B & G AGRO: 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 & G AGRO
Largest movements
- Tangible fixed assets -€55,000
down €55,000 (-17.3%), from €318,128 to €263,128
- Receivables within one year +€13,611
up €13,611 (+39.5%), from €34,454 to €48,065
- Debts after one year -€55,000
down €55,000 (-20.0%), from €275,000 to €220,000
- Profit (loss) carried forward +€7,889
up €7,889 (+225%), from €3,499 to €11,388
- Gross operating margin -€19,903
down €19,903 (-20.4%), from €97,432 to €77,529
- Depreciation -€11,872
down €11,872 (-17.8%), from €66,872 to €55,000
- Financial charges -€2,432
down €2,432 (-14.6%), from €16,684 to €14,252
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 | €367,767 | €325,282 | -€42,485 | -11.6% |
| Fixed assets | 21/28 | €318,128 | €263,128 | -€55,000 | -17.3% |
| Tangible fixed assets | 22/27 | €318,128 | €263,128 | -€55,000 | -17.3% |
| Furniture and vehicles | 24 | €318,128 | €263,128 | -€55,000 | -17.3% |
| Current assets | 29/58 | €49,639 | €62,154 | +€12,515 | +25.2% |
| Amounts receivable within one year | 40/41 | €34,454 | €48,065 | +€13,611 | +39.5% |
| Trade receivables | 40 | €34,454 | €48,065 | +€13,611 | +39.5% |
| Cash at bank and in hand | 54/58 | €12,787 | €10,248 | -€2,538 | -19.9% |
| Deferred charges and accrued income | 490/1 | €2,398 | €3,841 | +€1,443 | +60.2% |
| Total equity and liabilities | 10/49 | €367,767 | €325,282 | -€42,485 | -11.6% |
| Equity | 10/15 | €31,049 | €38,938 | +€7,889 | +25.4% |
| Contributions | 10/11 | €17,550 | €17,550 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,499 | €11,388 | +€7,889 | +225% |
| Amounts payable | 17/49 | €336,718 | €286,344 | -€50,374 | -15.0% |
| Amounts payable after more than one year | 17 | €275,000 | €220,000 | -€55,000 | -20.0% |
| Financial debts | 170/4 | €275,000 | €220,000 | -€55,000 | -20.0% |
| Amounts payable within one year | 42/48 | €61,718 | €66,344 | +€4,626 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €55,000 | €55,000 | = | 0.0% |
| Trade debts | 44 | €1,963 | €4,484 | +€2,521 | +128% |
| Suppliers | 440/4 | €1,963 | €4,484 | +€2,521 | +128% |
| Taxes, remuneration and social security | 45 | €4,740 | €5,980 | +€1,240 | +26.2% |
| Taxes | 450/3 | €3,121 | €2,980 | -€141 | -4.5% |
| Remuneration and social security | 454/9 | €1,620 | €3,000 | +€1,380 | +85.2% |
| Other amounts payable | 47/48 | €15 | €880 | +€865 | +5,769% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,872 | €55,000 | -€11,872 | -17.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €97,432 | €77,529 | -€19,903 | -20.4% |
| Operating profit (loss) | 9901 | €30,176 | €22,142 | -€8,034 | -26.6% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €16,684 | €14,252 | -€2,432 | -14.6% |
| Recurring financial charges | 65 | €16,684 | €14,252 | -€2,432 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €13,499 | €7,889 | -€5,609 | -41.6% |
| Profit (loss) for the period | 9904 | €13,499 | €7,889 | -€5,609 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,499 | €7,889 | -€5,609 | -41.6% |
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 24 October 2026 via checked.be.