CP 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.
CP AGRI
Largest movements
- Cash +€33,715
up €33,715 (+1,943%), from €1,735 to €35,450
mainly Net result for the year (+€70,821) and Depreciation (+€44,002)
- Tangible fixed assets -€28,112
down €28,112 (-10.7%), from €261,918 to €233,807
of which Plant, machinery and equipment: -€38,521
- Receivables within one year +€22,824
up €22,824 (+36.7%), from €62,266 to €85,089
of which Trade receivables: +€25,552
- Reserves +€70,000
up €70,000 (+350%), from €20,000 to €90,000
- Debts after one year -€35,977
down €35,977 (-25.2%), from €142,596 to €106,619
- Current portion of long-term debt -€21,015
down €21,015 (-36.9%), from €56,991 to €35,977
- Investment grants -€19,136
no longer reported in 2025 (was €19,136)
- Trade debts +€17,229
up €17,229 (+145%), from €11,899 to €29,128
- Gross operating margin +€74,817
up €74,817 (+124%), from €60,263 to €135,080
- Taxes +€9,463
up €9,463 (+218%), from €4,342 to €13,805
- Depreciation +€8,558
up €8,558 (+24.1%), from €35,444 to €44,002
- Financial charges +€1,446
up €1,446 (+30.9%), from €4,684 to €6,130
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 | €325,919 | €356,013 | +€30,093 | +9.2% |
| Fixed assets | 21/28 | €261,918 | €235,473 | -€26,445 | -10.1% |
| Intangible fixed assets | 21 | - | €1,666 | +€1,666 | |
| Tangible fixed assets | 22/27 | €261,918 | €233,807 | -€28,112 | -10.7% |
| Land and buildings | 22 | - | €12,000 | +€12,000 | |
| Plant, machinery and equipment | 23 | €260,328 | €221,807 | -€38,521 | -14.8% |
| Furniture and vehicles | 24 | €1,591 | - | -€1,591 | |
| Current assets | 29/58 | €64,001 | €120,539 | +€56,539 | +88.3% |
| Amounts receivable within one year | 40/41 | €62,266 | €85,089 | +€22,824 | +36.7% |
| Trade receivables | 40 | €59,537 | €85,089 | +€25,552 | +42.9% |
| Other amounts receivable | 41 | €2,728 | - | -€2,728 | |
| Cash at bank and in hand | 54/58 | €1,735 | €35,450 | +€33,715 | +1,943% |
| Total equity and liabilities | 10/49 | €325,919 | €356,013 | +€30,093 | +9.2% |
| Equity | 10/15 | €64,176 | €115,862 | +€51,685 | +80.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,000 | €90,000 | +€70,000 | +350% |
| Distributable reserves | 133 | €20,000 | €90,000 | +€70,000 | +350% |
| Profit (loss) carried forward | 14 | €6,440 | €7,262 | +€821 | +12.8% |
| Investment grants | 15 | €19,136 | - | -€19,136 | |
| Amounts payable | 17/49 | €261,743 | €240,151 | -€21,592 | -8.2% |
| Amounts payable after more than one year | 17 | €142,596 | €106,619 | -€35,977 | -25.2% |
| Financial debts | 170/4 | €142,596 | €106,619 | -€35,977 | -25.2% |
| Amounts payable within one year | 42/48 | €119,147 | €133,532 | +€14,385 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €56,991 | €35,977 | -€21,015 | -36.9% |
| Trade debts | 44 | €11,899 | €29,128 | +€17,229 | +145% |
| Suppliers | 440/4 | €11,899 | €29,128 | +€17,229 | +145% |
| Advances received on contracts in progress | 46 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €4,481 | €18,849 | +€14,368 | +321% |
| Taxes | 450/3 | €4,481 | €18,849 | +€14,368 | +321% |
| Other amounts payable | 47/48 | €45,775 | €49,478 | +€3,703 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,444 | €44,002 | +€8,558 | +24.1% |
| Other operating charges | 640/8 | €387 | €516 | +€128 | +33.1% |
| Gross operating margin | 9900 | €60,263 | €135,080 | +€74,817 | +124% |
| Operating profit (loss) | 9901 | €24,431 | €90,562 | +€66,131 | +271% |
| Financial income | 75/76B | €41 | €195 | +€154 | +373% |
| Recurring financial income | 75 | €41 | €195 | +€154 | +373% |
| Financial charges | 65/66B | €4,684 | €6,130 | +€1,446 | +30.9% |
| Recurring financial charges | 65 | €4,684 | €6,130 | +€1,446 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €19,788 | €84,627 | +€64,838 | +328% |
| Income taxes | 67/77 | €4,342 | €13,805 | +€9,463 | +218% |
| Profit (loss) for the period | 9904 | €15,446 | €70,821 | +€55,375 | +359% |
| Profit (loss) for the period to be appropriated | 9905 | €15,446 | €70,821 | +€55,375 | +359% |
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.