BK 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.
BK Agro
Largest movements
- Receivables within one year +€33,972
up €33,972 (+49.3%), from €68,843 to €102,815
of which Trade receivables: +€31,818
- Tangible fixed assets -€22,358
down €22,358 (-11.8%), from €189,490 to €167,132
of which Leasing and similar rights: -€18,636
- Deferred charges and accrued income +€4,929
up €4,929 (+419%), from €1,177 to €6,106
- Cash -€3,507
down €3,507 (-31.9%), from €10,994 to €7,487
mainly Receivables within one year (-€33,972) and Debts after one year (-€26,687)
- Debts after one year -€26,687
down €26,687 (-18.8%), from €141,936 to €115,249
- Reserves +€24,002
up €24,002 (+79.6%), from €30,171 to €54,172
- Tax, wage and social debts +€8,297
up €8,297 (+61.9%), from €13,414 to €21,711
of which Remuneration and social security: +€6,587
- Trade debts +€7,347
up €7,347 (+13.5%), from €54,260 to €61,607
- Gross operating margin +€201,657
up €201,657 (+110%), from €183,406 to €385,063
- Staff costs +€163,512
up €163,512 (+112%), from €145,743 to €309,255
- Depreciation +€16,264
up €16,264 (+97.2%), from €16,732 to €32,996
- Financial charges +€6,310
up €6,310 (+213%), from €2,960 to €9,270
- Taxes +€5,386
up €5,386 (+135%), from €4,002 to €9,388
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 | €270,504 | €283,540 | +€13,037 | +4.8% |
| Fixed assets | 21/28 | €189,490 | €167,132 | -€22,358 | -11.8% |
| Tangible fixed assets | 22/27 | €189,490 | €167,132 | -€22,358 | -11.8% |
| Plant, machinery and equipment | 23 | €13,647 | €17,739 | +€4,093 | +30.0% |
| Furniture and vehicles | 24 | €48,179 | €40,365 | -€7,814 | -16.2% |
| Leasing and similar rights | 25 | €127,664 | €109,028 | -€18,636 | -14.6% |
| Current assets | 29/58 | €81,014 | €116,408 | +€35,394 | +43.7% |
| Amounts receivable within one year | 40/41 | €68,843 | €102,815 | +€33,972 | +49.3% |
| Trade receivables | 40 | €23,718 | €55,536 | +€31,818 | +134% |
| Other amounts receivable | 41 | €45,125 | €47,279 | +€2,154 | +4.8% |
| Cash at bank and in hand | 54/58 | €10,994 | €7,487 | -€3,507 | -31.9% |
| Deferred charges and accrued income | 490/1 | €1,177 | €6,106 | +€4,929 | +419% |
| Total equity and liabilities | 10/49 | €270,504 | €283,540 | +€13,037 | +4.8% |
| Equity | 10/15 | €33,171 | €57,172 | +€24,002 | +72.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,171 | €54,172 | +€24,002 | +79.6% |
| Distributable reserves | 133 | €30,171 | €54,172 | +€24,002 | +79.6% |
| Amounts payable | 17/49 | €237,333 | €226,368 | -€10,965 | -4.6% |
| Amounts payable after more than one year | 17 | €141,936 | €115,249 | -€26,687 | -18.8% |
| Financial debts | 170/4 | €141,936 | €115,249 | -€26,687 | -18.8% |
| Amounts payable within one year | 42/48 | €95,397 | €111,119 | +€15,722 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €25,813 | €25,330 | -€483 | -1.9% |
| Trade debts | 44 | €54,260 | €61,607 | +€7,347 | +13.5% |
| Suppliers | 440/4 | €54,260 | €61,607 | +€7,347 | +13.5% |
| Taxes, remuneration and social security | 45 | €13,414 | €21,711 | +€8,297 | +61.9% |
| Taxes | 450/3 | €12,653 | €14,363 | +€1,709 | +13.5% |
| Remuneration and social security | 454/9 | €761 | €7,348 | +€6,587 | +866% |
| Other amounts payable | 47/48 | €1,910 | €2,471 | +€561 | +29.4% |
| Non-recurring operating income | 76A | €412 | - | -€412 | |
| Remuneration, social security and pensions | 62 | €145,743 | €309,255 | +€163,512 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,732 | €32,996 | +€16,264 | +97.2% |
| Other operating charges | 640/8 | €1,832 | €928 | -€904 | -49.3% |
| Gross operating margin | 9900 | €183,406 | €385,063 | +€201,657 | +110% |
| Operating profit (loss) | 9901 | €19,098 | €41,884 | +€22,785 | +119% |
| Financial income | 75/76B | €550 | €776 | +€226 | +41.1% |
| Recurring financial income | 75 | €550 | €776 | +€226 | +41.1% |
| Financial charges | 65/66B | €2,960 | €9,270 | +€6,310 | +213% |
| Recurring financial charges | 65 | €2,960 | €9,270 | +€6,310 | +213% |
| Profit (loss) for the period before taxes | 9903 | €16,689 | €33,390 | +€16,701 | +100% |
| Income taxes | 67/77 | €4,002 | €9,388 | +€5,386 | +135% |
| Profit (loss) for the period | 9904 | €12,686 | €24,002 | +€11,315 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,686 | €24,002 | +€11,315 | +89.2% |
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 16 October 2026 via checked.be.