BRP 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.
BRP AGRI
Largest movements
- Tangible fixed assets +€395,742
up €395,742 (+53.3%), from €742,652 to €1.1m
of which Land and buildings: +€406,449
- Receivables within one year +€29,318
up €29,318 (+23.7%), from €123,929 to €153,248
of which Trade receivables: +€29,349
- Debts after one year +€357,578
up €357,578 (+86.1%), from €415,503 to €773,080
- Current portion of long-term debt +€51,012
up €51,012 (+65.6%), from €77,710 to €128,722
- Tax, wage and social debts +€22,968
up €22,968 (+102%), from €22,412 to €45,379
of which Remuneration and social security: +€18,000
- Gross operating margin +€31,818
up €31,818 (+30.6%), from €103,810 to €135,628
- Depreciation +€16,142
up €16,142 (+15.5%), from €103,809 to €119,950
- Financial charges +€6,396
up €6,396 (+51.5%), from €12,423 to €18,819
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 | €880,581 | €1,316,004 | +€435,423 | +49.4% |
| Fixed assets | 21/28 | €742,652 | €1,138,394 | +€395,742 | +53.3% |
| Tangible fixed assets | 22/27 | €742,652 | €1,138,394 | +€395,742 | +53.3% |
| Land and buildings | 22 | - | €406,449 | +€406,449 | |
| Plant, machinery and equipment | 23 | €729,113 | €722,310 | -€6,803 | -0.9% |
| Furniture and vehicles | 24 | €13,539 | €9,634 | -€3,905 | -28.8% |
| Current assets | 29/58 | €137,929 | €177,610 | +€39,681 | +28.8% |
| Stocks and contracts in progress | 3 | €1,662 | €822 | -€840 | -50.5% |
| Stocks | 30/36 | €1,662 | €822 | -€840 | -50.5% |
| Amounts receivable within one year | 40/41 | €123,929 | €153,248 | +€29,318 | +23.7% |
| Trade receivables | 40 | €123,899 | €153,248 | +€29,349 | +23.7% |
| Other amounts receivable | 41 | €31 | - | -€31 | |
| Cash at bank and in hand | 54/58 | €12,338 | €23,541 | +€11,202 | +90.8% |
| Total equity and liabilities | 10/49 | €880,581 | €1,316,004 | +€435,423 | +49.4% |
| Equity | 10/15 | €300,291 | €304,522 | +€4,231 | +1.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €271,242 | €263,964 | -€7,278 | -2.7% |
| Tax-exempt reserves | 132 | €54,242 | €46,964 | -€7,278 | -13.4% |
| Distributable reserves | 133 | €217,000 | €217,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €972 | €6,691 | +€5,720 | +589% |
| Investment grants | 15 | €7,617 | €13,406 | +€5,789 | +76.0% |
| Provisions and deferred taxes | 16 | €18,081 | €15,655 | -€2,426 | -13.4% |
| Deferred taxes | 168 | €18,081 | €15,655 | -€2,426 | -13.4% |
| Amounts payable | 17/49 | €562,209 | €995,827 | +€433,618 | +77.1% |
| Amounts payable after more than one year | 17 | €415,503 | €773,080 | +€357,578 | +86.1% |
| Financial debts | 170/4 | €415,503 | €773,080 | +€357,578 | +86.1% |
| Amounts payable within one year | 42/48 | €146,707 | €222,747 | +€76,040 | +51.8% |
| Current portion of amounts payable after more than one year | 42 | €77,710 | €128,722 | +€51,012 | +65.6% |
| Trade debts | 44 | €17,667 | €18,964 | +€1,297 | +7.3% |
| Suppliers | 440/4 | €17,667 | €18,964 | +€1,297 | +7.3% |
| Taxes, remuneration and social security | 45 | €22,412 | €45,379 | +€22,968 | +102% |
| Taxes | 450/3 | €4,412 | €9,379 | +€4,968 | +113% |
| Remuneration and social security | 454/9 | €18,000 | €36,000 | +€18,000 | +100% |
| Other amounts payable | 47/48 | €28,917 | €29,681 | +€764 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,809 | €119,950 | +€16,142 | +15.5% |
| Other operating charges | 640/8 | €387 | €998 | +€611 | +158% |
| Gross operating margin | 9900 | €103,810 | €135,628 | +€31,818 | +30.6% |
| Operating profit (loss) | 9901 | -€386 | €14,679 | +€15,065 | |
| Financial income | 75/76B | €54 | €156 | +€102 | +191% |
| Recurring financial income | 75 | €54 | €156 | +€102 | +191% |
| Financial charges | 65/66B | €12,423 | €18,819 | +€6,396 | +51.5% |
| Recurring financial charges | 65 | €12,423 | €18,819 | +€6,396 | +51.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,755 | -€3,984 | +€8,771 | +68.8% |
| Transfer from deferred taxes | 780 | €2,426 | €2,426 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€10,329 | -€1,558 | +€8,771 | +84.9% |
| Transfer from tax-exempt reserves | 789 | €7,278 | €7,278 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,052 | €5,720 | +€8,771 |
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 18 October 2026 via checked.be.