (loss) | 9901 | €124,966 | €85,242 | -€39,724 | -31.8% |
| Financial income | 75/76B | €1,501 | €1 | -€1,500 | -100.0% |
| Recurring financial income | 75 | €1,501 | €1 | -€1,500 | -100.0% |
| Financial charges | 65/66B | €76,890 | €78,176 | +€1,287 | +1.7% |
| Recurring financial charges | 65 | €76,890 | €78,176 | +€1,287 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €49,577 | €7,067 | -€42,511 | -85.7% |
| Income taxes | 67/77 | €6,867 | €357 | -€6,510 | -94.8% |
| Profit (loss) for the period | 9904 | €42,710 | €6,710 | -€36,000 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,710 | €6,710 | -€36,000 | -84.3% |
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 15 October 2026 via checked.be.