JBT Agribo: 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.
JBT Agribo
Largest movements
- Cash -€131,813
down €131,813 (-79.2%), from €166,451 to €34,638
mainly Debts after one year (-€149,275) and Trade debts (-€61,664)
- Receivables within one year -€62,808
down €62,808 (-12.2%), from €512,758 to €449,950
of which Trade receivables: -€54,605
- Tangible fixed assets -€38,174
down €38,174 (-8.1%), from €473,064 to €434,889
of which Land and buildings: -€33,241
- Stocks and contracts +€25,205
up €25,205 (+35.7%), from €70,615 to €95,820
- Debts after one year -€149,275
down €149,275 (-35.5%), from €420,088 to €270,812
of which Financial debts: -€145,428
- Trade debts -€61,664
down €61,664 (-57.1%), from €108,026 to €46,362
- Reserves +€27,925
up €27,925 (+7.4%), from €378,492 to €406,417
of which Distributable reserves: +€27,925
- Tax, wage and social debts -€17,575
down €17,575 (-25.4%), from €69,062 to €51,487
- Gross operating margin -€170,357
down €170,357 (-63.5%), from €268,186 to €97,829
- Taxes -€41,095
down €41,095 (-80.9%), from €50,821 to €9,726
- Depreciation -€19,282
down €19,282 (-33.6%), from €57,456 to €38,174
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 | €1,228,096 | €1,020,506 | -€207,590 | -16.9% |
| Fixed assets | 21/28 | €473,064 | €434,889 | -€38,174 | -8.1% |
| Tangible fixed assets | 22/27 | €473,064 | €434,889 | -€38,174 | -8.1% |
| Land and buildings | 22 | €465,855 | €432,613 | -€33,241 | -7.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €7,209 | €2,276 | -€4,933 | -68.4% |
| Current assets | 29/58 | €755,033 | €585,617 | -€169,416 | -22.4% |
| Stocks and contracts in progress | 3 | €70,615 | €95,820 | +€25,205 | +35.7% |
| Stocks | 30/36 | €70,615 | €95,820 | +€25,205 | +35.7% |
| Amounts receivable within one year | 40/41 | €512,758 | €449,950 | -€62,808 | -12.2% |
| Trade receivables | 40 | €70,155 | €15,550 | -€54,605 | -77.8% |
| Other amounts receivable | 41 | €442,604 | €434,401 | -€8,203 | -1.9% |
| Cash at bank and in hand | 54/58 | €166,451 | €34,638 | -€131,813 | -79.2% |
| Deferred charges and accrued income | 490/1 | €5,208 | €5,208 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,228,096 | €1,020,506 | -€207,590 | -16.9% |
| Equity | 10/15 | €478,492 | €506,417 | +€27,925 | +5.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €378,492 | €406,417 | +€27,925 | +7.4% |
| Non-distributable reserves | 130/1 | €4,837 | €4,837 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,837 | €4,837 | = | 0.0% |
| Distributable reserves | 133 | €373,655 | €401,580 | +€27,925 | +7.5% |
| Amounts payable | 17/49 | €749,604 | €514,089 | -€235,515 | -31.4% |
| Amounts payable after more than one year | 17 | €420,088 | €270,812 | -€149,275 | -35.5% |
| Financial debts | 170/4 | €329,006 | €183,578 | -€145,428 | -44.2% |
| Other amounts payable | 178/9 | €91,082 | €87,234 | -€3,847 | -4.2% |
| Amounts payable within one year | 42/48 | €329,516 | €243,276 | -€86,240 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €152,428 | €145,428 | -€7,000 | -4.6% |
| Trade debts | 44 | €108,026 | €46,362 | -€61,664 | -57.1% |
| Suppliers | 440/4 | €108,026 | €46,362 | -€61,664 | -57.1% |
| Taxes, remuneration and social security | 45 | €69,062 | €51,487 | -€17,575 | -25.4% |
| Taxes | 450/3 | €69,062 | €51,487 | -€17,575 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,456 | €38,174 | -€19,282 | -33.6% |
| Other operating charges | 640/8 | €9,197 | €7,096 | -€2,101 | -22.8% |
| Gross operating margin | 9900 | €268,186 | €97,829 | -€170,357 | -63.5% |
| Operating profit (loss) | 9901 | €201,533 | €52,559 | -€148,974 | -73.9% |
| Financial income | 75/76B | €2,973 | €1,274 | -€1,699 | -57.2% |
| Recurring financial income | 75 | €2,973 | €1,274 | -€1,699 | -57.2% |
| Financial charges | 65/66B | €16,944 | €16,182 | -€762 | -4.5% |
| Recurring financial charges | 65 | €16,944 | €16,182 | -€762 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €187,562 | €37,651 | -€149,912 | -79.9% |
| Income taxes | 67/77 | €50,821 | €9,726 | -€41,095 | -80.9% |
| Profit (loss) for the period | 9904 | €136,741 | €27,925 | -€108,817 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €136,741 | €27,925 | -€108,817 | -79.6% |
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.