L'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.
L'Agri
Largest movements
- Cash +€5,473
up €5,473 (+39.2%), from €13,973 to €19,446
mainly Receivables within one year (+€3,667) and Depreciation (+€3,543)
- Receivables within one year -€3,667
down €3,667 (-36.9%), from €9,948 to €6,281
of which Trade receivables: -€2,906
- Financial fixed assets -€2,598
down €2,598 (-100%), from €2,598 to €0
- Deferred charges and accrued income +€2,378
up €2,378 (+140%), from €1,693 to €4,070
- Debts after one year -€4,200
down €4,200 (-8.3%), from €50,900 to €46,700
- Reserves +€3,017
up €3,017 (+15.5%), from €19,503 to €22,520
- Trade debts +€1,740
up €1,740 (+30.7%), from €5,660 to €7,400
- Other debts +€1,204
up €1,204 (+2,051%), from €59 to €1,263
- Gross operating margin -€10,409
down €10,409 (-42.4%), from €24,550 to €14,141
- Financial charges +€1,765
up €1,765 (+59.1%), from €2,987 to €4,751
- Taxes -€1,756
down €1,756 (-55.4%), from €3,169 to €1,413
- Depreciation -€857
down €857 (-19.5%), from €4,400 to €3,543
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 | €89,317 | €90,860 | +€1,543 | +1.7% |
| Fixed assets | 21/28 | €63,704 | €61,063 | -€2,641 | -4.1% |
| Tangible fixed assets | 22/27 | €61,106 | €61,063 | -€43 | -0.1% |
| Land and buildings | 22 | €57,613 | €56,013 | -€1,600 | -2.8% |
| Plant, machinery and equipment | 23 | €3,210 | €5,050 | +€1,840 | +57.3% |
| Leasing and similar rights | 25 | €283 | €0 | -€283 | -100% |
| Financial fixed assets | 28 | €2,598 | €0 | -€2,598 | -100% |
| Current assets | 29/58 | €25,614 | €29,797 | +€4,184 | +16.3% |
| Amounts receivable within one year | 40/41 | €9,948 | €6,281 | -€3,667 | -36.9% |
| Trade receivables | 40 | €7,231 | €4,325 | -€2,906 | -40.2% |
| Other amounts receivable | 41 | €2,716 | €1,956 | -€761 | -28.0% |
| Cash at bank and in hand | 54/58 | €13,973 | €19,446 | +€5,473 | +39.2% |
| Deferred charges and accrued income | 490/1 | €1,693 | €4,070 | +€2,378 | +140% |
| Total equity and liabilities | 10/49 | €89,317 | €90,860 | +€1,543 | +1.7% |
| Equity | 10/15 | €23,503 | €26,520 | +€3,017 | +12.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €19,503 | €22,520 | +€3,017 | +15.5% |
| Distributable reserves | 133 | €19,503 | €22,520 | +€3,017 | +15.5% |
| Amounts payable | 17/49 | €65,815 | €64,340 | -€1,475 | -2.2% |
| Amounts payable after more than one year | 17 | €50,900 | €46,700 | -€4,200 | -8.3% |
| Financial debts | 170/4 | €50,900 | €46,700 | -€4,200 | -8.3% |
| Amounts payable within one year | 42/48 | €14,838 | €17,276 | +€2,438 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €4,200 | €4,200 | = | 0.0% |
| Trade debts | 44 | €5,660 | €7,400 | +€1,740 | +30.7% |
| Suppliers | 440/4 | €5,660 | €7,400 | +€1,740 | +30.7% |
| Taxes, remuneration and social security | 45 | €4,919 | €4,413 | -€506 | -10.3% |
| Taxes | 450/3 | €3,919 | €2,913 | -€1,006 | -25.7% |
| Remuneration and social security | 454/9 | €1,000 | €1,500 | +€500 | +50.0% |
| Other amounts payable | 47/48 | €59 | €1,263 | +€1,204 | +2,051% |
| Accrued charges and deferred income | 492/3 | €77 | €364 | +€287 | +375% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,400 | €3,543 | -€857 | -19.5% |
| Other operating charges | 640/8 | €1,593 | €1,416 | -€177 | -11.1% |
| Gross operating margin | 9900 | €24,550 | €14,141 | -€10,409 | -42.4% |
| Operating profit (loss) | 9901 | €18,557 | €9,181 | -€9,376 | -50.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.4% |
| Financial charges | 65/66B | €2,987 | €4,751 | +€1,765 | +59.1% |
| Recurring financial charges | 65 | €2,987 | €4,751 | +€1,765 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | €15,571 | €4,430 | -€11,141 | -71.5% |
| Income taxes | 67/77 | €3,169 | €1,413 | -€1,756 | -55.4% |
| Profit (loss) for the period | 9904 | €12,402 | €3,017 | -€9,385 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,402 | €3,017 | -€9,385 | -75.7% |
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 23 October 2026 via checked.be.