AVI-AGRI: 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.
AVI-AGRI
Largest movements
- Cash +€1.0m
up €1.0m (+3401.7%), from €30,475 to €1.1m
mainly Debts after one year (+€1.1m) and Receivables within one year (+€98,772)
- Financial fixed assets +€125,935
up €125,935 (+34.2%), from €368,555 to €494,490
- Receivables within one year -€98,772
down €98,772 (-13.1%), from €754,192 to €655,421
of which Trade receivables: -€99,360
- Debts after one year +€1.1m
up €1.1m (+223.4%), from €470,000 to €1.5m
of which Financial debts: +€1.5m
- Accrued charges and deferred income +€24,900
up €24,900 (+554.4%), from €4,491 to €29,391
- Reserves -€23,669
down €23,669 (-52.7%), from €44,921 to €21,252
- Financial charges +€12,094
up €12,094 (+69.9%), from €17,296 to €29,391
- Financial income -€4,561
down €4,561 (-33.1%), from €13,792 to €9,232
- Gross operating margin -€908
down €908 (-68.3%), from -€1,329 to -€2,236
- Other operating charges +€582
up €582 (+84.2%), from €692 to €1,274
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 | €1,167,014 | €2,226,284 | +€1.1m | +90.8% |
| Fixed assets | 21/28 | €368,555 | €494,490 | +€125,935 | +34.2% |
| Financial fixed assets | 28 | €368,555 | €494,490 | +€125,935 | +34.2% |
| Current assets | 29/58 | €798,460 | €1,731,794 | +€933,335 | +116.9% |
| Amounts receivable within one year | 40/41 | €754,192 | €655,421 | -€98,772 | -13.1% |
| Trade receivables | 40 | €749,360 | €650,000 | -€99,360 | -13.3% |
| Other amounts receivable | 41 | €4,832 | €5,421 | +€588 | +12.2% |
| Cash at bank and in hand | 54/58 | €30,475 | €1,067,142 | +€1.0m | +3401.7% |
| Deferred charges and accrued income | 490/1 | €13,792 | €9,232 | -€4,561 | -33.1% |
| Total equity and liabilities | 10/49 | €1,167,014 | €2,226,284 | +€1.1m | +90.8% |
| Equity | 10/15 | €68,921 | €45,252 | -€23,669 | -34.3% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €44,921 | €21,252 | -€23,669 | -52.7% |
| Distributable reserves | 133 | €44,921 | €21,252 | -€23,669 | -52.7% |
| Amounts payable | 17/49 | €1,098,094 | €2,181,032 | +€1.1m | +98.6% |
| Amounts payable after more than one year | 17 | €470,000 | €1,520,000 | +€1.1m | +223.4% |
| Financial debts | 170/4 | - | €1,520,000 | +€1.5m | |
| Other amounts payable | 178/9 | €470,000 | - | -€470,000 | |
| Amounts payable within one year | 42/48 | €623,603 | €631,642 | +€8,039 | +1.3% |
| Trade debts | 44 | €605,000 | €608,578 | +€3,578 | +0.6% |
| Suppliers | 440/4 | €605,000 | €608,578 | +€3,578 | +0.6% |
| Other amounts payable | 47/48 | €18,603 | €23,063 | +€4,461 | +24.0% |
| Accrued charges and deferred income | 492/3 | €4,491 | €29,391 | +€24,900 | +554.4% |
| Other operating charges | 640/8 | €692 | €1,274 | +€582 | +84.2% |
| Gross operating margin | 9900 | -€1,329 | -€2,236 | -€908 | -68.3% |
| Operating profit (loss) | 9901 | -€2,020 | -€3,510 | -€1,490 | -73.7% |
| Financial income | 75/76B | €13,792 | €9,232 | -€4,561 | -33.1% |
| Recurring financial income | 75 | €13,792 | €9,232 | -€4,561 | -33.1% |
| Financial charges | 65/66B | €17,296 | €29,391 | +€12,094 | +69.9% |
| Recurring financial charges | 65 | €17,296 | €29,391 | +€12,094 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,524 | -€23,669 | -€18,145 | -328.5% |
| Profit (loss) for the period | 9904 | -€5,524 | -€23,669 | -€18,145 | -328.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,524 | -€23,669 | -€18,145 | -328.5% |
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 3 October 2026 via checked.be.