COMAGRI: 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.
COMAGRI
Largest movements
- Tangible fixed assets +€173,088
up €173,088 (+36.2%), from €478,799 to €651,887
of which Furniture and vehicles: +€211,843
- Receivables within one year -€60,608
down €60,608 (-98.5%), from €61,506 to €898
of which Other amounts receivable: -€33,976
- Cash +€28,149
up €28,149 (+199.4%), from €14,117 to €42,266
mainly Debts after one year (+€194,521) and Other debts (+€91,331)
- Debts after one year +€194,521
up €194,521 (+378.2%), from €51,428 to €245,949
- Trade debts -€180,961
down €180,961 (-83.7%), from €216,114 to €35,153
- Other debts +€91,331
up €91,331 (+26.0%), from €351,184 to €442,515
- Current portion of long-term debt +€37,146
up €37,146 (+433.4%), from €8,571 to €45,717
- Other operating charges -€35,560
down €35,560 (-98.8%), from €36,008 to €448
- Depreciation +€15,859
up €15,859 (+25.1%), from €63,184 to €79,043
- Financial charges +€2,940
up €2,940 (+358.5%), from €820 to €3,760
- Purchases and services +€2,355
up €2,355 (+2.4%), from €99,500 to €101,855
- Gross operating margin -€970
down €970 (-1.2%), from €82,813 to €81,843
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.
Cash bridge derived
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 | €554,422 | €695,051 | +€140,629 | +25.4% |
| Fixed assets | 21/28 | €478,799 | €651,887 | +€173,088 | +36.2% |
| Tangible fixed assets | 22/27 | €478,799 | €651,887 | +€173,088 | +36.2% |
| Plant, machinery and equipment | 23 | €235,565 | €196,810 | -€38,755 | -16.5% |
| Furniture and vehicles | 24 | €243,234 | €455,077 | +€211,843 | +87.1% |
| Current assets | 29/58 | €75,623 | €43,164 | -€32,459 | -42.9% |
| Amounts receivable within one year | 40/41 | €61,506 | €898 | -€60,608 | -98.5% |
| Trade receivables | 40 | €26,632 | - | -€26,632 | |
| Other amounts receivable | 41 | €34,874 | €898 | -€33,976 | -97.4% |
| Cash at bank and in hand | 54/58 | €14,117 | €42,266 | +€28,149 | +199.4% |
| Total equity and liabilities | 10/49 | €554,422 | €695,051 | +€140,629 | +25.4% |
| Equity | 10/15 | -€72,875 | -€74,283 | -€1,408 | -1.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €1,487 | €1,487 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,487 | €1,487 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,487 | €1,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,862 | -€83,270 | -€1,408 | -1.7% |
| Amounts payable | 17/49 | €627,297 | €769,334 | +€142,037 | +22.6% |
| Amounts payable after more than one year | 17 | €51,428 | €245,949 | +€194,521 | +378.2% |
| Financial debts | 170/4 | €51,428 | €245,949 | +€194,521 | +378.2% |
| Amounts payable within one year | 42/48 | €575,869 | €523,385 | -€52,484 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €8,571 | €45,717 | +€37,146 | +433.4% |
| Trade debts | 44 | €216,114 | €35,153 | -€180,961 | -83.7% |
| Suppliers | 440/4 | €216,114 | €35,153 | -€180,961 | -83.7% |
| Other amounts payable | 47/48 | €351,184 | €442,515 | +€91,331 | +26.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €99,500 | €101,855 | +€2,355 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,184 | €79,043 | +€15,859 | +25.1% |
| Other operating charges | 640/8 | €36,008 | €448 | -€35,560 | -98.8% |
| Gross operating margin | 9900 | €82,813 | €81,843 | -€970 | -1.2% |
| Operating profit (loss) | 9901 | -€16,379 | €2,352 | +€18,731 | |
| Financial charges | 65/66B | €820 | €3,760 | +€2,940 | +358.5% |
| Recurring financial charges | 65 | €820 | €3,760 | +€2,940 | +358.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,199 | -€1,408 | +€15,791 | +91.8% |
| Profit (loss) for the period | 9904 | -€17,199 | -€1,408 | +€15,791 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,199 | -€1,408 | +€15,791 | +91.8% |
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 12 October 2026 via checked.be.