JAPAN AGRO SERVICES: 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.
What changed
JAPAN AGRO SERVICES
NACE 72.109, Other research and development on natural sciences
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€2,200
2025 · €81,485-€79,284
Equity
€1.8m
2025 · €1.8m+€2,200
Cash
€1.2m
2025 · €745,551+€465,048
Balance sheet total
€2.3m
2025 · €2.4m-€129,454
Largest movements
Assets
- Receivables within one year -€643,727
down €643,727 (-73.4%), from €876,943 to €233,216
of which Trade receivables: -€669,683
- Cash +€465,048
up €465,048 (+62.4%), from €745,551 to €1.2m
mainly Receivables within one year (+€643,727) and Depreciation (+€83,252)
- Tangible fixed assets +€27,359
up €27,359 (+3.8%), from €716,908 to €744,267
of which Land and buildings: +€24,323
Equity and liabilities
- Trade debts -€80,374
down €80,374 (-43.8%), from €183,430 to €103,055
- Tax, wage and social debts -€52,873
down €52,873 (-13.7%), from €384,570 to €331,698
of which Taxes: -€33,614
Income statement
- Turnover -€232,351
down €232,351 (-7.3%), from €3.2m to €3.0m
- Other operating charges -€169,176
down €169,176 (-39.8%), from €425,488 to €256,312
- Staff costs +€62,110
up €62,110 (+3.3%), from €1.9m to €1.9m
From the 2025 result to the 2026 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.
Result 2025
€81,485
Turnover
-€232,351
Other operating income
+€3,035
Goods and materials
+€6,115
Services and other goods
+€13,914
Staff costs
-€62,110
Depreciation
-€406
Other operating charges
+€169,176
Other operating items
-€1,000
Financial income
+€125
Financial charges
-€2,235
Taxes
+€26,454
Result 2026
€2,200
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€585,007
Investment
-€119,959
Financing
€0
Cash 2025
€745,551
From operations (derived)
+€585,007
Net result for the year
+€2,200
Depreciation
+€83,252
Receivables within one year
+€643,727
Deferred charges and accrued income
-€12,518
Trade debts
-€80,374
Tax, wage and social debts
-€52,873
Accrued charges and deferred income
+€1,593
Investment (derived)
-€119,959
Investment in fixed assets (net)
-€119,959
Cash 2026
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,380,030 | €2,250,576 | -€129,454 | -5.4% |
| Fixed assets | 21/28 | €721,248 | €757,955 | +€36,707 | +5.1% |
| Intangible fixed assets | 21 | €1,494 | €10,842 | +€9,348 | +626% |
| Tangible fixed assets | 22/27 | €716,908 | €744,267 | +€27,359 | +3.8% |
| Land and buildings | 22 | €443,796 | €468,119 | +€24,323 | +5.5% |
| Plant, machinery and equipment | 23 | €220,348 | €224,160 | +€3,812 | +1.7% |
| Furniture and vehicles | 24 | €16,446 | €19,777 | +€3,331 | +20.3% |
| Other tangible fixed assets | 26 | €36,318 | €31,211 | -€5,107 | -14.1% |
| Assets under construction and advance payments | 27 | - | €1,000 | +€1,000 | |
| Financial fixed assets | 28 | €2,846 | €2,846 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,846 | €2,846 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,846 | €2,846 | = | 0.0% |
| Current assets | 29/58 | €1,658,782 | €1,492,621 | -€166,160 | -10.0% |
| Amounts receivable within one year | 40/41 | €876,943 | €233,216 | -€643,727 | -73.4% |
| Trade receivables | 40 | €793,016 | €123,333 | -€669,683 | -84.4% |
| Other amounts receivable | 41 | €83,927 | €109,883 | +€25,957 | +30.9% |
