C.B.M. 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.
C.B.M. AGRI
Largest movements
- Receivables within one year -€45,621
down €45,621 (-89.2%), from €51,165 to €5,543
- Tangible fixed assets -€12,235
down €12,235 (-26.1%), from €46,855 to €34,620
of which Furniture and vehicles: -€8,835
- Deferred charges and accrued income -€1,914
down €1,914 (-30.1%), from €6,353 to €4,438
- Cash +€1,207
up €1,207 (+2,575%), from €47 to €1,254
mainly Receivables within one year (+€45,621) and Depreciation (+€12,235)
- Other debts -€41,262
down €41,262 (-73.6%), from €56,069 to €14,806
- Trade debts -€14,263
down €14,263 (-91.4%), from €15,601 to €1,337
- Accrued charges and deferred income -€2,293
no longer reported in 2025 (was €2,293)
- Gross operating margin -€3,127
down €3,127 (-20.7%), from €15,109 to €11,982
- Depreciation +€2,945
up €2,945 (+31.7%), from €9,289 to €12,235
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 | €104,419 | €45,856 | -€58,563 | -56.1% |
| Fixed assets | 21/28 | €46,855 | €34,620 | -€12,235 | -26.1% |
| Tangible fixed assets | 22/27 | €46,855 | €34,620 | -€12,235 | -26.1% |
| Plant, machinery and equipment | 23 | €12,959 | €9,559 | -€3,400 | -26.2% |
| Furniture and vehicles | 24 | €33,896 | €25,061 | -€8,835 | -26.1% |
| Current assets | 29/58 | €57,564 | €11,235 | -€46,329 | -80.5% |
| Amounts receivable within one year | 40/41 | €51,165 | €5,543 | -€45,621 | -89.2% |
| Trade receivables | 40 | €51,165 | €5,543 | -€45,621 | -89.2% |
| Cash at bank and in hand | 54/58 | €47 | €1,254 | +€1,207 | +2,575% |
| Deferred charges and accrued income | 490/1 | €6,353 | €4,438 | -€1,914 | -30.1% |
| Total equity and liabilities | 10/49 | €104,419 | €45,856 | -€58,563 | -56.1% |
| Equity | 10/15 | €6,756 | €6,012 | -€745 | -11.0% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €198 | €198 | = | 0.0% |
| Distributable reserves | 133 | €198 | €198 | = | 0.0% |
| Profit (loss) carried forward | 14 | €258 | -€486 | -€745 | |
| Amounts payable | 17/49 | €97,662 | €39,844 | -€57,819 | -59.2% |
| Amounts payable within one year | 42/48 | €95,370 | €39,844 | -€55,526 | -58.2% |
| Financial debts | 43 | €23,700 | €23,700 | = | 0.0% |
| Other loans | 439 | €23,700 | €23,700 | = | 0.0% |
| Trade debts | 44 | €15,601 | €1,337 | -€14,263 | -91.4% |
| Suppliers | 440/4 | €15,601 | €1,337 | -€14,263 | -91.4% |
| Other amounts payable | 47/48 | €56,069 | €14,806 | -€41,262 | -73.6% |
| Accrued charges and deferred income | 492/3 | €2,293 | - | -€2,293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,289 | €12,235 | +€2,945 | +31.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €15,109 | €11,982 | -€3,127 | -20.7% |
| Operating profit (loss) | 9901 | €5,432 | -€652 | -€6,084 | |
| Financial charges | 65/66B | €74 | €93 | +€19 | +26.0% |
| Recurring financial charges | 65 | €74 | €93 | +€19 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €5,359 | -€745 | -€6,104 | |
| Profit (loss) for the period | 9904 | €5,359 | -€745 | -€6,104 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,359 | -€745 | -€6,104 |
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 27 October 2026 via checked.be.