AVS 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.
AVS AGRI
Largest movements
- Receivables within one year -€75,923
down €75,923 (-33.6%), from €226,259 to €150,336
of which Trade receivables: -€109,177
- Stocks and contracts +€60,992
up €60,992 (+25.3%), from €240,668 to €301,660
- Cash -€30,273
down €30,273 (-15.8%), from €191,643 to €161,370
mainly Contributions, distributions and other (-€99,953) and Stocks and contracts (-€60,992)
- Tangible fixed assets -€19,922
down €19,922 (-13.1%), from €152,425 to €132,503
of which Furniture and vehicles: -€19,571
- Reserves -€61,839
down €61,839 (-9.7%), from €636,167 to €574,328
- Current portion of long-term debt -€8,975
no longer reported in 2025 (was €8,975)
- Gross operating margin -€90,664
down €90,664 (-35.7%), from €253,736 to €163,072
- Taxes -€24,915
down €24,915 (-64.2%), from €38,820 to €13,904
- Staff costs -€9,736
down €9,736 (-13.3%), from €73,359 to €63,623
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 | €814,691 | €749,017 | -€65,674 | -8.1% |
| Fixed assets | 21/28 | €155,574 | €135,652 | -€19,922 | -12.8% |
| Tangible fixed assets | 22/27 | €152,425 | €132,503 | -€19,922 | -13.1% |
| Land and buildings | 22 | €73,322 | €63,116 | -€10,206 | -13.9% |
| Plant, machinery and equipment | 23 | €24,224 | €34,078 | +€9,854 | +40.7% |
| Furniture and vehicles | 24 | €54,879 | €35,308 | -€19,571 | -35.7% |
| Financial fixed assets | 28 | €3,149 | €3,149 | = | 0.0% |
| Current assets | 29/58 | €659,117 | €613,366 | -€45,751 | -6.9% |
| Stocks and contracts in progress | 3 | €240,668 | €301,660 | +€60,992 | +25.3% |
| Stocks | 30/36 | €240,668 | €301,660 | +€60,992 | +25.3% |
| Amounts receivable within one year | 40/41 | €226,259 | €150,336 | -€75,923 | -33.6% |
| Trade receivables | 40 | €211,734 | €102,558 | -€109,177 | -51.6% |
| Other amounts receivable | 41 | €14,525 | €47,778 | +€33,253 | +229% |
| Cash at bank and in hand | 54/58 | €191,643 | €161,370 | -€30,273 | -15.8% |
| Deferred charges and accrued income | 490/1 | €546 | - | -€546 | |
| Total equity and liabilities | 10/49 | €814,691 | €749,017 | -€65,674 | -8.1% |
| Equity | 10/15 | €654,767 | €592,928 | -€61,839 | -9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €636,167 | €574,328 | -€61,839 | -9.7% |
| Distributable reserves | 133 | €636,167 | €574,328 | -€61,839 | -9.7% |
| Amounts payable | 17/49 | €159,924 | €156,089 | -€3,835 | -2.4% |
| Amounts payable within one year | 42/48 | €159,924 | €156,089 | -€3,835 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €8,975 | - | -€8,975 | |
| Trade debts | 44 | €47,067 | €50,464 | +€3,398 | +7.2% |
| Suppliers | 440/4 | €47,067 | €50,464 | +€3,398 | +7.2% |
| Taxes, remuneration and social security | 45 | €4,268 | €4,216 | -€52 | -1.2% |
| Taxes | 450/3 | €2,571 | €2,704 | +€134 | +5.2% |
| Remuneration and social security | 454/9 | €1,697 | €1,512 | -€186 | -10.9% |
| Other amounts payable | 47/48 | €99,615 | €101,409 | +€1,794 | +1.8% |
| Remuneration, social security and pensions | 62 | €73,359 | €63,623 | -€9,736 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,171 | €37,439 | +€268 | +0.7% |
| Other operating charges | 640/8 | €6,879 | €5,519 | -€1,360 | -19.8% |
| Gross operating margin | 9900 | €253,736 | €163,072 | -€90,664 | -35.7% |
| Operating profit (loss) | 9901 | €136,327 | €56,491 | -€79,836 | -58.6% |
| Financial income | 75/76B | €3,182 | €3,843 | +€662 | +20.8% |
| Recurring financial income | 75 | €3,182 | €3,843 | +€662 | +20.8% |
| Financial charges | 65/66B | €6,572 | €8,316 | +€1,744 | +26.5% |
| Recurring financial charges | 65 | €6,572 | €8,316 | +€1,744 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €132,937 | €52,018 | -€80,918 | -60.9% |
| Income taxes | 67/77 | €38,820 | €13,904 | -€24,915 | -64.2% |
| Profit (loss) for the period | 9904 | €94,117 | €38,114 | -€56,003 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €94,117 | €38,114 | -€56,003 | -59.5% |
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 26 October 2026 via checked.be.