AGRUCO: 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.
AGRUCO
Largest movements
- Current investments -€300,000
down €300,000 (-100.0%), from €300,000 to €0
- Cash -€86,672
down €86,672 (-98.9%), from €87,658 to €986
mainly Contributions, distributions and other (-€421,500) and Other debts (-€385,000)
- Tangible fixed assets +€11,199
up €11,199 (+525.3%), from €2,132 to €13,330
of which Furniture and vehicles: +€11,974
- Receivables within one year +€5,007
up €5,007 (+5.8%), from €86,339 to €91,346
of which Trade receivables: +€3,381
- Other debts -€385,000
down €385,000 (-100.0%), from €385,000 to €0
- Profit (loss) carried forward +€26,736
up €26,736 (+93.9%), from €28,481 to €55,217
- Tax, wage and social debts -€16,294
down €16,294 (-38.0%), from €42,894 to €26,600
- Gross operating margin +€48,322
up €48,322 (+8.9%), from €545,893 to €594,215
- Taxes +€10,685
up €10,685 (+8.0%), from €132,752 to €143,437
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 | €479,691 | €107,476 | -€372,215 | -77.6% |
| Fixed assets | 21/28 | €2,132 | €13,330 | +€11,199 | +525.3% |
| Tangible fixed assets | 22/27 | €2,132 | €13,330 | +€11,199 | +525.3% |
| Plant, machinery and equipment | 23 | €1,697 | €922 | -€775 | -45.7% |
| Furniture and vehicles | 24 | €435 | €12,409 | +€11,974 | +2755.2% |
| Current assets | 29/58 | €477,559 | €94,146 | -€383,413 | -80.3% |
| Amounts receivable within one year | 40/41 | €86,339 | €91,346 | +€5,007 | +5.8% |
| Trade receivables | 40 | €84,903 | €88,284 | +€3,381 | +4.0% |
| Other amounts receivable | 41 | €1,436 | €3,062 | +€1,626 | +113.3% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €87,658 | €986 | -€86,672 | -98.9% |
| Deferred charges and accrued income | 490/1 | €3,562 | €1,814 | -€1,749 | -49.1% |
| Total equity and liabilities | 10/49 | €479,691 | €107,476 | -€372,215 | -77.6% |
| Equity | 10/15 | €48,941 | €75,677 | +€26,736 | +54.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,481 | €55,217 | +€26,736 | +93.9% |
| Amounts payable | 17/49 | €430,750 | €31,799 | -€398,951 | -92.6% |
| Amounts payable within one year | 42/48 | €430,750 | €30,134 | -€400,616 | -93.0% |
| Trade debts | 44 | €2,855 | €3,534 | +€678 | +23.8% |
| Suppliers | 440/4 | €2,855 | €3,534 | +€678 | +23.8% |
| Taxes, remuneration and social security | 45 | €42,894 | €26,600 | -€16,294 | -38.0% |
| Taxes | 450/3 | €42,894 | €26,600 | -€16,294 | -38.0% |
| Other amounts payable | 47/48 | €385,000 | €0 | -€385,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €1,665 | +€1,665 | |
| Non-recurring operating income | 76A | €106 | €0 | -€106 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,183 | €1,141 | -€41 | -3.5% |
| Other operating charges | 640/8 | €417 | €840 | +€423 | +101.5% |
| Gross operating margin | 9900 | €545,893 | €594,215 | +€48,322 | +8.9% |
| Operating profit (loss) | 9901 | €544,294 | €592,234 | +€47,940 | +8.8% |
| Financial income | 75/76B | €3,659 | €1,583 | -€2,077 | -56.7% |
| Recurring financial income | 75 | €3,659 | €1,583 | -€2,077 | -56.7% |
| Financial charges | 65/66B | €1,984 | €2,143 | +€159 | +8.0% |
| Recurring financial charges | 65 | €1,984 | €2,143 | +€159 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €545,969 | €591,674 | +€45,705 | +8.4% |
| Income taxes | 67/77 | €132,752 | €143,437 | +€10,685 | +8.0% |
| Profit (loss) for the period | 9904 | €413,217 | €448,236 | +€35,019 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €413,217 | €448,236 | +€35,019 | +8.5% |
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 7 October 2026 via checked.be.