B&S 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&S AGRI
Largest movements
- Tangible fixed assets -€32,307
down €32,307 (-5.0%), from €646,987 to €614,680
of which Land and buildings: -€20,917
- Debts after one year -€33,770
down €33,770 (-6.9%), from €488,649 to €454,879
- Trade debts -€19,196
down €19,196 (-74.1%), from €25,923 to €6,727
- Reserves +€14,459
new in 2025: €14,459
- Gross operating margin +€15,840
up €15,840 (+37.2%), from €42,596 to €58,436
- Financial charges +€1,107
up €1,107 (+13.8%), from €8,045 to €9,152
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €674,805 | €641,312 | -€33,493 | -5.0% |
| Formation expenses | 20 | €21,337 | €19,942 | -€1,395 | -6.5% |
| Fixed assets | 21/28 | €646,987 | €614,680 | -€32,307 | -5.0% |
| Tangible fixed assets | 22/27 | €646,987 | €614,680 | -€32,307 | -5.0% |
| Land and buildings | 22 | €591,432 | €570,515 | -€20,917 | -3.5% |
| Plant, machinery and equipment | 23 | €32,638 | €31,700 | -€939 | -2.9% |
| Furniture and vehicles | 24 | €22,917 | €12,466 | -€10,451 | -45.6% |
| Current assets | 29/58 | €6,480 | €6,689 | +€209 | +3.2% |
| Amounts receivable within one year | 40/41 | €5,486 | €6,091 | +€605 | +11.0% |
| Trade receivables | 40 | €5,486 | €6,091 | +€605 | +11.0% |
| Deferred charges and accrued income | 490/1 | €994 | €598 | -€396 | -39.9% |
| Total equity and liabilities | 10/49 | €674,805 | €641,312 | -€33,493 | -5.0% |
| Equity | 10/15 | €4,322 | €19,459 | +€15,137 | +350.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €14,459 | +€14,459 | |
| Distributable reserves | 133 | - | €14,459 | +€14,459 | |
| Profit (loss) carried forward | 14 | -€678 | - | +€678 | |
| Amounts payable | 17/49 | €670,483 | €621,852 | -€48,630 | -7.3% |
| Amounts payable after more than one year | 17 | €488,649 | €454,879 | -€33,770 | -6.9% |
| Financial debts | 170/4 | €488,649 | €454,879 | -€33,770 | -6.9% |
| Amounts payable within one year | 42/48 | €179,685 | €166,346 | -€13,339 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €30,176 | €33,773 | +€3,597 | +11.9% |
| Trade debts | 44 | €25,923 | €6,727 | -€19,196 | -74.1% |
| Suppliers | 440/4 | €25,923 | €6,727 | -€19,196 | -74.1% |
| Taxes, remuneration and social security | 45 | €685 | €2,946 | +€2,261 | +330.0% |
| Taxes | 450/3 | €685 | €2,946 | +€2,261 | +330.0% |
| Other amounts payable | 47/48 | €122,900 | €122,900 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,149 | €627 | -€1,522 | -70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,801 | €33,654 | -€148 | -0.4% |
| Other operating charges | 640/8 | €491 | €494 | +€3 | +0.6% |
| Gross operating margin | 9900 | €42,596 | €58,436 | +€15,840 | +37.2% |
| Operating profit (loss) | 9901 | €8,304 | €24,289 | +€15,985 | +192.5% |
| Financial charges | 65/66B | €8,045 | €9,152 | +€1,107 | +13.8% |
| Recurring financial charges | 65 | €8,045 | €9,152 | +€1,107 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €259 | €15,137 | +€14,878 | +5741.7% |
| Profit (loss) for the period | 9904 | €259 | €15,137 | +€14,878 | +5741.7% |
| Profit (loss) for the period to be appropriated | 9905 | €259 | €15,137 | +€14,878 | +5741.7% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.