AGROTRADE: 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.
AGROTRADE
Largest movements
- Receivables within one year -€73,022
down €73,022 (-36.0%), from €202,745 to €129,723
of which Trade receivables: -€69,262
- Tangible fixed assets -€13,222
down €13,222 (-50.0%), from €26,465 to €13,243
- Cash -€11,188
down €11,188 (-43.9%), from €25,502 to €14,314
mainly Other debts (-€68,151) and Trade debts (-€35,933)
- Stocks and contracts -€8,083
down €8,083 (-5.2%), from €154,176 to €146,093
- Other debts -€68,151
down €68,151 (-73.3%), from €92,913 to €24,763
- Trade debts -€35,933
down €35,933 (-43.1%), from €83,293 to €47,359
- Reserves +€33,842
up €33,842 (+37.3%), from €90,791 to €124,633
of which Distributable reserves: +€33,842
- Tax, wage and social debts -€23,508
down €23,508 (-49.5%), from €47,523 to €24,014
- Debts after one year -€11,000
no longer reported in 2025 (was €11,000)
- Gross operating margin -€17,265
down €17,265 (-20.4%), from €84,756 to €67,491
- Financial charges -€8,294
down €8,294 (-88.4%), from €9,379 to €1,086
- Other operating charges -€3,174
down €3,174 (-87.4%), from €3,631 to €457
- Write-downs -€1,274
no longer reported in 2025 (was €1,274)
- Taxes -€1,088
down €1,088 (-5.9%), from €18,504 to €17,416
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €414,377 | €308,626 | -€105,751 | -25.5% |
| Fixed assets | 21/28 | €31,729 | €18,262 | -€13,467 | -42.4% |
| Intangible fixed assets | 21 | €5,264 | €5,019 | -€245 | -4.6% |
| Tangible fixed assets | 22/27 | €26,465 | €13,243 | -€13,222 | -50.0% |
| Plant, machinery and equipment | 23 | €26,465 | €13,243 | -€13,222 | -50.0% |
| Current assets | 29/58 | €382,647 | €290,364 | -€92,284 | -24.1% |
| Stocks and contracts in progress | 3 | €154,176 | €146,093 | -€8,083 | -5.2% |
| Stocks | 30/36 | €154,176 | €146,093 | -€8,083 | -5.2% |
| Amounts receivable within one year | 40/41 | €202,745 | €129,723 | -€73,022 | -36.0% |
| Trade receivables | 40 | €198,085 | €128,823 | -€69,262 | -35.0% |
| Other amounts receivable | 41 | €4,660 | €900 | -€3,760 | -80.7% |
| Cash at bank and in hand | 54/58 | €25,502 | €14,314 | -€11,188 | -43.9% |
| Deferred charges and accrued income | 490/1 | €225 | €233 | +€9 | +3.9% |
| Total equity and liabilities | 10/49 | €414,377 | €308,626 | -€105,751 | -25.5% |
| Equity | 10/15 | €167,648 | €201,490 | +€33,842 | +20.2% |
| 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 | €90,791 | €124,633 | +€33,842 | +37.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €84,591 | €118,433 | +€33,842 | +40.0% |
| Profit (loss) carried forward | 14 | €14,857 | €14,857 | = | 0.0% |
| Amounts payable | 17/49 | €246,729 | €107,136 | -€139,593 | -56.6% |
| Amounts payable after more than one year | 17 | €11,000 | - | -€11,000 | |
| Financial debts | 170/4 | €11,000 | - | -€11,000 | |
| Amounts payable within one year | 42/48 | €235,729 | €107,136 | -€128,593 | -54.6% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €11,000 | -€1,000 | -8.3% |
| Trade debts | 44 | €83,293 | €47,359 | -€35,933 | -43.1% |
| Suppliers | 440/4 | €83,293 | €47,359 | -€35,933 | -43.1% |
| Taxes, remuneration and social security | 45 | €47,523 | €24,014 | -€23,508 | -49.5% |
| Taxes | 450/3 | €47,523 | €24,014 | -€23,508 | -49.5% |
| Other amounts payable | 47/48 | €92,913 | €24,763 | -€68,151 | -73.3% |
| Non-recurring operating income | 76A | €29,088 | - | -€29,088 | |
| Remuneration, social security and pensions | 62 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,377 | €15,008 | -€369 | -2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,274 | - | -€1,274 | |
| Other operating charges | 640/8 | €3,631 | €457 | -€3,174 | -87.4% |
| Gross operating margin | 9900 | €84,756 | €67,491 | -€17,265 | -20.4% |
| Operating profit (loss) | 9901 | €64,474 | €52,011 | -€12,464 | -19.3% |
| Financial income | 75/76B | - | €333 | +€333 | |
| Recurring financial income | 75 | - | €333 | +€333 | |
| Financial charges | 65/66B | €9,379 | €1,086 | -€8,294 | -88.4% |
| Recurring financial charges | 65 | €9,379 | €1,086 | -€8,294 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €55,095 | €51,258 | -€3,837 | -7.0% |
| Income taxes | 67/77 | €18,504 | €17,416 | -€1,088 | -5.9% |
| Profit (loss) for the period | 9904 | €36,591 | €33,842 | -€2,749 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,591 | €33,842 | -€2,749 | -7.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.