C.R. 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.R. AGRI
Largest movements
- Tangible fixed assets +€81,456
up €81,456 (+9.0%), from €902,049 to €983,505
of which Land and buildings: +€85,462
- Cash -€43,313
down €43,313 (-39.9%), from €108,583 to €65,270
mainly Investment in fixed assets (net) (-€322,451) and Short-term financial debts (-€24,000)
- Receivables within one year -€35,079
down €35,079 (-5.2%), from €679,883 to €644,804
of which Trade receivables: -€33,339
- Tax, wage and social debts +€24,219
up €24,219 (+131%), from €18,488 to €42,707
of which Remuneration and social security: +€26,915
- Short-term financial debts -€24,000
down €24,000 (-49.5%), from €48,500 to €24,500
- Gross operating margin -€32,754
down €32,754 (-11.4%), from €287,906 to €255,151
- Depreciation +€26,153
up €26,153 (+12.2%), from €214,842 to €240,995
- Financial income +€21,985
up €21,985 (+11,636%), from €189 to €22,174
of which Non-recurring financial income: +€22,000
- Financial charges +€14,926
up €14,926 (+56.3%), from €26,497 to €41,423
- Taxes -€10,421
down €10,421 (-95.7%), from €10,891 to €470
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 | €1,703,094 | €1,717,208 | +€14,115 | +0.8% |
| Fixed assets | 21/28 | €902,299 | €983,755 | +€81,456 | +9.0% |
| Tangible fixed assets | 22/27 | €902,049 | €983,505 | +€81,456 | +9.0% |
| Land and buildings | 22 | - | €85,462 | +€85,462 | |
| Plant, machinery and equipment | 23 | €820,599 | €832,345 | +€11,747 | +1.4% |
| Furniture and vehicles | 24 | €81,450 | €65,697 | -€15,753 | -19.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €800,795 | €733,454 | -€67,341 | -8.4% |
| Stocks and contracts in progress | 3 | €11,122 | €15,654 | +€4,532 | +40.7% |
| Stocks | 30/36 | €11,122 | €15,654 | +€4,532 | +40.7% |
| Amounts receivable within one year | 40/41 | €679,883 | €644,804 | -€35,079 | -5.2% |
| Trade receivables | 40 | €629,403 | €596,064 | -€33,339 | -5.3% |
| Other amounts receivable | 41 | €50,480 | €48,740 | -€1,740 | -3.4% |
| Cash at bank and in hand | 54/58 | €108,583 | €65,270 | -€43,313 | -39.9% |
| Deferred charges and accrued income | 490/1 | €1,207 | €7,726 | +€6,519 | +540% |
| Total equity and liabilities | 10/49 | €1,703,094 | €1,717,208 | +€14,115 | +0.8% |
| Equity | 10/15 | €244,428 | €233,077 | -€11,352 | -4.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €7,669 | €5,874 | -€1,795 | -23.4% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,669 | €4,874 | -€1,795 | -26.9% |
| Profit (loss) carried forward | 14 | €61,891 | €52,335 | -€9,556 | -15.4% |
| Investment grants | 15 | €155,868 | €155,868 | = | 0.0% |
| Provisions and deferred taxes | 16 | €1,667 | €1,219 | -€449 | -26.9% |
| Deferred taxes | 168 | €1,667 | €1,219 | -€449 | -26.9% |
| Amounts payable | 17/49 | €1,456,998 | €1,482,913 | +€25,915 | +1.8% |
| Amounts payable after more than one year | 17 | €784,285 | €789,309 | +€5,023 | +0.6% |
| Financial debts | 170/4 | €784,285 | €789,309 | +€5,023 | +0.6% |
| Amounts payable within one year | 42/48 | €672,713 | €692,438 | +€19,725 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €221,288 | €227,777 | +€6,489 | +2.9% |
| Financial debts | 43 | €48,500 | €24,500 | -€24,000 | -49.5% |
| Credit institutions | 430/8 | €48,500 | €24,500 | -€24,000 | -49.5% |
| Trade debts | 44 | €365,792 | €379,501 | +€13,709 | +3.7% |
| Suppliers | 440/4 | €365,792 | €379,501 | +€13,709 | +3.7% |
| Advances received on contracts in progress | 46 | €500 | €500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €18,488 | €42,707 | +€24,219 | +131% |
| Taxes | 450/3 | €15,831 | €13,134 | -€2,697 | -17.0% |
| Remuneration and social security | 454/9 | €2,658 | €29,573 | +€26,915 | +1,013% |
| Other amounts payable | 47/48 | €18,144 | €17,453 | -€691 | -3.8% |
| Accrued charges and deferred income | 492/3 | €0 | €1,167 | +€1,167 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | €2,511 | +€2,511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214,842 | €240,995 | +€26,153 | +12.2% |
| Other operating charges | 640/8 | €2,150 | €3,727 | +€1,576 | +73.3% |
| Gross operating margin | 9900 | €287,906 | €255,151 | -€32,754 | -11.4% |
| Operating profit (loss) | 9901 | €70,913 | €7,919 | -€62,995 | -88.8% |
| Financial income | 75/76B | €189 | €22,174 | +€21,985 | +11,636% |
| Recurring financial income | 75 | €189 | €174 | -€15 | -8.0% |
| Non-recurring financial income | 76B | - | €22,000 | +€22,000 | |
| Financial charges | 65/66B | €26,497 | €41,423 | +€14,926 | +56.3% |
| Recurring financial charges | 65 | €26,497 | €41,423 | +€14,926 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | €44,605 | -€11,330 | -€55,936 | |
| Transfer from deferred taxes | 780 | €449 | €449 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €10,891 | €470 | -€10,421 | -95.7% |
| Profit (loss) for the period | 9904 | €34,163 | -€11,352 | -€45,515 | |
| Transfer from tax-exempt reserves | 789 | €1,795 | €1,795 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €35,959 | -€9,556 | -€45,515 |
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 31 October 2026 via checked.be.