BP Agrico: 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.
BP Agrico
Largest movements
- Cash +€44,581
up €44,581 (+95.8%), from €46,539 to €91,120
mainly Net result for the year (+€46,225) and Depreciation (+€9,874)
- Tangible fixed assets -€7,393
down €7,393 (-37.6%), from €19,660 to €12,266
- Reserves +€46,225
up €46,225 (+111%), from €41,703 to €87,928
- Other debts -€11,233
down €11,233 (-43.3%), from €25,962 to €14,729
- Tax, wage and social debts +€3,058
up €3,058 (+63.9%), from €4,783 to €7,841
of which Taxes: +€4,900
- Gross operating margin +€5,937
up €5,937 (+9.0%), from €65,796 to €71,733
- Financial charges +€1,305
up €1,305 (+2,388%), from €55 to €1,360
- Taxes +€1,204
up €1,204 (+9.8%), from €12,235 to €13,438
- Other operating charges -€769
down €769 (-47.9%), from €1,605 to €836
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 | €81,651 | €119,492 | +€37,841 | +46.3% |
| Formation expenses | 20 | €141 | - | -€141 | |
| Fixed assets | 21/28 | €19,660 | €12,266 | -€7,393 | -37.6% |
| Tangible fixed assets | 22/27 | €19,660 | €12,266 | -€7,393 | -37.6% |
| Furniture and vehicles | 24 | €19,660 | €12,266 | -€7,393 | -37.6% |
| Current assets | 29/58 | €61,851 | €107,225 | +€45,375 | +73.4% |
| Amounts receivable within one year | 40/41 | €14,647 | €15,409 | +€763 | +5.2% |
| Trade receivables | 40 | €12,881 | €13,642 | +€760 | +5.9% |
| Other amounts receivable | 41 | €1,765 | €1,767 | +€2 | +0.1% |
| Cash at bank and in hand | 54/58 | €46,539 | €91,120 | +€44,581 | +95.8% |
| Deferred charges and accrued income | 490/1 | €665 | €696 | +€31 | +4.6% |
| Total equity and liabilities | 10/49 | €81,651 | €119,492 | +€37,841 | +46.3% |
| Equity | 10/15 | €49,703 | €95,928 | +€46,225 | +93.0% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €41,703 | €87,928 | +€46,225 | +111% |
| Distributable reserves | 133 | €41,703 | €87,928 | +€46,225 | +111% |
| Amounts payable | 17/49 | €31,948 | €23,564 | -€8,384 | -26.2% |
| Amounts payable within one year | 42/48 | €31,948 | €23,564 | -€8,384 | -26.2% |
| Trade debts | 44 | €1,203 | €993 | -€209 | -17.4% |
| Suppliers | 440/4 | €1,203 | €993 | -€209 | -17.4% |
| Taxes, remuneration and social security | 45 | €4,783 | €7,841 | +€3,058 | +63.9% |
| Taxes | 450/3 | €2,942 | €7,841 | +€4,900 | +167% |
| Remuneration and social security | 454/9 | €1,842 | - | -€1,842 | |
| Other amounts payable | 47/48 | €25,962 | €14,729 | -€11,233 | -43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,198 | €9,874 | -€324 | -3.2% |
| Other operating charges | 640/8 | €1,605 | €836 | -€769 | -47.9% |
| Gross operating margin | 9900 | €65,796 | €71,733 | +€5,937 | +9.0% |
| Operating profit (loss) | 9901 | €53,993 | €61,023 | +€7,031 | +13.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €55 | €1,360 | +€1,305 | +2,388% |
| Recurring financial charges | 65 | €55 | €1,360 | +€1,305 | +2,388% |
| Profit (loss) for the period before taxes | 9903 | €53,938 | €59,663 | +€5,725 | +10.6% |
| Income taxes | 67/77 | €12,235 | €13,438 | +€1,204 | +9.8% |
| Profit (loss) for the period | 9904 | €41,703 | €46,225 | +€4,522 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,703 | €46,225 | +€4,522 | +10.8% |
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 24 October 2026 via checked.be.