AGROWANI: 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.
AGROWANI
Largest movements
- Receivables within one year -€25,065
down €25,065 (-47.5%), from €52,787 to €27,722
of which Trade receivables: -€15,928
- Tangible fixed assets -€8,417
down €8,417 (-5.5%), from €153,827 to €145,410
of which Furniture and vehicles: -€9,333
- Cash +€2,330
up €2,330 (+41.7%), from €5,591 to €7,921
mainly Receivables within one year (+€25,065) and Depreciation (+€17,008)
- Other debts -€12,980
down €12,980 (-41.3%), from €31,401 to €18,421
- Debts after one year -€12,938
down €12,938 (-28.7%), from €45,136 to €32,198
- Tax, wage and social debts -€5,934
down €5,934 (-18.2%), from €32,608 to €26,674
- Gross operating margin -€41,374
down €41,374 (-63.1%), from €65,571 to €24,197
- Taxes -€11,499
down €11,499 (-92.0%), from €12,495 to €996
- Financial charges +€1,791
up €1,791 (+75.0%), from €2,389 to €4,180
- Depreciation +€972
up €972 (+6.1%), from €16,036 to €17,008
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 | €214,360 | €184,681 | -€29,680 | -13.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €154,827 | €146,410 | -€8,417 | -5.4% |
| Tangible fixed assets | 22/27 | €153,827 | €145,410 | -€8,417 | -5.5% |
| Land and buildings | 22 | €139,248 | €140,322 | +€1,074 | +0.8% |
| Plant, machinery and equipment | 23 | €157 | €0 | -€157 | -100.0% |
| Furniture and vehicles | 24 | €14,422 | €5,089 | -€9,333 | -64.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €59,534 | €38,271 | -€21,263 | -35.7% |
| Amounts receivable within one year | 40/41 | €52,787 | €27,722 | -€25,065 | -47.5% |
| Trade receivables | 40 | €43,650 | €27,722 | -€15,928 | -36.5% |
| Other amounts receivable | 41 | €9,137 | €0 | -€9,137 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,591 | €7,921 | +€2,330 | +41.7% |
| Deferred charges and accrued income | 490/1 | €1,156 | €2,627 | +€1,472 | +127.3% |
| Total equity and liabilities | 10/49 | €214,360 | €184,681 | -€29,680 | -13.8% |
| Equity | 10/15 | €82,641 | €82,693 | +€52 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,000 | €23,000 | = | 0.0% |
| Distributable reserves | 133 | €23,000 | €23,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,041 | €41,093 | +€52 | +0.1% |
| Amounts payable | 17/49 | €131,719 | €101,987 | -€29,732 | -22.6% |
| Amounts payable after more than one year | 17 | €45,136 | €32,198 | -€12,938 | -28.7% |
| Financial debts | 170/4 | €45,136 | €32,198 | -€12,938 | -28.7% |
| Amounts payable within one year | 42/48 | €85,083 | €67,959 | -€17,124 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €12,719 | €14,006 | +€1,288 | +10.1% |
| Trade debts | 44 | €8,356 | €8,857 | +€502 | +6.0% |
| Suppliers | 440/4 | €8,356 | €8,857 | +€502 | +6.0% |
| Taxes, remuneration and social security | 45 | €32,608 | €26,674 | -€5,934 | -18.2% |
| Taxes | 450/3 | €32,608 | €26,674 | -€5,934 | -18.2% |
| Other amounts payable | 47/48 | €31,401 | €18,421 | -€12,980 | -41.3% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,830 | +€330 | +22.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,036 | €17,008 | +€972 | +6.1% |
| Other operating charges | 640/8 | €1,947 | €1,960 | +€13 | +0.7% |
| Gross operating margin | 9900 | €65,571 | €24,197 | -€41,374 | -63.1% |
| Operating profit (loss) | 9901 | €47,588 | €5,229 | -€42,360 | -89.0% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €2,389 | €4,180 | +€1,791 | +75.0% |
| Recurring financial charges | 65 | €2,389 | €4,180 | +€1,791 | +75.0% |
| Profit (loss) for the period before taxes | 9903 | €45,199 | €1,048 | -€44,151 | -97.7% |
| Income taxes | 67/77 | €12,495 | €996 | -€11,499 | -92.0% |
| Profit (loss) for the period | 9904 | €32,704 | €52 | -€32,652 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,704 | €52 | -€32,652 | -99.8% |
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 10 October 2026 via checked.be.