B.C. 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.
B.C. AGRI
Largest movements
- Tangible fixed assets -€26,028
down €26,028 (-27.4%), from €95,136 to €69,107
of which Furniture and vehicles: -€22,750
- Receivables within one year -€23,632
down €23,632 (-61.4%), from €38,458 to €14,826
of which Trade receivables: -€35,980
- Cash -€10,758
down €10,758 (-68.0%), from €15,823 to €5,065
mainly Trade debts (-€48,849) and Debts after one year (-€10,269)
- Trade debts -€48,849
down €48,849 (-91.4%), from €53,429 to €4,580
- Debts after one year -€10,269
down €10,269 (-39.9%), from €25,718 to €15,450
- Other debts +€4,946
up €4,946 (+20.8%), from €23,774 to €28,720
- Reserves -€4,248
down €4,248 (-17.5%), from €24,289 to €20,041
- Tax, wage and social debts -€2,436
down €2,436 (-100%), from €2,436 to €0
- Gross operating margin +€4,175
up €4,175 (+16.8%), from €24,849 to €29,024
- Depreciation +€441
up €441 (+1.5%), from €29,851 to €30,292
- Financial charges -€300
down €300 (-13.7%), from €2,183 to €1,883
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 | €149,417 | €89,059 | -€60,358 | -40.4% |
| Fixed assets | 21/28 | €95,136 | €69,107 | -€26,028 | -27.4% |
| Tangible fixed assets | 22/27 | €95,136 | €69,107 | -€26,028 | -27.4% |
| Land and buildings | 22 | €7,816 | €6,772 | -€1,043 | -13.4% |
| Plant, machinery and equipment | 23 | €35,893 | €33,658 | -€2,235 | -6.2% |
| Furniture and vehicles | 24 | €51,427 | €28,677 | -€22,750 | -44.2% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €54,281 | €19,952 | -€34,330 | -63.2% |
| Amounts receivable within one year | 40/41 | €38,458 | €14,826 | -€23,632 | -61.4% |
| Trade receivables | 40 | €38,458 | €2,478 | -€35,980 | -93.6% |
| Other amounts receivable | 41 | €0 | €12,348 | +€12,348 | |
| Cash at bank and in hand | 54/58 | €15,823 | €5,065 | -€10,758 | -68.0% |
| Deferred charges and accrued income | 490/1 | - | €61 | +€61 | |
| Total equity and liabilities | 10/49 | €149,417 | €89,059 | -€60,358 | -40.4% |
| Equity | 10/15 | €34,289 | €30,041 | -€4,248 | -12.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €24,289 | €20,041 | -€4,248 | -17.5% |
| Distributable reserves | 133 | €24,289 | €20,041 | -€4,248 | -17.5% |
| Amounts payable | 17/49 | €115,128 | €59,018 | -€56,110 | -48.7% |
| Amounts payable after more than one year | 17 | €25,718 | €15,450 | -€10,269 | -39.9% |
| Financial debts | 170/4 | €25,718 | €15,450 | -€10,269 | -39.9% |
| Amounts payable within one year | 42/48 | €89,410 | €43,569 | -€45,841 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €9,771 | €10,269 | +€498 | +5.1% |
| Trade debts | 44 | €53,429 | €4,580 | -€48,849 | -91.4% |
| Suppliers | 440/4 | €53,429 | €4,580 | -€48,849 | -91.4% |
| Taxes, remuneration and social security | 45 | €2,436 | €0 | -€2,436 | -100% |
| Taxes | 450/3 | €2,436 | €0 | -€2,436 | -100% |
| Other amounts payable | 47/48 | €23,774 | €28,720 | +€4,946 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,851 | €30,292 | +€441 | +1.5% |
| Other operating charges | 640/8 | €986 | €1,097 | +€112 | +11.4% |
| Gross operating margin | 9900 | €24,849 | €29,024 | +€4,175 | +16.8% |
| Operating profit (loss) | 9901 | -€5,987 | -€2,365 | +€3,622 | +60.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €2,183 | €1,883 | -€300 | -13.7% |
| Recurring financial charges | 65 | €2,183 | €1,883 | -€300 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,170 | -€4,248 | +€3,922 | +48.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,170 | -€4,248 | +€3,922 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,170 | -€4,248 | +€3,922 | +48.0% |
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 19 October 2026 via checked.be.