JOANNE AGRI: what changed
What changed
JOANNE AGRI
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
-€52,681
2024 · €116,135-€168,816
Equity
€1.2m
2024 · €1.3m-€77,148
Cash
€360,471
2024 · €503,745-€143,274
Balance sheet total
€1.4m
2024 · €1.5m-€98,013
Largest movements
Assets
- Cash -€143,274
down €143,274 (-28.4%), from €503,745 to €360,471
mainly Receivables within one year (-€57,697) and Net result for the year (-€52,681)
- Receivables within one year +€57,697
up €57,697 (+22.5%), from €256,669 to €314,366
of which Other amounts receivable: +€75,992
- Tangible fixed assets -€14,837
down €14,837 (-3.4%), from €440,352 to €425,515
of which Land and buildings: -€16,509
Equity and liabilities
- Profit (loss) carried forward -€52,681
down €52,681, from €22,433 to -€30,249
- Tax, wage and social debts -€43,751
down €43,751 (-97.3%), from €44,959 to €1,208
- Trade debts +€31,823
up €31,823 (+27.8%), from €114,677 to €146,500
- Reserves -€24,467
down €24,467 (-4.8%), from €511,523 to €487,056
of which Distributable reserves: -€24,467
Income statement
- Gross operating margin -€224,882
down €224,882, from €210,318 to -€14,564
- Taxes -€57,244
down €57,244 (-99.6%), from €57,445 to €202
- Other operating charges +€4,987
up €4,987 (+68.6%), from €7,265 to €12,252
Change in the result, 2024 to 2025
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 2024
€116,135
Gross operating margin
-€224,882
Depreciation
+€1,816
Other operating charges
-€4,987
Financial income
+€612
Financial charges
+€1,382
Taxes
+€57,244
Result 2025
-€52,681
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€101,057
Investment
-€9,417
Financing
-€32,800
Cash 2024
€503,745
From operations (derived)
-€101,057
Net result for the year
-€52,681
Depreciation
+€24,253
Stocks and contracts
+€1,552
Receivables within one year
-€57,697
Deferred charges and accrued income
-€3,952
Trade debts
+€31,823
Tax, wage and social debts
-€43,751
Other debts
-€604
Investment (derived)
-€9,417
Investment in fixed assets (net)
-€9,417
Financing
-€32,800
Debts after one year
-€8,333
Contributions, distributions and other
-€24,467
Cash 2025
€360,471
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,473,374 | €1,375,360 | -€98,013 | -6.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €666,406 | €651,569 | -€14,837 | -2.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €440,352 | €425,515 | -€14,837 | -3.4% |
| Land and buildings | 22 | €433,686 | €417,178 | -€16,509 | -3.8% |
| Plant, machinery and equipment | 23 | €6,665 | €3,716 | -€2,950 | -44.3% |
| Furniture and vehicles | 24 | €0 | €4,622 | +€4,622 | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €226,054 | €226,054 | = | 0.0% |
| Current assets | 29/58 | €806,968 | €723,791 | -€83,177 | -10.3% |
| Stocks and contracts in progress | 3 | €10,460 | €8,908 | -€1,552 | -14.8% |
| Stocks | 30/36 | €10,460 | €8,908 | -€1,552 | -14.8% |
| Amounts receivable within one year | 40/41 | €256,669 | €314,366 | +€57,697 | +22.5% |
| Trade receivables | 40 | €189,506 | €171,211 | -€18,295 | -9.7% |
| Other amounts receivable | 41 | €67,163 | €143,155 | +€75,992 | +113% |
| Current investments | 50/53 | €32,061 | €32,061 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €503,745 | €360,471 | -€143,274 | -28.4% |
| Deferred charges and accrued income | 490/1 | €4,033 | €7,985 | +€3,952 | +98.0% |
| Total equity and liabilities | 10/49 | €1,473,374 | €1,375,360 | -€98,013 | -6.7% |
| Equity | 10/15 | €1,276,292 | €1,199,144 | -€77,148 | -6.0% |
| Contributions | 10/11 | €742,337 | €742,337 | = | 0.0% |
| Reserves | 13 | €511,523 | €487,056 | -€24,467 | -4.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €505,323 | €480,856 | -€24,467 | -4.8% |
| Profit (loss) carried forward | 14 | €22,433 | -€30,249 | -€52,681 | |
| Amounts payable | 17/49 | €197,081 | €176,216 | -€20,865 | -10.6% |
| Amounts payable after more than one year | 17 | €16,667 | €8,333 | -€8,333 | -50.0% |
| Financial debts | 170/4 | €16,667 | €8,333 | -€8,333 | -50.0% |
| Amounts payable within one year | 42/48 | €180,415 | €167,883 | -€12,532 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €8,333 | €8,333 | = | 0.0% |
| Trade debts | 44 | €114,677 | €146,500 | +€31,823 | +27.8% |
| Suppliers | 440/4 | €114,677 | €146,500 | +€31,823 | +27.8% |
| Taxes, remuneration and social security | 45 | €44,959 | €1,208 | -€43,751 | -97.3% |
| Taxes | 450/3 | €44,959 | €1,208 | -€43,751 | -97.3% |
| Other amounts payable | 47/48 | €12,445 | €11,841 | -€604 | -4.9% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,069 | €24,253 | -€1,816 | -7.0% |
| Other operating charges | 640/8 | €7,265 | €12,252 | +€4,987 | +68.6% |
| Gross operating margin | 9900 | €210,318 | -€14,564 | -€224,882 | |
| Operating profit (loss) | 9901 | €176,984 | -€51,069 | -€228,053 | |
| Financial income | 75/76B | €790 | €1,402 | +€612 | +77.5% |
| Recurring financial income | 75 | €790 | €1,402 | +€612 | +77.5% |
| Financial charges | 65/66B | €4,194 | €2,812 | -€1,382 | -32.9% |
| Recurring financial charges | 65 | €4,194 | €2,812 | -€1,382 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €173,580 | -€52,480 | -€226,060 | |
| Income taxes | 67/77 | €57,445 | €202 | -€57,244 | -99.6% |
| Profit (loss) for the period | 9904 | €116,135 | -€52,681 | -€168,816 | |
| Profit (loss) for the period to be appropriated | 9905 | €116,135 | -€52,681 | -€168,816 |
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 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.