LM TP-AGRI: what changed
LM TP-AGRI
Largest movements
- Tangible fixed assets -€42,108
down €42,108 (-41.9%), from €100,448 to €58,340
of which Furniture and vehicles: -€28,338
- Receivables within one year -€22,529
down €22,529 (-37.9%), from €59,459 to €36,930
of which Trade receivables: -€26,792
- Cash +€21,569
up €21,569 (+398%), from €5,425 to €26,995
mainly Net result for the year (+€30,139) and Depreciation (+€28,991)
- Stocks and contracts -€7,664
no longer reported in 2025 (was €7,664)
- Deferred charges and accrued income -€1,963
down €1,963 (-44.3%), from €4,434 to €2,471
- Other debts -€63,239
down €63,239 (-87.7%), from €72,133 to €8,895
- Reserves +€59,931
up €59,931 (+3,721%), from €1,610 to €61,541
- Profit (loss) carried forward -€29,792
no longer reported in 2025 (was €29,792)
- Debts after one year -€14,286
no longer reported in 2025 (was €14,286)
- Tax, wage and social debts -€9,892
down €9,892 (-69.7%), from €14,194 to €4,301
of which Remuneration and social security: -€7,415
- Turnover -€283,705
no longer reported in 2025 (was €283,705)
- Purchases and services -€214,979
no longer reported in 2025 (was €214,979)
- Staff costs -€38,699
down €38,699 (-95.6%), from €40,481 to €1,782
- Gross operating margin -€10,789
down €10,789 (-13.0%), from €83,228 to €72,439
- Depreciation -€10,393
down €10,393 (-26.4%), from €39,384 to €28,991
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,431 | €124,736 | -€52,695 | -29.7% |
| Fixed assets | 21/28 | €100,448 | €58,340 | -€42,108 | -41.9% |
| Tangible fixed assets | 22/27 | €100,448 | €58,340 | -€42,108 | -41.9% |
| Plant, machinery and equipment | 23 | €18,412 | €4,641 | -€13,770 | -74.8% |
| Furniture and vehicles | 24 | €82,036 | €53,698 | -€28,338 | -34.5% |
| Current assets | 29/58 | €76,983 | €66,396 | -€10,587 | -13.8% |
| Stocks and contracts in progress | 3 | €7,664 | - | -€7,664 | |
| Stocks | 30/36 | €7,664 | - | -€7,664 | |
| Amounts receivable within one year | 40/41 | €59,459 | €36,930 | -€22,529 | -37.9% |
| Trade receivables | 40 | €59,004 | €32,212 | -€26,792 | -45.4% |
| Other amounts receivable | 41 | €455 | €4,717 | +€4,262 | +937% |
| Cash at bank and in hand | 54/58 | €5,425 | €26,995 | +€21,569 | +398% |
| Deferred charges and accrued income | 490/1 | €4,434 | €2,471 | -€1,963 | -44.3% |
| Total equity and liabilities | 10/49 | €177,431 | €124,736 | -€52,695 | -29.7% |
| Equity | 10/15 | €45,712 | €73,941 | +€28,229 | +61.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,610 | €61,541 | +€59,931 | +3,721% |
| Distributable reserves | 133 | €1,610 | €61,541 | +€59,931 | +3,721% |
| Profit (loss) carried forward | 14 | €29,792 | - | -€29,792 | |
| Investment grants | 15 | €1,910 | - | -€1,910 | |
| Amounts payable | 17/49 | €131,718 | €50,794 | -€80,924 | -61.4% |
| Amounts payable after more than one year | 17 | €14,286 | - | -€14,286 | |
| Financial debts | 170/4 | €14,286 | - | -€14,286 | |
| Amounts payable within one year | 42/48 | €117,433 | €50,794 | -€66,638 | -56.7% |
| Current portion of amounts payable after more than one year | 42 | €14,286 | €14,286 | -€0 | 0.0% |
| Trade debts | 44 | €16,820 | €23,313 | +€6,493 | +38.6% |
| Suppliers | 440/4 | €16,820 | €23,313 | +€6,493 | +38.6% |
| Taxes, remuneration and social security | 45 | €14,194 | €4,301 | -€9,892 | -69.7% |
| Taxes | 450/3 | €6,478 | €4,001 | -€2,477 | -38.2% |
| Remuneration and social security | 454/9 | €7,716 | €300 | -€7,415 | -96.1% |
| Other amounts payable | 47/48 | €72,133 | €8,895 | -€63,239 | -87.7% |
| Turnover | 70 | €283,705 | - | -€283,705 | |
| Goods, raw materials, services and sundry goods | 60/61 | €214,979 | - | -€214,979 | |
| Remuneration, social security and pensions | 62 | €40,481 | €1,782 | -€38,699 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,384 | €28,991 | -€10,393 | -26.4% |
| Other operating charges | 640/8 | €1,479 | €340 | -€1,139 | -77.0% |
| Non-recurring operating charges | 66A | - | €11,918 | +€11,918 | |
| Gross operating margin | 9900 | €83,228 | €72,439 | -€10,789 | -13.0% |
| Operating profit (loss) | 9901 | €1,884 | €29,409 | +€27,525 | +1,461% |
| Financial income | 75/76B | €2,656 | €1,910 | -€746 | -28.1% |
| Recurring financial income | 75 | €2,656 | €1,910 | -€746 | -28.1% |
| Financial charges | 65/66B | €1,302 | €1,180 | -€122 | -9.4% |
| Recurring financial charges | 65 | €1,302 | €1,180 | -€122 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €3,238 | €30,139 | +€26,901 | +831% |
| Profit (loss) for the period | 9904 | €3,238 | €30,139 | +€26,901 | +831% |
| Profit (loss) for the period to be appropriated | 9905 | €3,238 | €30,139 | +€26,901 | +831% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.