GEBRA AGRIWERKEN: 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.
GEBRA AGRIWERKEN
Largest movements
- Tangible fixed assets +€24,539
up €24,539 (+489%), from €5,015 to €29,554
of which Plant, machinery and equipment: +€14,494
- Receivables within one year -€12,701
down €12,701 (-82.9%), from €15,323 to €2,622
of which Other amounts receivable: -€13,318
- Debts after one year +€12,227
new in 2024: €12,227
- Trade debts +€7,712
up €7,712 (+1,344%), from €574 to €8,285
- Profit (loss) carried forward -€5,838
down €5,838 (-82.8%), from €7,047 to €1,209
- Current portion of long-term debt +€3,587
new in 2024: €3,587
- Advances received -€3,312
no longer reported in 2024 (was €3,312)
- Gross operating margin -€2,996
down €2,996, from €2,458 to -€538
- Depreciation +€1,375
up €1,375 (+64.2%), from €2,143 to €3,517
- Other operating charges +€939
up €939 (+163%), from €574 to €1,514
- Taxes -€500
no longer reported in 2024 (was €500)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,555 | €32,584 | +€12,029 | +58.5% |
| Fixed assets | 21/28 | €5,015 | €29,554 | +€24,539 | +489% |
| Tangible fixed assets | 22/27 | €5,015 | €29,554 | +€24,539 | +489% |
| Plant, machinery and equipment | 23 | €3,771 | €18,265 | +€14,494 | +384% |
| Furniture and vehicles | 24 | €1,244 | €2,713 | +€1,469 | +118% |
| Leasing and similar rights | 25 | - | €8,576 | +€8,576 | |
| Current assets | 29/58 | €15,539 | €3,030 | -€12,509 | -80.5% |
| Amounts receivable within one year | 40/41 | €15,323 | €2,622 | -€12,701 | -82.9% |
| Trade receivables | 40 | €400 | €1,017 | +€617 | +154% |
| Other amounts receivable | 41 | €14,923 | €1,605 | -€13,318 | -89.2% |
| Cash at bank and in hand | 54/58 | €216 | €408 | +€192 | +88.6% |
| Total equity and liabilities | 10/49 | €20,555 | €32,584 | +€12,029 | +58.5% |
| Equity | 10/15 | €13,247 | €7,409 | -€5,838 | -44.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,047 | €1,209 | -€5,838 | -82.8% |
| Amounts payable | 17/49 | €7,307 | €25,175 | +€17,867 | +245% |
| Amounts payable after more than one year | 17 | - | €12,227 | +€12,227 | |
| Financial debts | 170/4 | - | €12,227 | +€12,227 | |
| Amounts payable within one year | 42/48 | €7,307 | €12,948 | +€5,640 | +77.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,587 | +€3,587 | |
| Trade debts | 44 | €574 | €8,285 | +€7,712 | +1,344% |
| Suppliers | 440/4 | €574 | €8,285 | +€7,712 | +1,344% |
| Advances received on contracts in progress | 46 | €3,312 | - | -€3,312 | |
| Taxes, remuneration and social security | 45 | €3,159 | €1,075 | -€2,084 | -66.0% |
| Taxes | 450/3 | €1,659 | €1,075 | -€584 | -35.2% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €263 | - | -€263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,143 | €3,517 | +€1,375 | +64.2% |
| Other operating charges | 640/8 | €574 | €1,514 | +€939 | +163% |
| Non-recurring operating charges | 66A | - | €744 | +€744 | |
| Gross operating margin | 9900 | €2,458 | -€538 | -€2,996 | |
| Operating profit (loss) | 9901 | -€259 | -€6,313 | -€6,054 | -2,336% |
| Financial income | 75/76B | €774 | €780 | +€6 | +0.7% |
| Recurring financial income | 75 | €774 | €780 | +€6 | +0.7% |
| Financial charges | 65/66B | €299 | €304 | +€5 | +1.7% |
| Recurring financial charges | 65 | €299 | €304 | +€5 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €216 | -€5,838 | -€6,054 | |
| Income taxes | 67/77 | €500 | - | -€500 | |
| Profit (loss) for the period | 9904 | -€285 | -€5,838 | -€5,553 | -1,950% |
| Profit (loss) for the period to be appropriated | 9905 | -€285 | -€5,838 | -€5,553 | -1,950% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.