AGROVAN: 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.
AGROVAN
Largest movements
- Cash -€43,356
down €43,356 (-59.1%), from €73,366 to €30,009
mainly Other debts (-€30,000) and Trade debts (-€12,407)
- Tangible fixed assets -€8,030
down €8,030 (-17.3%), from €46,502 to €38,471
- Other debts -€30,000
down €30,000 (-62.0%), from €48,414 to €18,414
- Trade debts -€12,407
down €12,407 (-95.7%), from €12,967 to €560
- Profit (loss) carried forward -€7,110
down €7,110 (-24.6%), from -€28,899 to -€36,009
- Gross operating margin +€6,241
up €6,241 (+182.5%), from €3,420 to €9,661
- Depreciation -€2,572
down €2,572 (-17.7%), from €14,569 to €11,997
- Financial income +€115
up €115 (+39.8%), from €288 to €402
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 | €126,517 | €76,985 | -€49,533 | -39.2% |
| Fixed assets | 21/28 | €46,502 | €38,471 | -€8,030 | -17.3% |
| Tangible fixed assets | 22/27 | €46,502 | €38,471 | -€8,030 | -17.3% |
| Land and buildings | 22 | €23,677 | €20,240 | -€3,437 | -14.5% |
| Plant, machinery and equipment | 23 | €21,390 | €18,231 | -€3,159 | -14.8% |
| Furniture and vehicles | 24 | €1,434 | - | -€1,434 | |
| Current assets | 29/58 | €80,016 | €38,514 | -€41,502 | -51.9% |
| Stocks and contracts in progress | 3 | €334 | €955 | +€621 | +185.8% |
| Stocks | 30/36 | €334 | €955 | +€621 | +185.8% |
| Amounts receivable within one year | 40/41 | €3,076 | €4,185 | +€1,109 | +36.1% |
| Trade receivables | 40 | €1,202 | €1,340 | +€138 | +11.5% |
| Other amounts receivable | 41 | €1,874 | €2,845 | +€972 | +51.9% |
| Cash at bank and in hand | 54/58 | €73,366 | €30,009 | -€43,356 | -59.1% |
| Deferred charges and accrued income | 490/1 | €3,241 | €3,364 | +€124 | +3.8% |
| Total equity and liabilities | 10/49 | €126,517 | €76,985 | -€49,533 | -39.2% |
| Equity | 10/15 | €65,121 | €58,011 | -€7,110 | -10.9% |
| Contributions | 10/11 | €68,592 | €68,592 | = | 0.0% |
| Reserves | 13 | €25,429 | €25,429 | = | 0.0% |
| Distributable reserves | 133 | €25,429 | €25,429 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,899 | -€36,009 | -€7,110 | -24.6% |
| Amounts payable | 17/49 | €61,396 | €18,974 | -€42,423 | -69.1% |
| Amounts payable within one year | 42/48 | €61,381 | €18,974 | -€42,407 | -69.1% |
| Trade debts | 44 | €12,967 | €560 | -€12,407 | -95.7% |
| Suppliers | 440/4 | €12,967 | €560 | -€12,407 | -95.7% |
| Other amounts payable | 47/48 | €48,414 | €18,414 | -€30,000 | -62.0% |
| Accrued charges and deferred income | 492/3 | €15 | - | -€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,569 | €11,997 | -€2,572 | -17.7% |
| Other operating charges | 640/8 | €5,111 | €5,102 | -€9 | -0.2% |
| Gross operating margin | 9900 | €3,420 | €9,661 | +€6,241 | +182.5% |
| Operating profit (loss) | 9901 | -€16,259 | -€7,439 | +€8,821 | +54.3% |
| Financial income | 75/76B | €288 | €402 | +€115 | +39.8% |
| Recurring financial income | 75 | €288 | €402 | +€115 | +39.8% |
| Financial charges | 65/66B | €69 | €74 | +€5 | +6.5% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,041 | -€7,110 | +€8,931 | +55.7% |
| Profit (loss) for the period | 9904 | -€16,041 | -€7,110 | +€8,931 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,041 | -€7,110 | +€8,931 | +55.7% |
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 11 October 2026 via checked.be.