GUIAGRI: what changed
Two fiscal 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.
GUIAGRI
Largest movements
- Stocks and contracts -€268,626
down €268,626 (-66.6%), from €403,621 to €134,995
- Tangible fixed assets -€57,121
down €57,121 (-2.9%), from €1.9m to €1.9m
of which Plant, machinery and equipment: -€142,988
- Receivables within one year -€49,311
down €49,311 (-15.5%), from €318,909 to €269,598
of which Other amounts receivable: -€73,782
- Debts after one year -€180,199
down €180,199 (-14.1%), from €1.3m to €1.1m
- Current portion of long-term debt -€104,382
down €104,382 (-26.9%), from €388,586 to €284,204
- Trade debts -€93,543
down €93,543 (-37.0%), from €252,624 to €159,081
- Profit (loss) carried forward +€74,814
up €74,814 (+20.7%), from €361,926 to €436,739
- Reserves -€39,031
down €39,031 (-14.1%), from €277,654 to €238,623
of which Tax-exempt reserves: -€39,031
- Depreciation +€34,636
up €34,636 (+15.8%), from €219,538 to €254,174
- Financial charges +€19,463
up €19,463 (+218.5%), from €8,908 to €28,371
- Gross operating margin +€9,355
up €9,355 (+3.0%), from €312,590 to €321,945
- Financial income -€4,701
down €4,701 (-85.3%), from €5,512 to €811
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 | €2,755,382 | €2,398,872 | -€356,509 | -12.9% |
| Fixed assets | 21/28 | €1,987,756 | €1,930,635 | -€57,121 | -2.9% |
| Tangible fixed assets | 22/27 | €1,947,298 | €1,890,177 | -€57,121 | -2.9% |
| Land and buildings | 22 | €287,512 | €373,552 | +€86,040 | +29.9% |
| Plant, machinery and equipment | 23 | €1,659,040 | €1,516,052 | -€142,988 | -8.6% |
| Furniture and vehicles | 24 | €745 | €573 | -€172 | -23.1% |
| Financial fixed assets | 28 | €40,458 | €40,458 | = | 0.0% |
| Current assets | 29/58 | €767,626 | €468,237 | -€299,389 | -39.0% |
| Stocks and contracts in progress | 3 | €403,621 | €134,995 | -€268,626 | -66.6% |
| Stocks | 30/36 | €403,621 | €134,995 | -€268,626 | -66.6% |
| Amounts receivable within one year | 40/41 | €318,909 | €269,598 | -€49,311 | -15.5% |
| Trade receivables | 40 | €245,067 | €269,538 | +€24,471 | +10.0% |
| Other amounts receivable | 41 | €73,842 | €60 | -€73,782 | -99.9% |
| Cash at bank and in hand | 54/58 | €36,058 | €51,036 | +€14,977 | +41.5% |
| Deferred charges and accrued income | 490/1 | €9,038 | €12,608 | +€3,571 | +39.5% |
| Total equity and liabilities | 10/49 | €2,755,382 | €2,398,872 | -€356,509 | -12.9% |
| Equity | 10/15 | €735,636 | €769,415 | +€33,779 | +4.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €277,654 | €238,623 | -€39,031 | -14.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €271,454 | €232,423 | -€39,031 | -14.4% |
| Profit (loss) carried forward | 14 | €361,926 | €436,739 | +€74,814 | +20.7% |
| Investment grants | 15 | €34,056 | €32,052 | -€2,003 | -5.9% |
| Provisions and deferred taxes | 16 | €104,692 | €89,476 | -€15,216 | -14.5% |
| Deferred taxes | 168 | €104,692 | €89,476 | -€15,216 | -14.5% |
| Amounts payable | 17/49 | €1,915,054 | €1,539,981 | -€375,073 | -19.6% |
| Amounts payable after more than one year | 17 | €1,273,844 | €1,093,645 | -€180,199 | -14.1% |
| Financial debts | 170/4 | €1,273,844 | €1,093,645 | -€180,199 | -14.1% |
| Amounts payable within one year | 42/48 | €641,210 | €446,336 | -€194,874 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €388,586 | €284,204 | -€104,382 | -26.9% |
| Trade debts | 44 | €252,624 | €159,081 | -€93,543 | -37.0% |
| Suppliers | 440/4 | €252,624 | €159,081 | -€93,543 | -37.0% |
| Taxes, remuneration and social security | 45 | - | €3,051 | +€3,051 | |
| Taxes | 450/3 | - | €3,051 | +€3,051 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219,538 | €254,174 | +€34,636 | +15.8% |
| Other operating charges | 640/8 | €8,853 | €6,860 | -€1,993 | -22.5% |
| Non-recurring operating charges | 66A | - | €12,784 | +€12,784 | |
| Gross operating margin | 9900 | €312,590 | €321,945 | +€9,355 | +3.0% |
| Operating profit (loss) | 9901 | €84,199 | €48,127 | -€36,072 | -42.8% |
| Financial income | 75/76B | €5,512 | €811 | -€4,701 | -85.3% |
| Recurring financial income | 75 | €5,512 | €811 | -€4,701 | -85.3% |
| Financial charges | 65/66B | €8,908 | €28,371 | +€19,463 | +218.5% |
| Recurring financial charges | 65 | €8,908 | €28,371 | +€19,463 | +218.5% |
| Profit (loss) for the period before taxes | 9903 | €80,803 | €20,567 | -€60,237 | -74.5% |
| Transfer from deferred taxes | 780 | €15,216 | €15,216 | = | 0.0% |
| Profit (loss) for the period | 9904 | €96,019 | €35,782 | -€60,237 | -62.7% |
| Transfer from tax-exempt reserves | 789 | €39,031 | €39,031 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €135,050 | €74,814 | -€60,237 | -44.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.