AGROVERDI: 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.
AGROVERDI
Largest movements
- Cash +€62,807
up €62,807 (+180%), from €34,916 to €97,723
mainly Receivables within one year (+€60,352) and Depreciation (+€59,456)
- Receivables within one year -€60,352
down €60,352 (-60.7%), from €99,379 to €39,027
of which Other amounts receivable: -€34,229
- Other debts -€28,075
down €28,075 (-89.7%), from €31,291 to €3,216
- Trade debts +€12,296
up €12,296 (+108%), from €11,376 to €23,672
- Current portion of long-term debt +€10,610
up €10,610 (+27.8%), from €38,131 to €48,741
- Depreciation +€32,194
up €32,194 (+118%), from €27,263 to €59,456
- Gross operating margin +€22,768
up €22,768 (+38.3%), from €59,493 to €82,260
- Financial charges +€4,393
up €4,393 (+77.2%), from €5,690 to €10,083
- Other operating charges -€1,704
down €1,704 (-20.3%), from €8,383 to €6,679
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 | €603,468 | €603,485 | +€17 | 0.0% |
| Fixed assets | 21/28 | €468,855 | €465,649 | -€3,206 | -0.7% |
| Tangible fixed assets | 22/27 | €468,720 | €465,514 | -€3,206 | -0.7% |
| Land and buildings | 22 | €321,569 | €299,713 | -€21,857 | -6.8% |
| Plant, machinery and equipment | 23 | €4,081 | €2,036 | -€2,045 | -50.1% |
| Furniture and vehicles | 24 | €143,069 | €163,765 | +€20,696 | +14.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €134,613 | €137,836 | +€3,223 | +2.4% |
| Amounts receivable within one year | 40/41 | €99,379 | €39,027 | -€60,352 | -60.7% |
| Trade receivables | 40 | €65,150 | €39,027 | -€26,122 | -40.1% |
| Other amounts receivable | 41 | €34,229 | - | -€34,229 | |
| Cash at bank and in hand | 54/58 | €34,916 | €97,723 | +€62,807 | +180% |
| Deferred charges and accrued income | 490/1 | €318 | €1,086 | +€768 | +241% |
| Total equity and liabilities | 10/49 | €603,468 | €603,485 | +€17 | 0.0% |
| Equity | 10/15 | €143,074 | €149,062 | +€5,988 | +4.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,074 | €98,062 | +€5,988 | +6.5% |
| Amounts payable | 17/49 | €460,394 | €454,423 | -€5,971 | -1.3% |
| Amounts payable after more than one year | 17 | €378,050 | €374,819 | -€3,231 | -0.9% |
| Financial debts | 170/4 | €378,050 | €374,819 | -€3,231 | -0.9% |
| Amounts payable within one year | 42/48 | €80,798 | €77,304 | -€3,495 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €38,131 | €48,741 | +€10,610 | +27.8% |
| Trade debts | 44 | €11,376 | €23,672 | +€12,296 | +108% |
| Suppliers | 440/4 | €11,376 | €23,672 | +€12,296 | +108% |
| Taxes, remuneration and social security | 45 | - | €1,674 | +€1,674 | |
| Taxes | 450/3 | - | €1,674 | +€1,674 | |
| Other amounts payable | 47/48 | €31,291 | €3,216 | -€28,075 | -89.7% |
| Accrued charges and deferred income | 492/3 | €1,546 | €2,300 | +€754 | +48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,263 | €59,456 | +€32,194 | +118% |
| Other operating charges | 640/8 | €8,383 | €6,679 | -€1,704 | -20.3% |
| Gross operating margin | 9900 | €59,493 | €82,260 | +€22,768 | +38.3% |
| Operating profit (loss) | 9901 | €23,847 | €16,125 | -€7,722 | -32.4% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €5,690 | €10,083 | +€4,393 | +77.2% |
| Recurring financial charges | 65 | €5,690 | €10,083 | +€4,393 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | €18,161 | €6,042 | -€12,118 | -66.7% |
| Income taxes | 67/77 | €306 | €55 | -€252 | -82.2% |
| Profit (loss) for the period | 9904 | €17,854 | €5,988 | -€11,867 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,854 | €5,988 | -€11,867 | -66.5% |
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 13 October 2026 via checked.be.