CLN 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.
CLN AGRI
Largest movements
- Receivables within one year +€37,579
up €37,579 (+317%), from €11,848 to €49,426
of which Trade receivables: +€38,043
- Tangible fixed assets -€37,284
down €37,284 (-2.5%), from €1.5m to €1.5m
of which Land and buildings: -€33,510
- Debts after one year -€34,763
down €34,763 (-11.4%), from €304,453 to €269,689
- Profit (loss) carried forward +€16,082
up €16,082 (+4.5%), from -€358,984 to -€342,902
- Trade debts +€15,730
up €15,730 (+2,981%), from €528 to €16,258
- Gross operating margin +€60,146
up €60,146 (+569%), from €10,578 to €70,723
- Financial charges -€1,317
down €1,317 (-12.3%), from €10,706 to €9,390
- Financial income -€1,180
no longer reported in 2025 (was €1,180)
- Other operating charges -€1,093
down €1,093 (-12.1%), from €9,061 to €7,968
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 | €1,544,256 | €1,551,647 | +€7,390 | +0.5% |
| Fixed assets | 21/28 | €1,510,870 | €1,473,585 | -€37,284 | -2.5% |
| Tangible fixed assets | 22/27 | €1,510,870 | €1,473,585 | -€37,284 | -2.5% |
| Land and buildings | 22 | €1,491,660 | €1,458,150 | -€33,510 | -2.2% |
| Plant, machinery and equipment | 23 | €12,417 | €10,679 | -€1,738 | -14.0% |
| Furniture and vehicles | 24 | €6,792 | €4,757 | -€2,035 | -30.0% |
| Current assets | 29/58 | €33,387 | €78,061 | +€44,674 | +134% |
| Stocks and contracts in progress | 3 | €11,653 | €10,325 | -€1,328 | -11.4% |
| Stocks | 30/36 | €11,653 | €10,325 | -€1,328 | -11.4% |
| Amounts receivable within one year | 40/41 | €11,848 | €49,426 | +€37,579 | +317% |
| Trade receivables | 40 | €10,043 | €48,086 | +€38,043 | +379% |
| Other amounts receivable | 41 | €1,805 | €1,340 | -€465 | -25.7% |
| Cash at bank and in hand | 54/58 | €6,126 | €13,981 | +€7,855 | +128% |
| Deferred charges and accrued income | 490/1 | €3,761 | €4,329 | +€569 | +15.1% |
| Total equity and liabilities | 10/49 | €1,544,256 | €1,551,647 | +€7,390 | +0.5% |
| Equity | 10/15 | €523,785 | €539,866 | +€16,082 | +3.1% |
| Contributions | 10/11 | €882,600 | €882,600 | = | 0.0% |
| Reserves | 13 | €168 | €168 | = | 0.0% |
| Distributable reserves | 133 | €168 | €168 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€358,984 | -€342,902 | +€16,082 | +4.5% |
| Amounts payable | 17/49 | €1,020,472 | €1,011,780 | -€8,691 | -0.9% |
| Amounts payable after more than one year | 17 | €304,453 | €269,689 | -€34,763 | -11.4% |
| Financial debts | 170/4 | €304,453 | €269,689 | -€34,763 | -11.4% |
| Amounts payable within one year | 42/48 | €716,019 | €742,091 | +€26,072 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €35,258 | €36,167 | +€909 | +2.6% |
| Financial debts | 43 | €21 | - | -€21 | |
| Credit institutions | 430/8 | €21 | - | -€21 | |
| Trade debts | 44 | €528 | €16,258 | +€15,730 | +2,981% |
| Suppliers | 440/4 | €528 | €16,258 | +€15,730 | +2,981% |
| Other amounts payable | 47/48 | €680,212 | €689,666 | +€9,455 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,194 | €37,284 | +€91 | +0.2% |
| Other operating charges | 640/8 | €9,061 | €7,968 | -€1,093 | -12.1% |
| Gross operating margin | 9900 | €10,578 | €70,723 | +€60,146 | +569% |
| Operating profit (loss) | 9901 | -€35,677 | €25,471 | +€61,148 | |
| Financial income | 75/76B | €1,180 | - | -€1,180 | |
| Recurring financial income | 75 | €1,180 | - | -€1,180 | |
| Financial charges | 65/66B | €10,706 | €9,390 | -€1,317 | -12.3% |
| Recurring financial charges | 65 | €10,706 | €9,390 | -€1,317 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€45,203 | €16,082 | +€61,285 | |
| Profit (loss) for the period | 9904 | -€45,203 | €16,082 | +€61,285 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,203 | €16,082 | +€61,285 |
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.