BRK 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.
BRK AGRO
Largest movements
- Receivables within one year -€411,473
down €411,473 (-92.9%), from €442,779 to €31,305
of which Other amounts receivable: -€327,964
- Financial fixed assets -€247,650
no longer reported in 2024 (was €247,650)
- Stocks and contracts -€57,450
down €57,450 (-55.7%), from €103,219 to €45,769
- Profit (loss) carried forward -€452,415
down €452,415 (-175.5%), from -€257,828 to -€710,242
- Short-term financial debts -€310,100
down €310,100 (-90.6%), from €342,165 to €32,065
- Other debts +€85,020
up €85,020 (+19.7%), from €432,194 to €517,213
- Accrued charges and deferred income -€32,878
down €32,878 (-22.9%), from €143,382 to €110,504
- Tax, wage and social debts -€10,707
no longer reported in 2024 (was €10,707)
- Financial charges +€73,514
up €73,514 (+91.5%), from €80,342 to €153,856
- Write-downs +€66,920
new in 2024: €66,920
- Other operating charges +€64,825
up €64,825 (+8415.7%), from €770 to €65,595
- Gross operating margin -€27,659
down €27,659, from €12,444 to -€15,215
- Depreciation -€24,705
down €24,705 (-88.6%), from €27,887 to €3,182
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €812,955 | €90,060 | -€722,895 | -88.9% |
| Fixed assets | 21/28 | €266,955 | €12,971 | -€253,984 | -95.1% |
| Intangible fixed assets | 21 | €7,316 | €4,877 | -€2,439 | -33.3% |
| Tangible fixed assets | 22/27 | €11,989 | €8,094 | -€3,895 | -32.5% |
| Plant, machinery and equipment | 23 | €11,378 | €7,692 | -€3,686 | -32.4% |
| Furniture and vehicles | 24 | €612 | €402 | -€210 | -34.3% |
| Financial fixed assets | 28 | €247,650 | - | -€247,650 | |
| Current assets | 29/58 | €546,000 | €77,089 | -€468,911 | -85.9% |
| Stocks and contracts in progress | 3 | €103,219 | €45,769 | -€57,450 | -55.7% |
| Stocks | 30/36 | €103,219 | €45,769 | -€57,450 | -55.7% |
| Amounts receivable within one year | 40/41 | €442,779 | €31,305 | -€411,473 | -92.9% |
| Trade receivables | 40 | €112,338 | €28,829 | -€83,509 | -74.3% |
| Other amounts receivable | 41 | €330,441 | €2,476 | -€327,964 | -99.3% |
| Cash at bank and in hand | 54/58 | €2 | €14 | +€12 | +601.5% |
| Total equity and liabilities | 10/49 | €812,955 | €90,060 | -€722,895 | -88.9% |
| Equity | 10/15 | -€230,228 | -€682,642 | -€452,415 | -196.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€257,828 | -€710,242 | -€452,415 | -175.5% |
| Amounts payable | 17/49 | €1,043,182 | €772,702 | -€270,480 | -25.9% |
| Amounts payable after more than one year | 17 | €107,082 | €107,082 | = | 0.0% |
| Financial debts | 170/4 | €107,082 | €107,082 | = | 0.0% |
| Amounts payable within one year | 42/48 | €792,718 | €555,115 | -€237,602 | -30.0% |
| Financial debts | 43 | €342,165 | €32,065 | -€310,100 | -90.6% |
| Credit institutions | 430/8 | €342,165 | €32,065 | -€310,100 | -90.6% |
| Trade debts | 44 | €7,652 | €5,837 | -€1,815 | -23.7% |
| Suppliers | 440/4 | €7,652 | €5,837 | -€1,815 | -23.7% |
| Taxes, remuneration and social security | 45 | €10,707 | - | -€10,707 | |
| Taxes | 450/3 | €10,707 | - | -€10,707 | |
| Other amounts payable | 47/48 | €432,194 | €517,213 | +€85,020 | +19.7% |
| Accrued charges and deferred income | 492/3 | €143,382 | €110,504 | -€32,878 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,887 | €3,182 | -€24,705 | -88.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €66,920 | +€66,920 | |
| Other operating charges | 640/8 | €770 | €65,595 | +€64,825 | +8415.7% |
| Non-recurring operating charges | 66A | - | €147,650 | +€147,650 | |
| Gross operating margin | 9900 | €12,444 | -€15,215 | -€27,659 | |
| Operating profit (loss) | 9901 | -€16,213 | -€298,562 | -€282,349 | -1741.5% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €80,342 | €153,856 | +€73,514 | +91.5% |
| Recurring financial charges | 65 | €80,342 | €153,856 | +€73,514 | +91.5% |
| Profit (loss) for the period before taxes | 9903 | -€96,555 | -€452,415 | -€355,860 | -368.6% |
| Income taxes | 67/77 | -€207 | - | +€207 | |
| Profit (loss) for the period | 9904 | -€96,348 | -€452,415 | -€356,067 | -369.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€96,348 | -€452,415 | -€356,067 | -369.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.