| Cash at bank and in hand | 54/58 | €745,551 | €1,210,599 | +€465,048 | +62.4% |
| Deferred charges and accrued income | 490/1 | €36,288 | €48,806 | +€12,518 | +34.5% |
| Total equity and liabilities | 10/49 | €2,380,030 | €2,250,576 | -€129,454 | -5.4% |
| Equity | 10/15 | €1,812,030 | €1,814,230 | +€2,200 | +0.1% |
| Contributions | 10/11 | €1,339,565 | €1,339,565 | = | 0.0% |
| Capital | 10 | €1,339,565 | €1,339,565 | = | 0.0% |
| Issued capital | 100 | €1,339,565 | €1,339,565 | = | 0.0% |
| Reserves | 13 | €31,451 | €31,561 | +€110 | +0.4% |
| Non-distributable reserves | 130/1 | €31,451 | €31,561 | +€110 | +0.4% |
| Legal reserve | 130 | €31,451 | €31,561 | +€110 | +0.4% |
| Profit (loss) carried forward | 14 | €441,014 | €443,104 | +€2,090 | +0.5% |
| Amounts payable | 17/49 | €568,000 | €436,346 | -€131,654 | -23.2% |
| Amounts payable within one year | 42/48 | €568,000 | €434,753 | -€133,247 | -23.5% |
| Trade debts | 44 | €183,430 | €103,055 | -€80,374 | -43.8% |
| Suppliers | 440/4 | €183,430 | €103,055 | -€80,374 | -43.8% |
| Taxes, remuneration and social security | 45 | €384,570 | €331,698 | -€52,873 | -13.7% |
| Taxes | 450/3 | €86,694 | €53,080 | -€33,614 | -38.8% |
| Remuneration and social security | 454/9 | €297,876 | €278,618 | -€19,258 | -6.5% |
| Accrued charges and deferred income | 492/3 | - | €1,593 | +€1,593 | |
| Operating income | 70/76A | €3,337,883 | €3,107,567 | -€230,316 | -6.9% |
| Turnover | 70 | €3,194,250 | €2,961,899 | -€232,351 | -7.3% |
| Other operating income | 74 | €129,633 | €132,668 | +€3,035 | +2.3% |
| Non-recurring operating income | 76A | €14,000 | €13,000 | -€1,000 | -7.1% |
| Operating charges | 60/66A | €3,197,921 | €3,071,232 | -€126,688 | -4.0% |
| Goods for resale, raw materials and consumables | 60 | €196,442 | €190,326 | -€6,115 | -3.1% |
| Purchases | 600/8 | €196,442 | €190,326 | -€6,115 | -3.1% |
| Services and other goods | 61 | €625,536 | €611,622 | -€13,914 | -2.2% |
| Remuneration, social security and pensions | 62 | €1,867,610 | €1,929,720 | +€62,110 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,846 | €83,252 | +€406 | +0.5% |
| Other operating charges | 640/8 | €425,488 | €256,312 | -€169,176 | -39.8% |
| Operating profit (loss) | 9901 | €139,962 | €36,334 | -€103,628 | -74.0% |
| Financial income | 75/76B | €0 | €125 | +€125 | |
| Recurring financial income | 75 | €0 | €125 | +€125 | |
| Other financial income | 752/9 | €0 | €125 | +€125 | |
| Financial charges | 65/66B | €5,025 | €7,261 | +€2,235 | +44.5% |
| Recurring financial charges | 65 | €5,025 | €7,261 | +€2,235 | +44.5% |
| Debt charges | 650 | €2,848 | €1,178 | -€1,670 | -58.6% |
| Other financial charges | 652/9 | €2,177 | €6,082 | +€3,905 | +179% |
| Profit (loss) for the period before taxes | 9903 | €134,936 | €29,198 | -€105,738 | -78.4% |
| Income taxes | 67/77 | €53,451 | €26,998 | -€26,454 | -49.5% |
| Taxes | 670/3 | €53,451 | €27,500 | -€25,951 | -48.6% |
| Tax adjustments and reversals of tax provisions | 77 | - | €503 | +€503 | |
| Profit (loss) for the period | 9904 | €81,485 | €2,200 | -€79,284 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,485 | €2,200 | -€79,284 | -97.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.