BAERT AGROPORC: 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.
BAERT AGROPORC
Largest movements
- Stocks and contracts +€183,259
up €183,259 (+162%), from €113,401 to €296,660
- Receivables within one year -€110,251
down €110,251 (-66.9%), from €164,733 to €54,482
of which Trade receivables: -€110,283
- Cash +€8,052
up €8,052 (+115%), from €7,028 to €15,081
mainly Receivables within one year (+€110,251) and Trade debts (+€42,643)
- Trade debts +€42,643
up €42,643 (+33.8%), from €126,156 to €168,798
- Profit (loss) carried forward +€28,260
up €28,260 (+56.5%), from -€49,991 to -€21,731
- Other debts +€8,239
up €8,239 (+5.3%), from €154,151 to €162,390
- Gross operating margin +€68,178
up €68,178, from -€32,976 to €35,202
- Other operating charges -€4,406
down €4,406 (-57.4%), from €7,682 to €3,275
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 | €285,869 | €367,760 | +€81,891 | +28.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €285,869 | €367,760 | +€81,891 | +28.6% |
| Stocks and contracts in progress | 3 | €113,401 | €296,660 | +€183,259 | +162% |
| Stocks | 30/36 | €113,401 | €296,660 | +€183,259 | +162% |
| Amounts receivable within one year | 40/41 | €164,733 | €54,482 | -€110,251 | -66.9% |
| Trade receivables | 40 | €163,653 | €53,371 | -€110,283 | -67.4% |
| Other amounts receivable | 41 | €1,079 | €1,112 | +€32 | +3.0% |
| Cash at bank and in hand | 54/58 | €7,028 | €15,081 | +€8,052 | +115% |
| Deferred charges and accrued income | 490/1 | €707 | €1,538 | +€831 | +118% |
| Total equity and liabilities | 10/49 | €285,869 | €367,760 | +€81,891 | +28.6% |
| Equity | 10/15 | €1,824 | €30,084 | +€28,260 | +1,549% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €31,983 | €31,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,991 | -€21,731 | +€28,260 | +56.5% |
| Amounts payable | 17/49 | €284,045 | €337,676 | +€53,631 | +18.9% |
| Amounts payable within one year | 42/48 | €283,755 | €337,156 | +€53,401 | +18.8% |
| Trade debts | 44 | €126,156 | €168,798 | +€42,643 | +33.8% |
| Suppliers | 440/4 | €126,156 | €168,798 | +€42,643 | +33.8% |
| Advances received on contracts in progress | 46 | €624 | €0 | -€624 | -100% |
| Taxes, remuneration and social security | 45 | €2,825 | €5,968 | +€3,143 | +111% |
| Taxes | 450/3 | €523 | €3,786 | +€3,263 | +624% |
| Remuneration and social security | 454/9 | €2,302 | €2,182 | -€121 | -5.2% |
| Other amounts payable | 47/48 | €154,151 | €162,390 | +€8,239 | +5.3% |
| Accrued charges and deferred income | 492/3 | €290 | €520 | +€230 | +79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €0 | -€305 | -100% |
| Other operating charges | 640/8 | €7,682 | €3,275 | -€4,406 | -57.4% |
| Gross operating margin | 9900 | -€32,976 | €35,202 | +€68,178 | |
| Operating profit (loss) | 9901 | -€40,963 | €31,926 | +€72,889 | |
| Financial income | 75/76B | €47 | €32 | -€15 | -31.0% |
| Recurring financial income | 75 | €47 | €32 | -€15 | -31.0% |
| Financial charges | 65/66B | €3,412 | €3,699 | +€287 | +8.4% |
| Recurring financial charges | 65 | €3,412 | €3,699 | +€287 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€44,328 | €28,260 | +€72,588 | |
| Profit (loss) for the period | 9904 | -€44,328 | €28,260 | +€72,588 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,328 | €28,260 | +€72,588 |
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 31 October 2026 via checked.be.