COST - 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.
COST - AGRI
Largest movements
- Stocks and contracts -€240,641
down €240,641 (-95.3%), from €252,581 to €11,940
- Receivables within one year +€196,899
up €196,899 (+57.9%), from €339,964 to €536,863
of which Trade receivables: +€216,461
- Cash +€81,853
up €81,853 (+66.2%), from €123,735 to €205,588
mainly Stocks and contracts (+€240,641) and Depreciation (+€125,352)
- Tangible fixed assets +€52,873
up €52,873 (+9.8%), from €539,879 to €592,752
of which Furniture and vehicles: +€61,328
- Intangible fixed assets -€44,710
down €44,710 (-33.3%), from €134,129 to €89,419
- Reserves +€100,000
up €100,000 (+51.2%), from €195,395 to €295,395
- Debts after one year -€44,899
down €44,899 (-60.8%), from €73,899 to €29,000
- Gross operating margin +€73,972
up €73,972 (+51.1%), from €144,641 to €218,613
- Financial income +€48,042
up €48,042 (+169%), from €28,431 to €76,473
- Taxes +€37,951
up €37,951 (+294%), from €12,889 to €50,840
- Depreciation +€7,992
up €7,992 (+6.8%), from €117,360 to €125,352
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 | €1,447,154 | €1,492,696 | +€45,542 | +3.1% |
| Fixed assets | 21/28 | €728,978 | €737,141 | +€8,163 | +1.1% |
| Intangible fixed assets | 21 | €134,129 | €89,419 | -€44,710 | -33.3% |
| Tangible fixed assets | 22/27 | €539,879 | €592,752 | +€52,873 | +9.8% |
| Land and buildings | 22 | €236,607 | €236,607 | = | 0.0% |
| Plant, machinery and equipment | 23 | €65,162 | €56,707 | -€8,455 | -13.0% |
| Furniture and vehicles | 24 | €238,110 | €299,438 | +€61,328 | +25.8% |
| Financial fixed assets | 28 | €54,970 | €54,970 | = | 0.0% |
| Current assets | 29/58 | €718,176 | €755,555 | +€37,379 | +5.2% |
| Stocks and contracts in progress | 3 | €252,581 | €11,940 | -€240,641 | -95.3% |
| Stocks | 30/36 | €252,581 | €11,940 | -€240,641 | -95.3% |
| Amounts receivable within one year | 40/41 | €339,964 | €536,863 | +€196,899 | +57.9% |
| Trade receivables | 40 | €6,360 | €222,821 | +€216,461 | +3,403% |
| Other amounts receivable | 41 | €333,604 | €314,042 | -€19,562 | -5.9% |
| Cash at bank and in hand | 54/58 | €123,735 | €205,588 | +€81,853 | +66.2% |
| Deferred charges and accrued income | 490/1 | €1,896 | €1,164 | -€732 | -38.6% |
| Total equity and liabilities | 10/49 | €1,447,154 | €1,492,696 | +€45,542 | +3.1% |
| Equity | 10/15 | €1,073,464 | €1,181,459 | +€107,995 | +10.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €195,395 | €295,395 | +€100,000 | +51.2% |
| Distributable reserves | 133 | €195,395 | €295,395 | +€100,000 | +51.2% |
| Profit (loss) carried forward | 14 | €816,096 | €824,091 | +€7,995 | +1.0% |
| Provisions and deferred taxes | 16 | €34,286 | €25,714 | -€8,572 | -25.0% |
| Provisions for liabilities and charges | 160/5 | €34,286 | €25,714 | -€8,572 | -25.0% |
| Pensions and similar obligations | 160 | €34,286 | €25,714 | -€8,572 | -25.0% |
| Amounts payable | 17/49 | €339,404 | €285,523 | -€53,881 | -15.9% |
| Amounts payable after more than one year | 17 | €73,899 | €29,000 | -€44,899 | -60.8% |
| Financial debts | 170/4 | €73,899 | €29,000 | -€44,899 | -60.8% |
| Amounts payable within one year | 42/48 | €265,505 | €256,523 | -€8,982 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €51,967 | €46,666 | -€5,301 | -10.2% |
| Trade debts | 44 | €87,733 | €75,500 | -€12,233 | -13.9% |
| Suppliers | 440/4 | €87,733 | €75,500 | -€12,233 | -13.9% |
| Taxes, remuneration and social security | 45 | €22,439 | €26,287 | +€3,848 | +17.1% |
| Taxes | 450/3 | €22,439 | €26,287 | +€3,848 | +17.1% |
| Other amounts payable | 47/48 | €103,366 | €108,070 | +€4,704 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,360 | €125,352 | +€7,992 | +6.8% |
| Other operating charges | 640/8 | €7,613 | €7,263 | -€350 | -4.6% |
| Gross operating margin | 9900 | €144,641 | €218,613 | +€73,972 | +51.1% |
| Operating profit (loss) | 9901 | €19,668 | €85,998 | +€66,330 | +337% |
| Financial income | 75/76B | €28,431 | €76,473 | +€48,042 | +169% |
| Recurring financial income | 75 | €28,431 | €76,473 | +€48,042 | +169% |
| Financial charges | 65/66B | €4,184 | €3,636 | -€548 | -13.1% |
| Recurring financial charges | 65 | €4,184 | €3,636 | -€548 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €43,915 | €158,835 | +€114,920 | +262% |
| Income taxes | 67/77 | €12,889 | €50,840 | +€37,951 | +294% |
| Profit (loss) for the period | 9904 | €31,026 | €107,995 | +€76,969 | +248% |
| Profit (loss) for the period to be appropriated | 9905 | €31,026 | €107,995 | +€76,969 | +248% |
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 25 October 2026 via checked.be.