GREEN.AGRIC.: 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.
GREEN.AGRIC.
Largest movements
- Receivables within one year -€177,550
down €177,550 (-30.1%), from €589,175 to €411,624
of which Trade receivables: -€178,249
- Stocks and contracts +€112,468
up €112,468 (+137%), from €81,818 to €194,285
- Cash +€63,212
up €63,212 (+345%), from €18,343 to €81,555
mainly Receivables within one year (+€177,550) and Depreciation (+€100,862)
- Tangible fixed assets -€21,678
down €21,678 (-6.0%), from €360,986 to €339,307
of which Plant, machinery and equipment: -€21,708
- Trade debts -€90,524
down €90,524 (-38.2%), from €236,699 to €146,175
- Reserves +€62,715
up €62,715 (+18.9%), from €331,981 to €394,696
of which Distributable reserves: +€69,733
- Other debts -€16,713
down €16,713 (-40.3%), from €41,447 to €24,734
- Debts after one year +€16,443
up €16,443 (+8.0%), from €205,171 to €221,614
- Tax, wage and social debts +€10,971
up €10,971 (+26.1%), from €42,035 to €53,006
- Gross operating margin -€57,648
down €57,648 (-22.6%), from €255,492 to €197,843
- Taxes -€10,705
down €10,705 (-25.9%), from €41,320 to €30,615
- Depreciation +€5,053
up €5,053 (+5.3%), from €95,809 to €100,862
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 | €1,052,618 | €1,032,921 | -€19,697 | -1.9% |
| Fixed assets | 21/28 | €360,986 | €339,307 | -€21,678 | -6.0% |
| Tangible fixed assets | 22/27 | €360,986 | €339,307 | -€21,678 | -6.0% |
| Land and buildings | 22 | €4,136 | €4,754 | +€618 | +14.9% |
| Plant, machinery and equipment | 23 | €356,262 | €334,553 | -€21,708 | -6.1% |
| Furniture and vehicles | 24 | €588 | - | -€588 | |
| Current assets | 29/58 | €691,632 | €693,614 | +€1,981 | +0.3% |
| Stocks and contracts in progress | 3 | €81,818 | €194,285 | +€112,468 | +137% |
| Stocks | 30/36 | €81,818 | €194,285 | +€112,468 | +137% |
| Amounts receivable within one year | 40/41 | €589,175 | €411,624 | -€177,550 | -30.1% |
| Trade receivables | 40 | €587,486 | €409,237 | -€178,249 | -30.3% |
| Other amounts receivable | 41 | €1,688 | €2,387 | +€699 | +41.4% |
| Cash at bank and in hand | 54/58 | €18,343 | €81,555 | +€63,212 | +345% |
| Deferred charges and accrued income | 490/1 | €2,296 | €6,149 | +€3,852 | +168% |
| Total equity and liabilities | 10/49 | €1,052,618 | €1,032,921 | -€19,697 | -1.9% |
| Equity | 10/15 | €429,876 | €492,591 | +€62,715 | +14.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €331,981 | €394,696 | +€62,715 | +18.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,545 | €49,526 | -€7,018 | -12.4% |
| Distributable reserves | 133 | €273,577 | €343,309 | +€69,733 | +25.5% |
| Profit (loss) carried forward | 14 | €85,495 | €85,495 | = | 0.0% |
| Provisions and deferred taxes | 16 | €13,583 | €11,244 | -€2,339 | -17.2% |
| Deferred taxes | 168 | €13,583 | €11,244 | -€2,339 | -17.2% |
| Amounts payable | 17/49 | €609,159 | €529,086 | -€80,072 | -13.1% |
| Amounts payable after more than one year | 17 | €205,171 | €221,614 | +€16,443 | +8.0% |
| Financial debts | 170/4 | €205,171 | €221,614 | +€16,443 | +8.0% |
| Amounts payable within one year | 42/48 | €403,866 | €307,472 | -€96,394 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €83,686 | €83,557 | -€129 | -0.2% |
| Trade debts | 44 | €236,699 | €146,175 | -€90,524 | -38.2% |
| Suppliers | 440/4 | €236,699 | €146,175 | -€90,524 | -38.2% |
| Taxes, remuneration and social security | 45 | €42,035 | €53,006 | +€10,971 | +26.1% |
| Taxes | 450/3 | €42,035 | €53,006 | +€10,971 | +26.1% |
| Other amounts payable | 47/48 | €41,447 | €24,734 | -€16,713 | -40.3% |
| Accrued charges and deferred income | 492/3 | €121 | - | -€121 | |
| Non-recurring operating income | 76A | €25,000 | - | -€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,809 | €100,862 | +€5,053 | +5.3% |
| Other operating charges | 640/8 | €456 | €1,412 | +€955 | +209% |
| Gross operating margin | 9900 | €255,492 | €197,843 | -€57,648 | -22.6% |
| Operating profit (loss) | 9901 | €159,226 | €95,570 | -€63,656 | -40.0% |
| Financial income | 75/76B | €54 | €104 | +€50 | +94.0% |
| Recurring financial income | 75 | €54 | €104 | +€50 | +94.0% |
| Financial charges | 65/66B | €6,250 | €4,684 | -€1,567 | -25.1% |
| Recurring financial charges | 65 | €6,250 | €4,684 | -€1,567 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €153,030 | €90,990 | -€62,040 | -40.5% |
| Transfer from deferred taxes | 780 | €1,117 | €2,339 | +€1,223 | +109% |
| Transfer to deferred taxes | 680 | €6,250 | - | -€6,250 | |
| Income taxes | 67/77 | €41,320 | €30,615 | -€10,705 | -25.9% |
| Profit (loss) for the period | 9904 | €106,577 | €62,715 | -€43,862 | -41.2% |
| Transfer from tax-exempt reserves | 789 | €3,350 | €7,018 | +€3,668 | +109% |
| Transfer to tax-exempt reserves | 689 | €18,750 | - | -€18,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €91,177 | €69,733 | -€21,444 | -23.5% |
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 28 October 2026 via checked.be.