J-L. AGRI: what changed
What changed
J-L. AGRI
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€269,815
2023 · €131,919+€137,895
Equity
€1.2m
2023 · €972,975+€257,815
Cash
€152,696
2023 · €45,264+€107,432
Balance sheet total
€2.2m
2023 · €1.6m+€623,836
Largest movements
Assets
- Tangible fixed assets +€527,345
up €527,345 (+56.5%), from €933,265 to €1.5m
of which Plant, machinery and equipment: +€421,456
- Cash +€107,432
up €107,432 (+237%), from €45,264 to €152,696
mainly Depreciation (+€341,905) and Net result for the year (+€269,815)
Equity and liabilities
- Reserves +€255,482
up €255,482 (+131%), from €194,610 to €450,092
of which Tax-exempt reserves: +€165,482
- Other debts +€133,552
up €133,552 (+2,255%), from €5,922 to €139,474
- Tax, wage and social debts +€68,598
up €68,598 (+189%), from €36,246 to €104,844
of which Taxes: +€63,537
- Debts after one year +€57,180
up €57,180 (+17.4%), from €328,896 to €386,076
- Provisions +€55,161
up €55,161 (+178%), from €30,917 to €86,077
Income statement
- Financial income +€173,594
up €173,594 (+108%), from €160,156 to €333,750
of which Financial income: +€333,594
- Taxes +€20,590
new in 2024: €20,590
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€131,919
Gross operating margin
+€6,850
Staff costs
-€5,209
Depreciation
-€365
Other operating charges
+€3,405
Financial income
+€173,594
Financial charges
-€380
Taxes
-€20,590
Deferred taxes and other
-€19,411
Result 2024
€269,815
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€905,134
Investment
-€869,250
Financing
+€71,548
Cash 2023
€45,264
From operations (derived)
+€905,134
Net result for the year
+€269,815
Depreciation
+€341,905
Receivables within one year
+€10,941
Provisions
+€55,161
Trade debts
+€25,163
Tax, wage and social debts
+€68,598
Other debts
+€133,552
Investment (derived)
-€869,250
Investment in fixed assets (net)
-€869,250
Financing
+€71,548
Debts after one year
+€57,180
Current portion of long-term debt
+€26,368
Contributions, distributions and other
-€12,000
Cash 2024
€152,696
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,605,172 | €2,229,009 | +€623,836 | +38.9% |
| Fixed assets | 21/28 | €933,553 | €1,460,898 | +€527,345 | +56.5% |
| Tangible fixed assets | 22/27 | €933,265 | €1,460,610 | +€527,345 | +56.5% |
| Plant, machinery and equipment | 23 | €930,887 | €1,352,344 | +€421,456 | +45.3% |
| Furniture and vehicles | 24 | €2,378 | €108,267 | +€105,889 | +4,453% |
| Financial fixed assets | 28 | €288 | €288 | = | 0.0% |
| Current assets | 29/58 | €671,619 | €768,110 | +€96,491 | +14.4% |
| Amounts receivable within one year | 40/41 | €626,355 | €615,414 | -€10,941 | -1.7% |
| Trade receivables | 40 | €584,788 | €573,846 | -€10,941 | -1.9% |
| Other amounts receivable | 41 | €41,568 | €41,568 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,264 | €152,696 | +€107,432 | +237% |
| Total equity and liabilities | 10/49 | €1,605,172 | €2,229,009 | +€623,836 | +38.9% |
| Equity | 10/15 | €972,975 | €1,230,790 | +€257,815 | +26.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €194,610 | €450,092 | +€255,482 | +131% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €92,750 | €258,232 | +€165,482 | +178% |
| Distributable reserves | 133 | €100,000 | €190,000 | +€90,000 | +90.0% |
| Profit (loss) carried forward | 14 | €720,489 | €722,822 | +€2,332 | +0.3% |
| Investment grants | 15 | €39,276 | €39,276 | = | 0.0% |
| Provisions and deferred taxes | 16 | €30,917 | €86,077 | +€55,161 | +178% |
| Deferred taxes | 168 | €30,917 | €86,077 | +€55,161 | +178% |
| Amounts payable | 17/49 | €601,280 | €912,141 | +€310,861 | +51.7% |
| Amounts payable after more than one year | 17 | €328,896 | €386,076 | +€57,180 | +17.4% |
| Financial debts | 170/4 | €328,896 | €386,076 | +€57,180 | +17.4% |
| Amounts payable within one year | 42/48 | €272,384 | €526,065 | +€253,681 | +93.1% |
| Current portion of amounts payable after more than one year | 42 | €117,543 | €143,910 | +€26,368 | +22.4% |
| Trade debts | 44 | €98,687 | €123,850 | +€25,163 | +25.5% |
| Suppliers | 440/4 | €98,687 | €123,850 | +€25,163 | +25.5% |
| Advances received on contracts in progress | 46 | €13,987 | €13,987 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €36,246 | €104,844 | +€68,598 | +189% |
| Taxes | 450/3 | €5,597 | €69,134 | +€63,537 | +1,135% |
| Remuneration and social security | 454/9 | €30,649 | €35,710 | +€5,061 | +16.5% |
| Other amounts payable | 47/48 | €5,922 | €139,474 | +€133,552 | +2,255% |
| Remuneration, social security and pensions | 62 | €312,275 | €317,484 | +€5,209 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341,540 | €341,905 | +€365 | +0.1% |
| Other operating charges | 640/8 | €74,396 | €70,991 | -€3,405 | -4.6% |
| Gross operating margin | 9900 | €733,334 | €740,184 | +€6,850 | +0.9% |
| Operating profit (loss) | 9901 | €5,123 | €9,805 | +€4,682 | +91.4% |
| Financial income | 75/76B | €160,156 | €333,750 | +€173,594 | +108% |
| Recurring financial income | 75 | €156 | €333,750 | +€333,594 | +214,144% |
| Non-recurring financial income | 76B | €160,000 | €333,750 | +€173,750 | +109% |
| Financial charges | 65/66B | €9,610 | €9,990 | +€380 | +4.0% |
| Recurring financial charges | 65 | €9,610 | €9,990 | +€380 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €155,669 | €333,565 | +€177,896 | +114% |
| Transfer from deferred taxes | 780 | - | €32,152 | +€32,152 | |
| Transfer to deferred taxes | 680 | €23,750 | €75,313 | +€51,563 | +217% |
| Income taxes | 67/77 | - | €20,590 | +€20,590 | |
| Profit (loss) for the period | 9904 | €131,919 | €269,815 | +€137,895 | +105% |
| Transfer from tax-exempt reserves | 789 | - | €48,455 | +€48,455 | |
| Transfer to tax-exempt reserves | 689 | €71,250 | €225,938 | +€154,688 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €60,669 | €92,332 | +€31,663 | +52.2% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.