Agrum'ent: 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.
Agrum'ent
Largest movements
- Tangible fixed assets -€6,210
down €6,210 (-37.7%), from €16,485 to €10,275
of which Furniture and vehicles: -€4,670
- Cash +€4,523
up €4,523 (+40.4%), from €11,199 to €15,723
mainly Depreciation (+€6,210) and Receivables within one year (+€4,432)
- Receivables within one year -€4,432
down €4,432 (-20.4%), from €21,681 to €17,248
of which Other amounts receivable: -€5,597
- Tax, wage and social debts -€6,094
down €6,094 (-45.6%), from €13,350 to €7,256
of which Remuneration and social security: -€6,027
- Debts after one year -€4,193
down €4,193 (-48.5%), from €8,637 to €4,444
- Reserves +€2,500
up €2,500 (+83.3%), from €3,000 to €5,500
- Short-term financial debts +€1,589
up €1,589 (+161%), from €984 to €2,573
- Turnover -€108,237
no longer reported in 2025 (was €108,237)
- Purchases and services -€49,337
no longer reported in 2025 (was €49,337)
- Gross operating margin -€20,306
down €20,306 (-27.3%), from €74,447 to €54,141
- Staff costs -€18,657
down €18,657 (-31.0%), from €60,121 to €41,464
- Depreciation -€1,306
down €1,306 (-17.4%), from €7,516 to €6,210
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 | €49,365 | €43,246 | -€6,119 | -12.4% |
| Fixed assets | 21/28 | €16,485 | €10,275 | -€6,210 | -37.7% |
| Tangible fixed assets | 22/27 | €16,485 | €10,275 | -€6,210 | -37.7% |
| Plant, machinery and equipment | 23 | €2,795 | €1,255 | -€1,540 | -55.1% |
| Furniture and vehicles | 24 | €13,690 | €9,020 | -€4,670 | -34.1% |
| Current assets | 29/58 | €32,880 | €32,971 | +€91 | +0.3% |
| Amounts receivable within one year | 40/41 | €21,681 | €17,248 | -€4,432 | -20.4% |
| Trade receivables | 40 | €16,084 | €17,248 | +€1,164 | +7.2% |
| Other amounts receivable | 41 | €5,597 | - | -€5,597 | |
| Cash at bank and in hand | 54/58 | €11,199 | €15,723 | +€4,523 | +40.4% |
| Total equity and liabilities | 10/49 | €49,365 | €43,246 | -€6,119 | -12.4% |
| Equity | 10/15 | €21,126 | €23,698 | +€2,571 | +12.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €5,500 | +€2,500 | +83.3% |
| Distributable reserves | 133 | €3,000 | €5,500 | +€2,500 | +83.3% |
| Profit (loss) carried forward | 14 | €16,126 | €16,198 | +€71 | +0.4% |
| Amounts payable | 17/49 | €28,238 | €19,548 | -€8,690 | -30.8% |
| Amounts payable after more than one year | 17 | €8,637 | €4,444 | -€4,193 | -48.5% |
| Financial debts | 170/4 | €8,637 | €4,444 | -€4,193 | -48.5% |
| Amounts payable within one year | 42/48 | €19,601 | €15,104 | -€4,497 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €3,956 | €4,193 | +€237 | +6.0% |
| Financial debts | 43 | €984 | €2,573 | +€1,589 | +161% |
| Credit institutions | 430/8 | €984 | €2,573 | +€1,589 | +161% |
| Trade debts | 44 | €1,311 | €1,082 | -€229 | -17.5% |
| Suppliers | 440/4 | €1,311 | €1,082 | -€229 | -17.5% |
| Taxes, remuneration and social security | 45 | €13,350 | €7,256 | -€6,094 | -45.6% |
| Taxes | 450/3 | €7,323 | €7,256 | -€67 | -0.9% |
| Remuneration and social security | 454/9 | €6,027 | - | -€6,027 | |
| Turnover | 70 | €108,237 | - | -€108,237 | |
| Non-recurring operating income | 76A | €14,082 | €17,328 | +€3,245 | +23.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,337 | - | -€49,337 | |
| Remuneration, social security and pensions | 62 | €60,121 | €41,464 | -€18,657 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,516 | €6,210 | -€1,306 | -17.4% |
| Other operating charges | 640/8 | €1,329 | €1,431 | +€102 | +7.7% |
| Gross operating margin | 9900 | €74,447 | €54,141 | -€20,306 | -27.3% |
| Operating profit (loss) | 9901 | €5,481 | €5,036 | -€445 | -8.1% |
| Financial income | 75/76B | €329 | €0 | -€329 | -100.0% |
| Recurring financial income | 75 | €329 | €0 | -€329 | -100.0% |
| Financial charges | 65/66B | €959 | €1,116 | +€157 | +16.4% |
| Recurring financial charges | 65 | €959 | €1,116 | +€157 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €4,851 | €3,920 | -€932 | -19.2% |
| Income taxes | 67/77 | €1,707 | €1,348 | -€358 | -21.0% |
| Profit (loss) for the period | 9904 | €3,145 | €2,571 | -€573 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,145 | €2,571 | -€573 | -18.2% |
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 18 October 2026 via checked.be.