BAYER CROPSCIENCE: what changed
Two fiscal 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.
What changed
BAYER CROPSCIENCE
NACE 46.852, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€15.2m
2024 · €14.4m+€759,119
Equity
€181.3m
2024 · €174.1m+€7.2m
Cash
-
2024 · €1.3m-€1.3m
Balance sheet total
€257.4m
2024 · €273.7m-€16.3m
Largest movements
Assets
- Current investments -€12.0m
no longer reported in 2025 (was €12.0m)
- Receivables within one year -€11.1m
down €11.1m (-33.9%), from €32.7m to €21.6m
of which Trade receivables: -€26.7m
- Stocks and contracts +€7.9m
up €7.9m (+57.8%), from €13.7m to €21.6m
Equity and liabilities
- Reserves +€21.6m
up €21.6m (+18.8%), from €115.3m to €136.9m
of which Distributable reserves: +€22.0m
- Trade debts -€17.2m
down €17.2m (-59.5%), from €28.9m to €11.7m
- Profit (loss) carried forward -€14.4m
no longer reported in 2025 (was €14.4m)
- Short-term financial debts -€5.0m
down €5.0m (-8.3%), from €60.0m to €55.0m
Income statement
- Turnover -€63.5m
down €63.5m (-30.3%), from €209.5m to €146.0m
- Goods and materials -€38.6m
down €38.6m (-24.4%), from €157.9m to €119.3m
of which Purchases: -€29.9m
- Services and other goods -€19.8m
down €19.8m (-47.2%), from €41.9m to €22.1m
- Financial income +€4.1m
up €4.1m (+43.2%), from €9.5m to €13.5m
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.
Result 2024
€14.4m
Turnover
-€63.5m
Other operating income
-€1.1m
Goods and materials
+€38.6m
Services and other goods
+€19.8m
Staff costs
-€474,117
Depreciation
+€6,426
Write-downs
+€14,700
Provisions
+€1.9m
Other operating charges
-€42,581
Other operating items
-€81,401
Financial income
+€4.1m
Financial charges
+€909,829
Taxes
+€728,325
Result 2025
€15.2m
Cash bridge derived
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.
From operations
+€252,774
Investment
+€11.5m
Financing
-€13.0m
Cash 2024
€1.3m
From operations (derived)
+€252,774
Net result for the year
+€15.2m
Depreciation
+€376,579
Stocks and contracts
-€7.9m
Receivables within one year
+€11.1m
Smaller working-capital items
+€5,467
Provisions
-€971,515
Trade debts
-€17.2m
Advances received
+€320,422
Other debts
-€52,455
Accrued charges and deferred income
-€600,963
Investment (derived)
+€11.5m
Investment in fixed assets (net)
-€541,512
Current investments
+€12.0m
Financing
-€13.0m
Short-term financial debts
-€5.0m
Contributions, distributions and other
-€8.0m
Cash 2025
€0
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €273,685,714 | €257,350,907 | -€16.3m | -6.0% |
| Fixed assets | 21/28 | €214,036,128 | €214,201,061 | +€164,933 | +0.1% |
| Intangible fixed assets | 21 | €1,026,551 | €1,311,866 | +€285,314 | +27.8% |
| Tangible fixed assets | 22/27 | €1,403,430 | €1,283,049 | -€120,382 | -8.6% |
| Land and buildings | 22 | €23,983 | €18,934 | -€5,049 | -21.1% |
| Plant, machinery and equipment | 23 | €181,090 | €211,451 | +€30,361 | +16.8% |
| Furniture and vehicles | 24 | €273,686 | €184,262 | -€89,424 | -32.7% |
| Assets under construction and advance payments | 27 | €924,671 | €868,402 | -€56,269 | -6.1% |
| Financial fixed assets | 28 | €211,606,146 | €211,606,146 | = | 0.0% |
| Affiliated companies | 280/1 | €211,606,146 | €211,606,146 | = | 0.0% |
| Participating interests | 280 | €211,606,146 | €211,606,146 | = | 0.0% |
| Current assets | 29/58 | €59,649,586 | €43,149,847 | -€16.5m | -27.7% |
| Stocks and contracts in progress | 3 | €13,659,975 | €21,558,211 | +€7.9m | +57.8% |
| Stocks | 30/36 | €13,659,975 | €21,558,211 | +€7.9m | +57.8% |
| Raw materials and consumables | 30/31 | €41,652 | €35,870 | -€5,782 | -13.9% |
| Goods purchased for resale | 34 | €13,618,323 | €21,522,341 | +€7.9m | +58.0% |
| Amounts receivable within one year | 40/41 | €32,687,894 | €21,590,742 | -€11.1m | -33.9% |
| Trade receivables | 40 | €30,382,978 | €3,647,383 | -€26.7m | -88.0% |
| Other amounts receivable | 41 | €2,304,916 | €17,943,358 | +€15.6m | +678.5% |
| Current investments | 50/53 | €12,000,000 | - | -€12.0m | |
| Other investments | 51/53 | €12,000,000 | - | -€12.0m | |
| Cash at bank and in hand | 54/58 | €1,288,738 | - | -€1.3m | |
| Deferred charges and accrued income | 490/1 | €12,980 | €894 | -€12,086 | -93.1% |
| Total equity and liabilities | 10/49 | €273,685,714 | €257,350,907 | -€16.3m | -6.0% |
| Equity | 10/15 | €174,094,525 | €181,295,134 | +€7.2m | +4.1% |
| Contributions | 10/11 | €44,354,569 | €44,354,569 | = | 0.0% |
