HENRY-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.
HENRY-AGRI
Largest movements
- Tangible fixed assets +€73,646
up €73,646 (+249%), from €29,586 to €103,232
of which Plant, machinery and equipment: +€78,201
- Stocks and contracts -€2,113
down €2,113 (-63.3%), from €3,340 to €1,227
- Other debts +€64,077
up €64,077 (+66.2%), from €96,775 to €160,851
- Profit (loss) carried forward +€9,763
up €9,763 (+11.1%), from -€88,085 to -€78,322
- Current portion of long-term debt -€5,143
no longer reported in 2025 (was €5,143)
- Tax, wage and social debts +€2,982
up €2,982 (+98.8%), from €3,018 to €6,000
of which Remuneration and social security: +€6,000
- Turnover -€50,027
no longer reported in 2025 (was €50,027)
- Purchases and services -€31,074
no longer reported in 2025 (was €31,074)
- Gross operating margin +€9,653
up €9,653 (+50.9%), from €18,953 to €28,606
- Depreciation -€1,602
down €1,602 (-8.0%), from €19,956 to €18,354
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 | €35,851 | €107,612 | +€71,762 | +200% |
| Fixed assets | 21/28 | €29,586 | €103,232 | +€73,646 | +249% |
| Tangible fixed assets | 22/27 | €29,586 | €103,232 | +€73,646 | +249% |
| Plant, machinery and equipment | 23 | €11,066 | €89,267 | +€78,201 | +707% |
| Furniture and vehicles | 24 | €18,520 | €13,965 | -€4,555 | -24.6% |
| Current assets | 29/58 | €6,265 | €4,381 | -€1,884 | -30.1% |
| Stocks and contracts in progress | 3 | €3,340 | €1,227 | -€2,113 | -63.3% |
| Stocks | 30/36 | €3,340 | €1,227 | -€2,113 | -63.3% |
| Amounts receivable within one year | 40/41 | €248 | €362 | +€114 | +45.8% |
| Trade receivables | 40 | €248 | €183 | -€65 | -26.2% |
| Other amounts receivable | 41 | - | €179 | +€179 | |
| Cash at bank and in hand | 54/58 | €526 | €967 | +€441 | +83.9% |
| Deferred charges and accrued income | 490/1 | €2,150 | €1,825 | -€326 | -15.1% |
| Total equity and liabilities | 10/49 | €35,851 | €107,612 | +€71,762 | +200% |
| Equity | 10/15 | -€69,085 | -€59,322 | +€9,763 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,085 | -€78,322 | +€9,763 | +11.1% |
| Amounts payable | 17/49 | €104,936 | €166,934 | +€61,998 | +59.1% |
| Amounts payable within one year | 42/48 | €104,936 | €166,934 | +€61,998 | +59.1% |
| Current portion of amounts payable after more than one year | 42 | €5,143 | - | -€5,143 | |
| Trade debts | 44 | - | €83 | +€83 | |
| Suppliers | 440/4 | - | €83 | +€83 | |
| Taxes, remuneration and social security | 45 | €3,018 | €6,000 | +€2,982 | +98.8% |
| Taxes | 450/3 | €3,018 | - | -€3,018 | |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €96,775 | €160,851 | +€64,077 | +66.2% |
| Turnover | 70 | €50,027 | - | -€50,027 | |
| Non-recurring operating income | 76A | - | €16,000 | +€16,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €31,074 | - | -€31,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,956 | €18,354 | -€1,602 | -8.0% |
| Other operating charges | 640/8 | €248 | €257 | +€9 | +3.6% |
| Gross operating margin | 9900 | €18,953 | €28,606 | +€9,653 | +50.9% |
| Operating profit (loss) | 9901 | -€1,252 | €9,994 | +€11,246 | |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €320 | €244 | -€76 | -23.8% |
| Recurring financial charges | 65 | €320 | €244 | -€76 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,572 | €9,763 | +€11,335 | |
| Profit (loss) for the period | 9904 | -€1,572 | €9,763 | +€11,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,572 | €9,763 | +€11,335 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.