AGROVERHELST: 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.
AGROVERHELST
Largest movements
- Receivables within one year -€258,563
down €258,563 (-78.8%), from €328,046 to €69,483
of which Trade receivables: -€258,573
- Tangible fixed assets +€79,938
up €79,938 (+108%), from €73,845 to €153,783
of which Plant, machinery and equipment: +€81,071
- Cash +€47,000
up €47,000 (+56,159%), from €84 to €47,084
mainly Receivables within one year (+€258,563) and Other debts (+€148,490)
- Profit (loss) carried forward -€184,493
new in 2025: -€184,493
- Other debts +€148,490
up €148,490 (+75.0%), from €197,916 to €346,406
- Trade debts -€105,911
down €105,911 (-69.4%), from €152,669 to €46,758
- Tax, wage and social debts +€12,561
up €12,561 (+67.4%), from €18,644 to €31,206
- Write-downs +€228,908
new in 2025: €228,908
- Depreciation +€10,978
up €10,978 (+179%), from €6,138 to €17,116
- Taxes -€4,148
down €4,148 (-99.7%), from €4,161 to €13
- Gross operating margin -€1,575
down €1,575 (-2.5%), from €63,891 to €62,316
- Staff costs -€731
down €731 (-99.9%), from €731 to €1
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 | €402,262 | €272,910 | -€129,353 | -32.2% |
| Fixed assets | 21/28 | €73,897 | €153,783 | +€79,885 | +108% |
| Intangible fixed assets | 21 | €53 | - | -€53 | |
| Tangible fixed assets | 22/27 | €73,845 | €153,783 | +€79,938 | +108% |
| Land and buildings | 22 | €66,966 | €65,853 | -€1,113 | -1.7% |
| Plant, machinery and equipment | 23 | €6,799 | €87,870 | +€81,071 | +1,192% |
| Furniture and vehicles | 24 | €80 | €60 | -€20 | -25.0% |
| Current assets | 29/58 | €328,365 | €119,127 | -€209,238 | -63.7% |
| Amounts receivable within one year | 40/41 | €328,046 | €69,483 | -€258,563 | -78.8% |
| Trade receivables | 40 | €327,673 | €69,100 | -€258,573 | -78.9% |
| Other amounts receivable | 41 | €374 | €383 | +€9 | +2.5% |
| Cash at bank and in hand | 54/58 | €84 | €47,084 | +€47,000 | +56,159% |
| Deferred charges and accrued income | 490/1 | €235 | €2,561 | +€2,326 | +990% |
| Total equity and liabilities | 10/49 | €402,262 | €272,910 | -€129,353 | -32.2% |
| Equity | 10/15 | €33,033 | -€151,460 | -€184,493 | |
| Contributions | 10/11 | €18,560 | €18,560 | = | 0.0% |
| Reserves | 13 | €14,473 | €14,473 | = | 0.0% |
| Distributable reserves | 133 | €14,473 | €14,473 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€184,493 | -€184,493 | |
| Amounts payable | 17/49 | €369,229 | €424,369 | +€55,140 | +14.9% |
| Amounts payable within one year | 42/48 | €369,229 | €424,369 | +€55,140 | +14.9% |
| Trade debts | 44 | €152,669 | €46,758 | -€105,911 | -69.4% |
| Suppliers | 440/4 | €152,669 | €46,758 | -€105,911 | -69.4% |
| Taxes, remuneration and social security | 45 | €18,644 | €31,206 | +€12,561 | +67.4% |
| Taxes | 450/3 | €18,644 | €31,206 | +€12,561 | +67.4% |
| Other amounts payable | 47/48 | €197,916 | €346,406 | +€148,490 | +75.0% |
| Remuneration, social security and pensions | 62 | €731 | €1 | -€731 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,138 | €17,116 | +€10,978 | +179% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €228,908 | +€228,908 | |
| Other operating charges | 640/8 | €810 | €792 | -€18 | -2.3% |
| Gross operating margin | 9900 | €63,891 | €62,316 | -€1,575 | -2.5% |
| Operating profit (loss) | 9901 | €56,212 | -€184,500 | -€240,712 | |
| Financial income | 75/76B | €306 | €55 | -€251 | -81.9% |
| Recurring financial income | 75 | €306 | €55 | -€251 | -81.9% |
| Financial charges | 65/66B | €28 | €36 | +€8 | +28.3% |
| Recurring financial charges | 65 | €28 | €36 | +€8 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €56,490 | -€184,481 | -€240,971 | |
| Income taxes | 67/77 | €4,161 | €13 | -€4,148 | -99.7% |
| Profit (loss) for the period | 9904 | €52,329 | -€184,493 | -€236,823 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,329 | -€184,493 | -€236,823 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.