BEJA - 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.
BEJA - AGRI
Largest movements
- Stocks and contracts +€31,537
up €31,537 (+47.3%), from €66,686 to €98,223
- Intangible fixed assets -€18,381
down €18,381 (-17.5%), from €105,059 to €86,678
- Receivables within one year -€15,735
down €15,735 (-18.2%), from €86,344 to €70,609
of which Trade receivables: -€14,427
- Cash +€4,468
up €4,468 (+17.1%), from €26,153 to €30,621
mainly Depreciation (+€41,865) and Trade debts (+€32,123)
- Tangible fixed assets -€4,006
down €4,006 (-6.3%), from €64,094 to €60,088
of which Furniture and vehicles: -€9,635
- Trade debts +€32,123
up €32,123 (+110%), from €29,096 to €61,219
- Debts after one year -€28,590
down €28,590 (-28.2%), from €101,390 to €72,800
- Reserves -€13,494
down €13,494 (-12.7%), from €106,076 to €92,582
of which Distributable reserves: -€12,500
- Other debts +€11,967
up €11,967 (+57.8%), from €20,715 to €32,681
- Current portion of long-term debt -€7,136
down €7,136 (-20.0%), from €35,726 to €28,590
- Gross operating margin -€34,605
down €34,605 (-42.8%), from €80,790 to €46,185
- Taxes -€10,976
down €10,976, from €10,916 to -€60
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 | €363,424 | €359,565 | -€3,859 | -1.1% |
| Fixed assets | 21/28 | €178,989 | €156,601 | -€22,388 | -12.5% |
| Intangible fixed assets | 21 | €105,059 | €86,678 | -€18,381 | -17.5% |
| Tangible fixed assets | 22/27 | €64,094 | €60,088 | -€4,006 | -6.3% |
| Land and buildings | 22 | €5,162 | €4,381 | -€781 | -15.1% |
| Plant, machinery and equipment | 23 | €43,106 | €49,516 | +€6,410 | +14.9% |
| Furniture and vehicles | 24 | €15,827 | €6,191 | -€9,635 | -60.9% |
| Financial fixed assets | 28 | €9,836 | €9,836 | = | 0.0% |
| Current assets | 29/58 | €184,435 | €202,964 | +€18,529 | +10.0% |
| Stocks and contracts in progress | 3 | €66,686 | €98,223 | +€31,537 | +47.3% |
| Stocks | 30/36 | €66,686 | €98,223 | +€31,537 | +47.3% |
| Amounts receivable within one year | 40/41 | €86,344 | €70,609 | -€15,735 | -18.2% |
| Trade receivables | 40 | €83,707 | €69,280 | -€14,427 | -17.2% |
| Other amounts receivable | 41 | €2,637 | €1,328 | -€1,308 | -49.6% |
| Cash at bank and in hand | 54/58 | €26,153 | €30,621 | +€4,468 | +17.1% |
| Deferred charges and accrued income | 490/1 | €5,252 | €3,512 | -€1,741 | -33.1% |
| Total equity and liabilities | 10/49 | €363,424 | €359,565 | -€3,859 | -1.1% |
| Equity | 10/15 | €150,025 | €136,466 | -€13,559 | -9.0% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €106,076 | €92,582 | -€13,494 | -12.7% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,976 | €2,982 | -€994 | -25.0% |
| Distributable reserves | 133 | €99,000 | €86,500 | -€12,500 | -12.6% |
| Profit (loss) carried forward | 14 | €12,949 | €12,884 | -€65 | -0.5% |
| Provisions and deferred taxes | 16 | €1,624 | €1,218 | -€406 | -25.0% |
| Deferred taxes | 168 | €1,624 | €1,218 | -€406 | -25.0% |
| Amounts payable | 17/49 | €211,775 | €221,881 | +€10,106 | +4.8% |
| Amounts payable after more than one year | 17 | €101,390 | €72,800 | -€28,590 | -28.2% |
| Financial debts | 170/4 | €101,390 | €72,800 | -€28,590 | -28.2% |
| Amounts payable within one year | 42/48 | €87,406 | €124,961 | +€37,555 | +43.0% |
| Current portion of amounts payable after more than one year | 42 | €35,726 | €28,590 | -€7,136 | -20.0% |
| Trade debts | 44 | €29,096 | €61,219 | +€32,123 | +110% |
| Suppliers | 440/4 | €29,096 | €61,219 | +€32,123 | +110% |
| Taxes, remuneration and social security | 45 | €1,869 | €2,470 | +€601 | +32.1% |
| Taxes | 450/3 | €1,869 | €2,470 | +€601 | +32.1% |
| Other amounts payable | 47/48 | €20,715 | €32,681 | +€11,967 | +57.8% |
| Accrued charges and deferred income | 492/3 | €22,979 | €24,121 | +€1,141 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,110 | €41,865 | +€755 | +1.8% |
| Other operating charges | 640/8 | €1,962 | €1,215 | -€747 | -38.1% |
| Non-recurring operating charges | 66A | - | €528 | +€528 | |
| Gross operating margin | 9900 | €80,790 | €46,185 | -€34,605 | -42.8% |
| Operating profit (loss) | 9901 | €37,718 | €2,578 | -€35,140 | -93.2% |
| Financial income | 75/76B | €328 | €445 | +€117 | +35.6% |
| Recurring financial income | 75 | €328 | €445 | +€117 | +35.6% |
| Financial charges | 65/66B | €4,671 | €4,548 | -€123 | -2.6% |
| Recurring financial charges | 65 | €4,671 | €4,548 | -€123 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €33,376 | -€1,525 | -€34,901 | |
| Transfer from deferred taxes | 780 | €406 | €406 | = | 0.0% |
| Income taxes | 67/77 | €10,916 | -€60 | -€10,976 | |
| Profit (loss) for the period | 9904 | €22,866 | -€1,059 | -€23,924 | |
| Transfer from tax-exempt reserves | 789 | €994 | €994 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,860 | -€65 | -€23,924 |
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 21 October 2026 via checked.be.