ALL-Agri: 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.
ALL-Agri
Largest movements
- Tangible fixed assets -€21,993
down €21,993 (-21.9%), from €100,513 to €78,520
of which Plant, machinery and equipment: -€23,303
- Receivables within one year -€15,808
down €15,808 (-17.6%), from €89,990 to €74,182
of which Trade receivables: -€22,500
- Stocks and contracts +€6,643
up €6,643 (+13.2%), from €50,407 to €57,050
- Trade debts -€25,987
down €25,987 (-34.8%), from €74,596 to €48,609
- Debts after one year -€18,958
down €18,958 (-29.6%), from €63,958 to €45,000
- Profit (loss) carried forward +€16,621
up €16,621 (+18.7%), from €89,011 to €105,632
- Current portion of long-term debt -€8,542
down €8,542 (-31.1%), from €27,500 to €18,958
- Tax, wage and social debts +€3,996
up €3,996 (+28.6%), from €13,958 to €17,954
of which Remuneration and social security: +€4,921
- Gross operating margin -€7,169
down €7,169 (-13.1%), from €54,717 to €47,548
- Depreciation -€7,125
down €7,125 (-23.2%), from €30,677 to €23,552
- Financial income -€2,067
down €2,067 (-45.8%), from €4,507 to €2,441
- Taxes -€913
down €913 (-17.1%), from €5,329 to €4,416
- Financial charges +€823
up €823 (+18.0%), from €4,576 to €5,399
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €291,023 | €258,753 | -€32,270 | -11.1% |
| Fixed assets | 21/28 | €100,513 | €78,520 | -€21,993 | -21.9% |
| Tangible fixed assets | 22/27 | €100,513 | €78,520 | -€21,993 | -21.9% |
| Plant, machinery and equipment | 23 | €100,513 | €77,210 | -€23,303 | -23.2% |
| Furniture and vehicles | 24 | €0 | €1,310 | +€1,310 | |
| Current assets | 29/58 | €190,510 | €180,233 | -€10,277 | -5.4% |
| Stocks and contracts in progress | 3 | €50,407 | €57,050 | +€6,643 | +13.2% |
| Stocks | 30/36 | €50,407 | €57,050 | +€6,643 | +13.2% |
| Amounts receivable within one year | 40/41 | €89,990 | €74,182 | -€15,808 | -17.6% |
| Trade receivables | 40 | €88,589 | €66,090 | -€22,500 | -25.4% |
| Other amounts receivable | 41 | €1,401 | €8,093 | +€6,692 | +478% |
| Cash at bank and in hand | 54/58 | €48,225 | €47,047 | -€1,177 | -2.4% |
| Deferred charges and accrued income | 490/1 | €1,888 | €1,954 | +€65 | +3.5% |
| Total equity and liabilities | 10/49 | €291,023 | €258,753 | -€32,270 | -11.1% |
| Equity | 10/15 | €111,011 | €127,632 | +€16,621 | +15.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,011 | €105,632 | +€16,621 | +18.7% |
| Amounts payable | 17/49 | €180,012 | €131,121 | -€48,891 | -27.2% |
| Amounts payable after more than one year | 17 | €63,958 | €45,000 | -€18,958 | -29.6% |
| Financial debts | 170/4 | €63,958 | €45,000 | -€18,958 | -29.6% |
| Amounts payable within one year | 42/48 | €116,054 | €86,121 | -€29,933 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €27,500 | €18,958 | -€8,542 | -31.1% |
| Trade debts | 44 | €74,596 | €48,609 | -€25,987 | -34.8% |
| Suppliers | 440/4 | €74,596 | €48,609 | -€25,987 | -34.8% |
| Taxes, remuneration and social security | 45 | €13,958 | €17,954 | +€3,996 | +28.6% |
| Taxes | 450/3 | €5,757 | €4,832 | -€925 | -16.1% |
| Remuneration and social security | 454/9 | €8,202 | €13,122 | +€4,921 | +60.0% |
| Other amounts payable | 47/48 | €0 | €600 | +€600 | |
| Non-recurring operating income | 76A | €21,384 | €0 | -€21,384 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,677 | €23,552 | -€7,125 | -23.2% |
| Other operating charges | 640/8 | €116 | €0 | -€116 | -100% |
| Gross operating margin | 9900 | €54,717 | €47,548 | -€7,169 | -13.1% |
| Operating profit (loss) | 9901 | €23,924 | €23,996 | +€72 | +0.3% |
| Financial income | 75/76B | €4,507 | €2,441 | -€2,067 | -45.8% |
| Recurring financial income | 75 | €4,507 | €2,441 | -€2,067 | -45.8% |
| Financial charges | 65/66B | €4,576 | €5,399 | +€823 | +18.0% |
| Recurring financial charges | 65 | €4,576 | €5,399 | +€823 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €23,855 | €21,037 | -€2,818 | -11.8% |
| Income taxes | 67/77 | €5,329 | €4,416 | -€913 | -17.1% |
| Profit (loss) for the period | 9904 | €18,526 | €16,621 | -€1,904 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,526 | €16,621 | -€1,904 | -10.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.