BADOT 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.
BADOT AGRO
Largest movements
- Cash +€432,482
up €432,482 (+132%), from €327,858 to €760,340
mainly Net result for the year (+€445,759) and Other debts (+€276,388)
- Receivables within one year -€89,085
down €89,085 (-10.4%), from €858,184 to €769,099
of which Trade receivables: -€125,065
- Tangible fixed assets -€33,253
down €33,253 (-5.5%), from €602,786 to €569,533
of which Furniture and vehicles: -€21,467
- Other debts +€276,388
up €276,388 (+776%), from €35,612 to €312,000
- Tax, wage and social debts +€147,568
up €147,568 (+363%), from €40,688 to €188,256
of which Taxes: +€108,103
- Debts after one year -€91,200
down €91,200 (-8.5%), from €1.1m to €980,467
- Reserves +€85,308
up €85,308 (+43.0%), from €198,358 to €283,666
of which Distributable reserves: +€96,830
- Trade debts -€51,423
down €51,423 (-41.2%), from €124,841 to €73,418
- Gross operating margin +€228,427
up €228,427 (+23.0%), from €994,278 to €1.2m
- Taxes +€70,578
up €70,578 (+97.8%), from €72,156 to €142,734
- Depreciation +€53,310
up €53,310 (+48.1%), from €110,881 to €164,191
- Financial charges +€22,541
up €22,541 (+195%), from €11,530 to €34,071
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 | €1,809,899 | €2,120,844 | +€310,945 | +17.2% |
| Fixed assets | 21/28 | €603,149 | €569,896 | -€33,253 | -5.5% |
| Tangible fixed assets | 22/27 | €602,786 | €569,533 | -€33,253 | -5.5% |
| Plant, machinery and equipment | 23 | €3,746 | €2,679 | -€1,066 | -28.5% |
| Furniture and vehicles | 24 | €588,320 | €566,854 | -€21,467 | -3.6% |
| Leasing and similar rights | 25 | €10,720 | - | -€10,720 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €1,206,750 | €1,550,948 | +€344,198 | +28.5% |
| Amounts receivable within one year | 40/41 | €858,184 | €769,099 | -€89,085 | -10.4% |
| Trade receivables | 40 | €812,906 | €687,841 | -€125,065 | -15.4% |
| Other amounts receivable | 41 | €45,279 | €81,258 | +€35,979 | +79.5% |
| Cash at bank and in hand | 54/58 | €327,858 | €760,340 | +€432,482 | +132% |
| Deferred charges and accrued income | 490/1 | €20,707 | €21,508 | +€801 | +3.9% |
| Total equity and liabilities | 10/49 | €1,809,899 | €2,120,844 | +€310,945 | +17.2% |
| Equity | 10/15 | €461,377 | €550,371 | +€88,994 | +19.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €198,358 | €283,666 | +€85,308 | +43.0% |
| Tax-exempt reserves | 132 | €198,358 | €186,836 | -€11,523 | -5.8% |
| Distributable reserves | 133 | - | €96,830 | +€96,830 | |
| Profit (loss) carried forward | 14 | €242,559 | €246,246 | +€3,686 | +1.5% |
| Provisions and deferred taxes | 16 | €9,750 | €7,313 | -€2,438 | -25.0% |
| Deferred taxes | 168 | €9,750 | €7,313 | -€2,438 | -25.0% |
| Amounts payable | 17/49 | €1,338,771 | €1,563,160 | +€224,389 | +16.8% |
| Amounts payable after more than one year | 17 | €1,071,667 | €980,467 | -€91,200 | -8.5% |
| Other amounts payable | 178/9 | €1,071,667 | €980,467 | -€91,200 | -8.5% |
| Amounts payable within one year | 42/48 | €232,104 | €582,693 | +€350,589 | +151% |
| Current portion of amounts payable after more than one year | 42 | €30,964 | €9,019 | -€21,944 | -70.9% |
| Trade debts | 44 | €124,841 | €73,418 | -€51,423 | -41.2% |
| Suppliers | 440/4 | €124,841 | €73,418 | -€51,423 | -41.2% |
| Taxes, remuneration and social security | 45 | €40,688 | €188,256 | +€147,568 | +363% |
| Taxes | 450/3 | €40,688 | €148,791 | +€108,103 | +266% |
| Remuneration and social security | 454/9 | - | €39,465 | +€39,465 | |
| Other amounts payable | 47/48 | €35,612 | €312,000 | +€276,388 | +776% |
| Accrued charges and deferred income | 492/3 | €35,000 | - | -€35,000 | |
| Remuneration, social security and pensions | 62 | €392,739 | €386,177 | -€6,562 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,881 | €164,191 | +€53,310 | +48.1% |
| Other operating charges | 640/8 | €52,819 | €52,476 | -€343 | -0.6% |
| Gross operating margin | 9900 | €994,278 | €1,222,705 | +€228,427 | +23.0% |
| Operating profit (loss) | 9901 | €437,839 | €619,861 | +€182,022 | +41.6% |
| Financial income | 75/76B | €113 | €266 | +€153 | +135% |
| Recurring financial income | 75 | €113 | €266 | +€153 | +135% |
| Financial charges | 65/66B | €11,530 | €34,071 | +€22,541 | +195% |
| Recurring financial charges | 65 | €11,530 | €34,071 | +€22,541 | +195% |
| Profit (loss) for the period before taxes | 9903 | €426,422 | €586,055 | +€159,633 | +37.4% |
| Transfer from deferred taxes | 780 | - | €2,438 | +€2,438 | |
| Income taxes | 67/77 | €72,156 | €142,734 | +€70,578 | +97.8% |
| Profit (loss) for the period | 9904 | €354,266 | €445,759 | +€91,493 | +25.8% |
| Transfer from tax-exempt reserves | 789 | €9,750 | €104,143 | +€94,393 | +968% |
| Transfer to tax-exempt reserves | 689 | €90,850 | €92,620 | +€1,770 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €273,166 | €457,281 | +€184,115 | +67.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.