| Capital | 10 | €18,359,965 | €18,359,965 | = | 0.0% |
| Issued capital | 100 | €18,359,965 | €18,359,965 | = | 0.0% |
| Outside capital | 11 | €25,994,605 | €25,994,605 | = | 0.0% |
| Share premium | 1100/10 | €25,994,605 | €25,994,605 | = | 0.0% |
| Reserves | 13 | €115,298,466 | €136,940,564 | +€21.6m | +18.8% |
| Non-distributable reserves | 130/1 | €1,877,771 | €1,877,771 | = | 0.0% |
| Legal reserve | 130 | €1,835,996 | €1,835,996 | = | 0.0% |
| Other | 1319 | €41,774 | €41,774 | = | 0.0% |
| Tax-exempt reserves | 132 | €944,872 | €632,526 | -€312,346 | -33.1% |
| Distributable reserves | 133 | €112,475,823 | €134,430,268 | +€22.0m | +19.5% |
| Profit (loss) carried forward | 14 | €14,441,490 | - | -€14.4m | |
| Provisions and deferred taxes | 16 | €1,107,014 | €135,499 | -€971,515 | -87.8% |
| Provisions for liabilities and charges | 160/5 | €1,107,014 | €135,499 | -€971,515 | -87.8% |
| Other liabilities and charges | 164/5 | €1,107,014 | €135,499 | -€971,515 | -87.8% |
| Amounts payable | 17/49 | €98,484,175 | €75,920,275 | -€22.6m | -22.9% |
| Amounts payable within one year | 42/48 | €96,692,300 | €74,729,363 | -€22.0m | -22.7% |
| Financial debts | 43 | €60,000,000 | €55,000,000 | -€5.0m | -8.3% |
| Other loans | 439 | €60,000,000 | €55,000,000 | -€5.0m | -8.3% |
| Trade debts | 44 | €28,925,486 | €11,701,201 | -€17.2m | -59.5% |
| Suppliers | 440/4 | €28,925,486 | €11,701,201 | -€17.2m | -59.5% |
| Advances received on contracts in progress | 46 | - | €320,422 | +€320,422 | |
| Taxes, remuneration and social security | 45 | €7,436,007 | €7,429,388 | -€6,619 | -0.1% |
| Taxes | 450/3 | €4,851,677 | €4,186,057 | -€665,620 | -13.7% |
| Remuneration and social security | 454/9 | €2,584,330 | €3,243,331 | +€659,001 | +25.5% |
| Other amounts payable | 47/48 | €330,807 | €278,352 | -€52,455 | -15.9% |
| Accrued charges and deferred income | 492/3 | €1,791,875 | €1,190,912 | -€600,963 | -33.5% |
| Operating income | 70/76A | €224,399,928 | €159,741,813 | -€64.7m | -28.8% |
| Turnover | 70 | €209,542,949 | €146,012,647 | -€63.5m | -30.3% |
| Other operating income | 74 | €14,856,979 | €13,729,166 | -€1.1m | -7.6% |
| Operating charges | 60/66A | €214,089,084 | €154,393,386 | -€59.7m | -27.9% |
| Goods for resale, raw materials and consumables | 60 | €157,871,697 | €119,309,527 | -€38.6m | -24.4% |
| Purchases | 600/8 | €157,139,620 | €127,225,274 | -€29.9m | -19.0% |
| Change in stocks: decrease (increase) | 609 | €732,077 | -€7,915,746 | -€8.6m | |
| Services and other goods | 61 | €41,899,024 | €22,125,498 | -€19.8m | -47.2% |
| Remuneration, social security and pensions | 62 | €12,646,859 | €13,120,977 | +€474,117 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383,005 | €376,579 | -€6,426 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,706 | -€9,995 | -€14,700 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €965,460 | -€971,515 | -€1.9m | |
| Other operating charges | 640/8 | €207,370 | €249,951 | +€42,581 | +20.5% |
| Non-recurring operating charges | 66A | €110,963 | €192,364 | +€81,401 | +73.4% |
| Operating profit (loss) | 9901 | €10,310,845 | €5,348,427 | -€5.0m | -48.1% |
| Financial income | 75/76B | €9,456,905 | €13,540,287 | +€4.1m | +43.2% |
| Recurring financial income | 75 | €9,456,905 | €13,540,287 | +€4.1m | +43.2% |
| Income from financial fixed assets | 750 | €8,999,901 | €12,999,857 | +€4.0m | +44.4% |
| Income from current assets | 751 | €455,205 | €539,893 | +€84,688 | +18.6% |
| Other financial income | 752/9 | €1,799 | €537 | -€1,261 | -70.1% |
| Financial charges | 65/66B | €3,559,361 | €2,649,531 | -€909,829 | -25.6% |
| Recurring financial charges | 65 | €3,559,361 | €2,649,531 | -€909,829 | -25.6% |
| Debt charges | 650 | €3,337,368 | €2,484,799 | -€852,569 | -25.5% |
| Other financial charges | 652/9 | €221,993 | €164,732 | -€57,260 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €16,208,389 | €16,239,184 | +€30,794 | +0.2% |
| Income taxes | 67/77 | €1,766,899 | €1,038,575 | -€728,325 | -41.2% |
| Taxes | 670/3 | €1,766,899 | €1,038,575 | -€728,325 | -41.2% |
| Profit (loss) for the period | 9904 | €14,441,490 | €15,200,609 | +€759,119 | +5.3% |
| Transfer from tax-exempt reserves | 789 | - | €312,346 | +€312,346 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,441,490 | €15,512,955 | +€1.1m | +7.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.