KPMB 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.
KPMB AGRI
Largest movements
- Cash +€141,535
up €141,535 (+25.4%), from €556,812 to €698,346
mainly Net result for the year (+€123,684) and Receivables within one year (+€44,634)
- Receivables within one year -€44,634
down €44,634 (-34.4%), from €129,644 to €85,009
of which Trade receivables: -€38,398
- Tangible fixed assets -€26,482
down €26,482 (-59.4%), from €44,613 to €18,131
- Stocks and contracts -€16,109
down €16,109 (-17.4%), from €92,480 to €76,372
- Reserves +€123,684
up €123,684 (+20.8%), from €593,289 to €716,973
- Other debts -€93,482
down €93,482 (-76.6%), from €122,023 to €28,541
- Trade debts +€37,716
up €37,716 (+70.6%), from €53,425 to €91,140
- Tax, wage and social debts -€15,027
down €15,027 (-44.0%), from €34,132 to €19,105
of which Remuneration and social security: -€27,573
- Gross operating margin +€130,825
up €130,825 (+27.8%), from €470,229 to €601,055
- Taxes +€29,575
up €29,575 (+254%), from €11,653 to €41,228
- Staff costs +€14,329
up €14,329 (+3.6%), from €393,182 to €407,511
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 | €827,005 | €877,859 | +€50,854 | +6.1% |
| Fixed assets | 21/28 | €44,613 | €18,131 | -€26,482 | -59.4% |
| Tangible fixed assets | 22/27 | €44,613 | €18,131 | -€26,482 | -59.4% |
| Plant, machinery and equipment | 23 | €44,613 | €18,131 | -€26,482 | -59.4% |
| Current assets | 29/58 | €782,392 | €859,727 | +€77,335 | +9.9% |
| Stocks and contracts in progress | 3 | €92,480 | €76,372 | -€16,109 | -17.4% |
| Stocks | 30/36 | €92,480 | €76,372 | -€16,109 | -17.4% |
| Amounts receivable within one year | 40/41 | €129,644 | €85,009 | -€44,634 | -34.4% |
| Trade receivables | 40 | €118,610 | €80,212 | -€38,398 | -32.4% |
| Other amounts receivable | 41 | €11,034 | €4,797 | -€6,237 | -56.5% |
| Cash at bank and in hand | 54/58 | €556,812 | €698,346 | +€141,535 | +25.4% |
| Deferred charges and accrued income | 490/1 | €3,456 | €0 | -€3,456 | -100% |
| Total equity and liabilities | 10/49 | €827,005 | €877,859 | +€50,854 | +6.1% |
| Equity | 10/15 | €611,889 | €735,573 | +€123,684 | +20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €593,289 | €716,973 | +€123,684 | +20.8% |
| Distributable reserves | 133 | €593,289 | €716,973 | +€123,684 | +20.8% |
| Amounts payable | 17/49 | €215,116 | €142,286 | -€72,830 | -33.9% |
| Amounts payable within one year | 42/48 | €209,580 | €138,786 | -€70,794 | -33.8% |
| Trade debts | 44 | €53,425 | €91,140 | +€37,716 | +70.6% |
| Suppliers | 440/4 | €53,425 | €91,140 | +€37,716 | +70.6% |
| Taxes, remuneration and social security | 45 | €34,132 | €19,105 | -€15,027 | -44.0% |
| Taxes | 450/3 | €6,559 | €19,105 | +€12,546 | +191% |
| Remuneration and social security | 454/9 | €27,573 | - | -€27,573 | |
| Other amounts payable | 47/48 | €122,023 | €28,541 | -€93,482 | -76.6% |
| Accrued charges and deferred income | 492/3 | €5,537 | €3,500 | -€2,037 | -36.8% |
| Remuneration, social security and pensions | 62 | €393,182 | €407,511 | +€14,329 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,885 | €26,482 | -€3,403 | -11.4% |
| Other operating charges | 640/8 | €1,823 | €2,954 | +€1,131 | +62.0% |
| Non-recurring operating charges | 66A | €900 | - | -€900 | |
| Gross operating margin | 9900 | €470,229 | €601,055 | +€130,825 | +27.8% |
| Operating profit (loss) | 9901 | €44,440 | €164,108 | +€119,668 | +269% |
| Financial income | 75/76B | €3,314 | €1,483 | -€1,830 | -55.2% |
| Recurring financial income | 75 | €3,314 | €1,483 | -€1,830 | -55.2% |
| Financial charges | 65/66B | €2,397 | €679 | -€1,718 | -71.7% |
| Recurring financial charges | 65 | €2,397 | €679 | -€1,718 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €45,357 | €164,912 | +€119,555 | +264% |
| Income taxes | 67/77 | €11,653 | €41,228 | +€29,575 | +254% |
| Profit (loss) for the period | 9904 | €33,703 | €123,684 | +€89,981 | +267% |
| Profit (loss) for the period to be appropriated | 9905 | €33,703 | €123,684 | +€89,981 | +267% |
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 28 October 2026 via checked.be.