CLJ-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.
CLJ-AGRO
Largest movements
- Tangible fixed assets +€134,709
up €134,709 (+16.6%), from €812,368 to €947,077
of which Leasing and similar rights: +€251,550
- Receivables within one year +€53,194
up €53,194 (+7.9%), from €670,127 to €723,322
of which Other amounts receivable: +€43,342
- Trade debts -€474,987
down €474,987 (-71.8%), from €661,122 to €186,134
- Debts after one year +€252,189
up €252,189 (+420%), from €60,000 to €312,189
- Current portion of long-term debt +€168,298
up €168,298 (+301%), from €55,955 to €224,253
- Profit (loss) carried forward +€158,331
up €158,331 (+137%), from €115,418 to €273,749
- Other debts +€51,756
up €51,756 (+1,128%), from €4,587 to €56,344
- Gross operating margin -€270,849
down €270,849 (-30.2%), from €896,418 to €625,568
- Other operating charges -€161,831
down €161,831 (-96.8%), from €167,207 to €5,377
- Depreciation -€50,762
down €50,762 (-14.7%), from €344,265 to €293,503
- Taxes -€41,728
down €41,728 (-54.6%), from €76,369 to €34,642
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 | €1,502,535 | €1,672,398 | +€169,863 | +11.3% |
| Fixed assets | 21/28 | €812,468 | €947,177 | +€134,709 | +16.6% |
| Tangible fixed assets | 22/27 | €812,368 | €947,077 | +€134,709 | +16.6% |
| Land and buildings | 22 | €364 | €97 | -€267 | -73.3% |
| Plant, machinery and equipment | 23 | €157,388 | €89,247 | -€68,141 | -43.3% |
| Furniture and vehicles | 24 | €575,586 | €446,496 | -€129,090 | -22.4% |
| Leasing and similar rights | 25 | €79,030 | €330,580 | +€251,550 | +318% |
| Other tangible fixed assets | 26 | - | €80,657 | +€80,657 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €690,067 | €725,221 | +€35,154 | +5.1% |
| Amounts receivable within one year | 40/41 | €670,127 | €723,322 | +€53,194 | +7.9% |
| Trade receivables | 40 | €649,285 | €659,137 | +€9,852 | +1.5% |
| Other amounts receivable | 41 | €20,842 | €64,185 | +€43,342 | +208% |
| Cash at bank and in hand | 54/58 | €13,653 | €0 | -€13,653 | -100% |
| Deferred charges and accrued income | 490/1 | €6,286 | €1,900 | -€4,387 | -69.8% |
| Total equity and liabilities | 10/49 | €1,502,535 | €1,672,398 | +€169,863 | +11.3% |
| Equity | 10/15 | €615,418 | €773,749 | +€158,331 | +25.7% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,418 | €273,749 | +€158,331 | +137% |
| Amounts payable | 17/49 | €887,117 | €898,649 | +€11,532 | +1.3% |
| Amounts payable after more than one year | 17 | €60,000 | €312,189 | +€252,189 | +420% |
| Financial debts | 170/4 | €60,000 | €312,189 | +€252,189 | +420% |
| Amounts payable within one year | 42/48 | €826,375 | €585,220 | -€241,156 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €55,955 | €224,253 | +€168,298 | +301% |
| Financial debts | 43 | €17,777 | €19,184 | +€1,407 | +7.9% |
| Credit institutions | 430/8 | - | €19,184 | +€19,184 | |
| Other loans | 439 | €17,777 | €0 | -€17,777 | -100% |
| Trade debts | 44 | €661,122 | €186,134 | -€474,987 | -71.8% |
| Suppliers | 440/4 | €661,122 | €186,134 | -€474,987 | -71.8% |
| Taxes, remuneration and social security | 45 | €86,934 | €99,305 | +€12,371 | +14.2% |
| Taxes | 450/3 | €82,360 | €87,376 | +€5,016 | +6.1% |
| Remuneration and social security | 454/9 | €4,573 | €11,929 | +€7,355 | +161% |
| Other amounts payable | 47/48 | €4,587 | €56,344 | +€51,756 | +1,128% |
| Accrued charges and deferred income | 492/3 | €742 | €1,240 | +€498 | +67.2% |
| Non-recurring operating income | 76A | €28,600 | €31,378 | +€2,778 | +9.7% |
| Remuneration, social security and pensions | 62 | €76,996 | €71,926 | -€5,071 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344,265 | €293,503 | -€50,762 | -14.7% |
| Other operating charges | 640/8 | €167,207 | €5,377 | -€161,831 | -96.8% |
| Non-recurring operating charges | 66A | - | €41,034 | +€41,034 | |
| Gross operating margin | 9900 | €896,418 | €625,568 | -€270,849 | -30.2% |
| Operating profit (loss) | 9901 | €307,949 | €213,729 | -€94,220 | -30.6% |
| Financial income | 75/76B | €5,495 | €2,071 | -€3,424 | -62.3% |
| Recurring financial income | 75 | €5,495 | €2,071 | -€3,424 | -62.3% |
| Financial charges | 65/66B | €21,656 | €22,827 | +€1,171 | +5.4% |
| Recurring financial charges | 65 | €21,656 | €22,827 | +€1,171 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €291,787 | €192,973 | -€98,814 | -33.9% |
| Income taxes | 67/77 | €76,369 | €34,642 | -€41,728 | -54.6% |
| Profit (loss) for the period | 9904 | €215,418 | €158,331 | -€57,087 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €215,418 | €158,331 | -€57,087 | -26.5% |
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 22 October 2026 via checked.be.