J.C. 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.
J.C. AGRI
Largest movements
- Receivables within one year -€389,914
down €389,914 (-59.6%), from €654,185 to €264,271
of which Other amounts receivable: -€240,948
- Tangible fixed assets +€222,678
up €222,678 (+16.7%), from €1.3m to €1.6m
of which Assets under construction and advance payments: +€516,546
- Cash +€143,461
up €143,461 (+99.5%), from €144,190 to €287,651
mainly Receivables within one year (+€389,914) and Depreciation (+€300,793)
- Trade debts +€142,949
up €142,949 (+12.8%), from €1.1m to €1.3m
- Other debts -€129,382
down €129,382 (-64.9%), from €199,384 to €70,002
- Accrued charges and deferred income +€120,083
up €120,083 (+40,188%), from €299 to €120,382
- Current portion of long-term debt -€78,409
down €78,409 (-23.4%), from €335,465 to €257,056
- Profit (loss) carried forward -€39,606
down €39,606 (-34.0%), from €116,488 to €76,882
- Gross operating margin -€81,977
down €81,977 (-16.2%), from €504,828 to €422,851
- Financial charges +€9,475
up €9,475 (+32.0%), from €29,633 to €39,108
- Taxes -€9,163
down €9,163 (-72.9%), from €12,562 to €3,399
- Depreciation +€5,824
up €5,824 (+2.0%), from €294,968 to €300,793
- Staff costs -€5,141
down €5,141 (-6.0%), from €84,998 to €79,857
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 | €2,418,953 | €2,415,486 | -€3,467 | -0.1% |
| Fixed assets | 21/28 | €1,334,800 | €1,557,478 | +€222,678 | +16.7% |
| Tangible fixed assets | 22/27 | €1,334,800 | €1,557,478 | +€222,678 | +16.7% |
| Plant, machinery and equipment | 23 | €11,455 | €5,125 | -€6,330 | -55.3% |
| Furniture and vehicles | 24 | - | €6,010 | +€6,010 | |
| Leasing and similar rights | 25 | €969,224 | €675,677 | -€293,548 | -30.3% |
| Assets under construction and advance payments | 27 | €354,120 | €870,666 | +€516,546 | +146% |
| Current assets | 29/58 | €1,084,154 | €858,008 | -€226,145 | -20.9% |
| Stocks and contracts in progress | 3 | €279,875 | €286,951 | +€7,077 | +2.5% |
| Stocks | 30/36 | €279,875 | €286,951 | +€7,077 | +2.5% |
| Amounts receivable within one year | 40/41 | €654,185 | €264,271 | -€389,914 | -59.6% |
| Trade receivables | 40 | €411,366 | €262,399 | -€148,967 | -36.2% |
| Other amounts receivable | 41 | €242,820 | €1,872 | -€240,948 | -99.2% |
| Current investments | 50/53 | - | €495 | +€495 | |
| Cash at bank and in hand | 54/58 | €144,190 | €287,651 | +€143,461 | +99.5% |
| Deferred charges and accrued income | 490/1 | €5,904 | €18,639 | +€12,735 | +216% |
| Total equity and liabilities | 10/49 | €2,418,953 | €2,415,486 | -€3,467 | -0.1% |
| Equity | 10/15 | €203,823 | €158,947 | -€44,876 | -22.0% |
| 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 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,488 | €76,882 | -€39,606 | -34.0% |
| Investment grants | 15 | €19,135 | €13,865 | -€5,270 | -27.5% |
| Amounts payable | 17/49 | €2,215,130 | €2,256,539 | +€41,409 | +1.9% |
| Amounts payable after more than one year | 17 | €524,689 | €537,093 | +€12,404 | +2.4% |
| Financial debts | 170/4 | €524,689 | €537,093 | +€12,404 | +2.4% |
| Amounts payable within one year | 42/48 | €1,690,142 | €1,599,064 | -€91,078 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €335,465 | €257,056 | -€78,409 | -23.4% |
| Trade debts | 44 | €1,113,863 | €1,256,813 | +€142,949 | +12.8% |
| Suppliers | 440/4 | €1,113,863 | €1,256,813 | +€142,949 | +12.8% |
| Taxes, remuneration and social security | 45 | €41,429 | €15,193 | -€26,236 | -63.3% |
| Taxes | 450/3 | €24,148 | €4,702 | -€19,446 | -80.5% |
| Remuneration and social security | 454/9 | €17,281 | €10,491 | -€6,790 | -39.3% |
| Other amounts payable | 47/48 | €199,384 | €70,002 | -€129,382 | -64.9% |
| Accrued charges and deferred income | 492/3 | €299 | €120,382 | +€120,083 | +40,188% |
| Remuneration, social security and pensions | 62 | €84,998 | €79,857 | -€5,141 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294,968 | €300,793 | +€5,824 | +2.0% |
| Other operating charges | 640/8 | €2,469 | €4,571 | +€2,102 | +85.1% |
| Gross operating margin | 9900 | €504,828 | €422,851 | -€81,977 | -16.2% |
| Operating profit (loss) | 9901 | €122,393 | €37,631 | -€84,763 | -69.3% |
| Financial income | 75/76B | €5,325 | €5,270 | -€55 | -1.0% |
| Recurring financial income | 75 | €5,325 | €5,270 | -€55 | -1.0% |
| Financial charges | 65/66B | €29,633 | €39,108 | +€9,475 | +32.0% |
| Recurring financial charges | 65 | €29,633 | €39,108 | +€9,475 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €98,086 | €3,792 | -€94,293 | -96.1% |
| Income taxes | 67/77 | €12,562 | €3,399 | -€9,163 | -72.9% |
| Profit (loss) for the period | 9904 | €85,524 | €394 | -€85,130 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,524 | €394 | -€85,130 | -99.5% |
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 22 October 2026 via checked.be.