Bas Agri Holding: 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.
Bas Agri Holding
Largest movements
- Receivables within one year -€78,615
down €78,615 (-99.0%), from €79,434 to €819
- Cash +€38,303
up €38,303 (+336%), from €11,398 to €49,701
mainly Other debts (+€209,361) and Receivables within one year (+€78,615)
- Current portion of long-term debt -€211,572
down €211,572 (-63.9%), from €331,096 to €119,523
- Other debts +€209,361
up €209,361 (+2,327%), from €8,996 to €218,357
- Debts after one year -€59,523
down €59,523 (-14.3%), from €415,598 to €356,075
- Reserves +€23,831
up €23,831 (+6.6%), from €360,518 to €384,349
- Gross operating margin -€15,773
down €15,773 (-20.9%), from €75,382 to €59,610
- Taxes -€3,727
down €3,727 (-32.7%), from €11,409 to €7,681
- Financial charges +€2,045
up €2,045 (+12.9%), from €15,813 to €17,858
- Other operating charges +€1,168
up €1,168 (+286%), from €408 to €1,576
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 | €1,187,383 | €1,138,379 | -€49,005 | -4.1% |
| Fixed assets | 21/28 | €1,094,439 | €1,085,776 | -€8,663 | -0.8% |
| Tangible fixed assets | 22/27 | €14,439 | €5,776 | -€8,663 | -60.0% |
| Furniture and vehicles | 24 | €14,439 | €5,776 | -€8,663 | -60.0% |
| Financial fixed assets | 28 | €1,080,000 | €1,080,000 | = | 0.0% |
| Current assets | 29/58 | €92,945 | €52,603 | -€40,342 | -43.4% |
| Amounts receivable within one year | 40/41 | €79,434 | €819 | -€78,615 | -99.0% |
| Other amounts receivable | 41 | €79,434 | €819 | -€78,615 | -99.0% |
| Cash at bank and in hand | 54/58 | €11,398 | €49,701 | +€38,303 | +336% |
| Deferred charges and accrued income | 490/1 | €2,113 | €2,083 | -€29 | -1.4% |
| Total equity and liabilities | 10/49 | €1,187,383 | €1,138,379 | -€49,005 | -4.1% |
| Equity | 10/15 | €390,518 | €414,349 | +€23,831 | +6.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €360,518 | €384,349 | +€23,831 | +6.6% |
| Distributable reserves | 133 | €360,518 | €384,349 | +€23,831 | +6.6% |
| Amounts payable | 17/49 | €796,866 | €724,029 | -€72,836 | -9.1% |
| Amounts payable after more than one year | 17 | €415,598 | €356,075 | -€59,523 | -14.3% |
| Financial debts | 170/4 | €415,598 | €356,075 | -€59,523 | -14.3% |
| Amounts payable within one year | 42/48 | €373,475 | €358,235 | -€15,240 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €331,096 | €119,523 | -€211,572 | -63.9% |
| Trade debts | 44 | €1,345 | €142 | -€1,204 | -89.5% |
| Suppliers | 440/4 | €1,345 | €142 | -€1,204 | -89.5% |
| Taxes, remuneration and social security | 45 | €32,038 | €20,213 | -€11,825 | -36.9% |
| Taxes | 450/3 | €32,038 | €20,213 | -€11,825 | -36.9% |
| Other amounts payable | 47/48 | €8,996 | €218,357 | +€209,361 | +2,327% |
| Accrued charges and deferred income | 492/3 | €7,792 | €9,719 | +€1,927 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,663 | €8,663 | -€0 | 0.0% |
| Other operating charges | 640/8 | €408 | €1,576 | +€1,168 | +286% |
| Gross operating margin | 9900 | €75,382 | €59,610 | -€15,773 | -20.9% |
| Operating profit (loss) | 9901 | €66,311 | €49,370 | -€16,940 | -25.5% |
| Financial charges | 65/66B | €15,813 | €17,858 | +€2,045 | +12.9% |
| Recurring financial charges | 65 | €15,813 | €17,858 | +€2,045 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €50,497 | €31,512 | -€18,985 | -37.6% |
| Income taxes | 67/77 | €11,409 | €7,681 | -€3,727 | -32.7% |
| Profit (loss) for the period | 9904 | €39,089 | €23,831 | -€15,258 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,089 | €23,831 | -€15,258 | -39.0% |
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 23 October 2026 via checked.be.