AGROUM: 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.
AGROUM
Largest movements
- Receivables within one year +€113,358
up €113,358 (+29.3%), from €386,443 to €499,801
of which Trade receivables: +€105,867
- Receivables after one year -€42,189
down €42,189 (-100.0%), from €42,189 to €0
- Cash +€37,198
up €37,198 (+645.5%), from €5,763 to €42,961
mainly Short-term financial debts (+€99,833) and Receivables after one year (+€42,189)
- Tangible fixed assets -€10,458
down €10,458 (-34.4%), from €30,364 to €19,905
- Short-term financial debts +€99,833
new in 2025: €99,833
- Debts after one year -€16,460
down €16,460 (-38.0%), from €43,264 to €26,804
- Reserves +€12,644
up €12,644 (+87.4%), from €14,470 to €27,113
- Taxes -€4,487
down €4,487 (-54.8%), from €8,185 to €3,698
- Gross operating margin -€3,709
down €3,709 (-9.5%), from €39,191 to €35,482
- Financial income -€1,193
down €1,193 (-61.3%), from €1,947 to €754
- Financial charges +€583
up €583 (+8.7%), from €6,731 to €7,314
- Other operating charges +€457
up €457 (+52.3%), from €874 to €1,330
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 | €465,948 | €563,725 | +€97,777 | +21.0% |
| Fixed assets | 21/28 | €30,364 | €19,905 | -€10,458 | -34.4% |
| Tangible fixed assets | 22/27 | €30,364 | €19,905 | -€10,458 | -34.4% |
| Furniture and vehicles | 24 | €30,364 | €19,905 | -€10,458 | -34.4% |
| Current assets | 29/58 | €435,584 | €543,819 | +€108,235 | +24.8% |
| Amounts receivable after more than one year | 29 | €42,189 | €0 | -€42,189 | -100.0% |
| Other amounts receivable | 291 | €42,189 | €0 | -€42,189 | -100.0% |
| Amounts receivable within one year | 40/41 | €386,443 | €499,801 | +€113,358 | +29.3% |
| Trade receivables | 40 | €365,014 | €470,881 | +€105,867 | +29.0% |
| Other amounts receivable | 41 | €21,429 | €28,921 | +€7,492 | +35.0% |
| Cash at bank and in hand | 54/58 | €5,763 | €42,961 | +€37,198 | +645.5% |
| Deferred charges and accrued income | 490/1 | €1,189 | €1,057 | -€132 | -11.1% |
| Total equity and liabilities | 10/49 | €465,948 | €563,725 | +€97,777 | +21.0% |
| Equity | 10/15 | €82,278 | €95,713 | +€13,435 | +16.3% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €14,470 | €27,113 | +€12,644 | +87.4% |
| Distributable reserves | 133 | €14,470 | €27,113 | +€12,644 | +87.4% |
| Profit (loss) carried forward | 14 | -€791 | €0 | +€791 | |
| Amounts payable | 17/49 | €383,669 | €468,011 | +€84,342 | +22.0% |
| Amounts payable after more than one year | 17 | €43,264 | €26,804 | -€16,460 | -38.0% |
| Financial debts | 170/4 | €43,264 | €26,804 | -€16,460 | -38.0% |
| Amounts payable within one year | 42/48 | €340,406 | €441,208 | +€100,802 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €13,225 | €16,460 | +€3,235 | +24.5% |
| Financial debts | 43 | - | €99,833 | +€99,833 | |
| Credit institutions | 430/8 | - | €99,833 | +€99,833 | |
| Trade debts | 44 | €319,708 | €316,508 | -€3,200 | -1.0% |
| Suppliers | 440/4 | €319,708 | €316,508 | -€3,200 | -1.0% |
| Taxes, remuneration and social security | 45 | €7,473 | €8,407 | +€934 | +12.5% |
| Taxes | 450/3 | €7,473 | €8,407 | +€934 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,878 | €10,458 | -€420 | -3.9% |
| Other operating charges | 640/8 | €874 | €1,330 | +€457 | +52.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €39,191 | €35,482 | -€3,709 | -9.5% |
| Operating profit (loss) | 9901 | €27,439 | €23,693 | -€3,746 | -13.7% |
| Financial income | 75/76B | €1,947 | €754 | -€1,193 | -61.3% |
| Recurring financial income | 75 | €1,947 | €754 | -€1,193 | -61.3% |
| Financial charges | 65/66B | €6,731 | €7,314 | +€583 | +8.7% |
| Recurring financial charges | 65 | €6,731 | €7,314 | +€583 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €22,655 | €17,133 | -€5,522 | -24.4% |
| Income taxes | 67/77 | €8,185 | €3,698 | -€4,487 | -54.8% |
| Profit (loss) for the period | 9904 | €14,470 | €13,435 | -€1,035 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,470 | €13,435 | -€1,035 | -7.2% |
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 4 October 2026 via checked.be.