ISAPLY AGRO: 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.
ISAPLY AGRO
Largest movements
- Cash +€52,830
up €52,830 (+71.5%), from €73,897 to €126,727
mainly Net result for the year (+€54,072) and Other debts (+€26,000)
- Receivables within one year -€22,338
down €22,338 (-16.0%), from €139,847 to €117,509
of which Trade receivables: -€24,597
- Stocks and contracts +€15,273
up €15,273 (+41.8%), from €36,577 to €51,850
- Profit (loss) carried forward +€54,072
up €54,072 (+120.8%), from €44,769 to €98,841
- Trade debts -€28,602
down €28,602 (-43.5%), from €65,723 to €37,121
- Other debts +€26,000
up €26,000 (+39.3%), from €66,100 to €92,100
- Tax, wage and social debts -€5,705
down €5,705 (-24.0%), from €23,729 to €18,024
- Gross operating margin +€3,577
up €3,577 (+5.1%), from €69,826 to €73,403
- Taxes +€3,101
up €3,101 (+20.8%), from €14,923 to €18,024
- Other operating charges +€948
up €948 (+180.0%), from €527 to €1,474
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 | €250,321 | €296,086 | +€45,765 | +18.3% |
| Current assets | 29/58 | €250,321 | €296,086 | +€45,765 | +18.3% |
| Stocks and contracts in progress | 3 | €36,577 | €51,850 | +€15,273 | +41.8% |
| Stocks | 30/36 | €36,577 | €51,850 | +€15,273 | +41.8% |
| Amounts receivable within one year | 40/41 | €139,847 | €117,509 | -€22,338 | -16.0% |
| Trade receivables | 40 | €137,428 | €112,831 | -€24,597 | -17.9% |
| Other amounts receivable | 41 | €2,419 | €4,677 | +€2,259 | +93.4% |
| Cash at bank and in hand | 54/58 | €73,897 | €126,727 | +€52,830 | +71.5% |
| Total equity and liabilities | 10/49 | €250,321 | €296,086 | +€45,765 | +18.3% |
| Equity | 10/15 | €94,769 | €148,841 | +€54,072 | +57.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,769 | €98,841 | +€54,072 | +120.8% |
| Amounts payable | 17/49 | €155,552 | €147,245 | -€8,307 | -5.3% |
| Amounts payable within one year | 42/48 | €155,552 | €147,245 | -€8,307 | -5.3% |
| Trade debts | 44 | €65,723 | €37,121 | -€28,602 | -43.5% |
| Suppliers | 440/4 | €65,723 | €37,121 | -€28,602 | -43.5% |
| Taxes, remuneration and social security | 45 | €23,729 | €18,024 | -€5,705 | -24.0% |
| Taxes | 450/3 | €23,729 | €18,024 | -€5,705 | -24.0% |
| Other amounts payable | 47/48 | €66,100 | €92,100 | +€26,000 | +39.3% |
| Other operating charges | 640/8 | €527 | €1,474 | +€948 | +180.0% |
| Gross operating margin | 9900 | €69,826 | €73,403 | +€3,577 | +5.1% |
| Operating profit (loss) | 9901 | €69,300 | €71,929 | +€2,629 | +3.8% |
| Financial income | 75/76B | - | €357 | +€357 | |
| Recurring financial income | 75 | - | €357 | +€357 | |
| Financial charges | 65/66B | €163 | €190 | +€26 | +16.2% |
| Recurring financial charges | 65 | €163 | €190 | +€26 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €69,136 | €72,096 | +€2,960 | +4.3% |
| Income taxes | 67/77 | €14,923 | €18,024 | +€3,101 | +20.8% |
| Profit (loss) for the period | 9904 | €54,213 | €54,072 | -€141 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,213 | €54,072 | -€141 | -0.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.