IMBEL AGRO: 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.
IMBEL AGRO
Largest movements
- Cash +€32,723
up €32,723 (+25.0%), from €130,648 to €163,372
mainly Receivables within one year (+€29,992) and Trade debts (+€15,933)
- Receivables within one year -€29,992
down €29,992 (-47.8%), from €62,734 to €32,742
of which Other amounts receivable: -€25,191
- Profit (loss) carried forward -€184,183
no longer reported in 2025 (was €184,183)
- Reserves +€174,485
up €174,485 (+97.4%), from €179,053 to €353,538
- Gross operating margin -€9,054
down €9,054 (-14.2%), from €63,572 to €54,518
- Financial charges -€3,389
down €3,389 (-11.9%), from €28,376 to €24,987
- Depreciation +€2,558
up €2,558 (+98.8%), from €2,590 to €5,148
- Other operating charges -€1,541
down €1,541 (-24.8%), from €6,225 to €4,683
- Taxes +€722
up €722 (+10.4%), from €6,943 to €7,665
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 | €1,598,393 | €1,603,618 | +€5,225 | +0.3% |
| Fixed assets | 21/28 | €1,400,446 | €1,395,298 | -€5,148 | -0.4% |
| Tangible fixed assets | 22/27 | €1,400,446 | €1,395,298 | -€5,148 | -0.4% |
| Land and buildings | 22 | €1,400,446 | €1,395,298 | -€5,148 | -0.4% |
| Current assets | 29/58 | €197,947 | €208,320 | +€10,373 | +5.2% |
| Stocks and contracts in progress | 3 | €3,635 | €11,276 | +€7,641 | +210% |
| Stocks | 30/36 | €3,635 | €11,276 | +€7,641 | +210% |
| Amounts receivable within one year | 40/41 | €62,734 | €32,742 | -€29,992 | -47.8% |
| Trade receivables | 40 | €32,976 | €28,175 | -€4,801 | -14.6% |
| Other amounts receivable | 41 | €29,758 | €4,567 | -€25,191 | -84.7% |
| Cash at bank and in hand | 54/58 | €130,648 | €163,372 | +€32,723 | +25.0% |
| Deferred charges and accrued income | 490/1 | €931 | €932 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €1,598,393 | €1,603,618 | +€5,225 | +0.3% |
| Equity | 10/15 | €1,206,237 | €1,196,538 | -€9,698 | -0.8% |
| Contributions | 10/11 | €843,000 | €843,000 | = | 0.0% |
| Reserves | 13 | €179,053 | €353,538 | +€174,485 | +97.4% |
| Distributable reserves | 133 | €179,053 | €353,538 | +€174,485 | +97.4% |
| Profit (loss) carried forward | 14 | €184,183 | - | -€184,183 | |
| Amounts payable | 17/49 | €392,156 | €407,080 | +€14,923 | +3.8% |
| Amounts payable within one year | 42/48 | €363,920 | €382,278 | +€18,358 | +5.0% |
| Trade debts | 44 | €1,826 | €17,758 | +€15,933 | +873% |
| Suppliers | 440/4 | €1,826 | €17,758 | +€15,933 | +873% |
| Taxes, remuneration and social security | 45 | €3,228 | €1,025 | -€2,203 | -68.3% |
| Taxes | 450/3 | €3,228 | €1,025 | -€2,203 | -68.3% |
| Other amounts payable | 47/48 | €358,867 | €363,495 | +€4,628 | +1.3% |
| Accrued charges and deferred income | 492/3 | €28,236 | €24,802 | -€3,434 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,590 | €5,148 | +€2,558 | +98.8% |
| Other operating charges | 640/8 | €6,225 | €4,683 | -€1,541 | -24.8% |
| Gross operating margin | 9900 | €63,572 | €54,518 | -€9,054 | -14.2% |
| Operating profit (loss) | 9901 | €54,757 | €44,686 | -€10,071 | -18.4% |
| Financial income | 75/76B | €31 | €85 | +€54 | +174% |
| Recurring financial income | 75 | €31 | €85 | +€54 | +174% |
| Financial charges | 65/66B | €28,376 | €24,987 | -€3,389 | -11.9% |
| Recurring financial charges | 65 | €28,376 | €24,987 | -€3,389 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €26,412 | €19,785 | -€6,627 | -25.1% |
| Income taxes | 67/77 | €6,943 | €7,665 | +€722 | +10.4% |
| Profit (loss) for the period | 9904 | €19,469 | €12,120 | -€7,349 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,469 | €12,120 | -€7,349 | -37.7% |
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 20 October 2026 via checked.be.