LuAgri: 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.
LuAgri
Largest movements
- Cash -€15,101
down €15,101 (-64.6%), from €23,386 to €8,285
mainly Investment in fixed assets (net) (-€27,527) and Net result for the year (-€25,953)
- Tangible fixed assets -€4,941
down €4,941 (-3.6%), from €135,755 to €130,814
of which Plant, machinery and equipment: -€12,381
- Receivables within one year -€3,571
down €3,571 (-32.1%), from €11,131 to €7,560
of which Other amounts receivable: -€2,998
- Profit (loss) carried forward -€25,953
down €25,953, from €626 to -€25,327
- Debts after one year -€12,318
down €12,318 (-8.3%), from €147,876 to €135,558
of which Financial debts: -€12,318
- Tax, wage and social debts +€5,703
up €5,703 (+257.1%), from €2,218 to €7,921
of which Remuneration and social security: +€4,328
- Trade debts +€4,007
up €4,007 (+675.1%), from €594 to €4,600
- Other debts +€3,646
up €3,646 (+105.3%), from €3,462 to €7,108
- Turnover -€101,512
no longer reported in 2025 (was €101,512)
- Purchases and services -€74,591
no longer reported in 2025 (was €74,591)
- Depreciation +€15,434
up €15,434 (+90.6%), from €17,034 to €32,468
- Staff costs +€14,910
up €14,910 (+183.7%), from €8,117 to €23,027
- Gross operating margin +€8,899
up €8,899 (+33.1%), from €26,921 to €35,820
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.
Cash bridge derived
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 | €171,783 | €147,186 | -€24,597 | -14.3% |
| Fixed assets | 21/28 | €135,755 | €130,814 | -€4,941 | -3.6% |
| Tangible fixed assets | 22/27 | €135,755 | €130,814 | -€4,941 | -3.6% |
| Plant, machinery and equipment | 23 | €93,806 | €81,424 | -€12,381 | -13.2% |
| Furniture and vehicles | 24 | €41,949 | €49,389 | +€7,440 | +17.7% |
| Current assets | 29/58 | €36,029 | €16,373 | -€19,656 | -54.6% |
| Stocks and contracts in progress | 3 | €468 | €263 | -€205 | -43.9% |
| Stocks | 30/36 | €468 | €263 | -€205 | -43.9% |
| Amounts receivable within one year | 40/41 | €11,131 | €7,560 | -€3,571 | -32.1% |
| Trade receivables | 40 | €8,122 | €7,550 | -€573 | -7.0% |
| Other amounts receivable | 41 | €3,009 | €11 | -€2,998 | -99.6% |
| Cash at bank and in hand | 54/58 | €23,386 | €8,285 | -€15,101 | -64.6% |
| Deferred charges and accrued income | 490/1 | €1,044 | €265 | -€779 | -74.6% |
| Total equity and liabilities | 10/49 | €171,783 | €147,186 | -€24,597 | -14.3% |
| Equity | 10/15 | €5,626 | -€20,327 | -€25,953 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €626 | -€25,327 | -€25,953 | |
| Amounts payable | 17/49 | €166,157 | €167,513 | +€1,356 | +0.8% |
| Amounts payable after more than one year | 17 | €147,876 | €135,558 | -€12,318 | -8.3% |
| Financial debts | 170/4 | €38,026 | €25,708 | -€12,318 | -32.4% |
| Other amounts payable | 178/9 | €109,850 | €109,850 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,248 | €31,948 | +€13,700 | +75.1% |
| Current portion of amounts payable after more than one year | 42 | €11,974 | €12,318 | +€344 | +2.9% |
| Trade debts | 44 | €594 | €4,600 | +€4,007 | +675.1% |
| Suppliers | 440/4 | €594 | €4,600 | +€4,007 | +675.1% |
| Taxes, remuneration and social security | 45 | €2,218 | €7,921 | +€5,703 | +257.1% |
| Taxes | 450/3 | - | €1,376 | +€1,376 | |
| Remuneration and social security | 454/9 | €2,218 | €6,546 | +€4,328 | +195.1% |
| Other amounts payable | 47/48 | €3,462 | €7,108 | +€3,646 | +105.3% |
| Accrued charges and deferred income | 492/3 | €33 | €7 | -€26 | -78.6% |
| Turnover | 70 | €101,512 | - | -€101,512 | |
| Goods, raw materials, services and sundry goods | 60/61 | €74,591 | - | -€74,591 | |
| Remuneration, social security and pensions | 62 | €8,117 | €23,027 | +€14,910 | +183.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,034 | €32,468 | +€15,434 | +90.6% |
| Other operating charges | 640/8 | €1,102 | €3,376 | +€2,275 | +206.5% |
| Non-recurring operating charges | 66A | - | €1,413 | +€1,413 | |
| Gross operating margin | 9900 | €26,921 | €35,820 | +€8,899 | +33.1% |
| Operating profit (loss) | 9901 | €669 | -€24,465 | -€25,133 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +5880.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +5880.0% |
| Financial charges | 65/66B | €42 | €1,492 | +€1,449 | +3425.2% |
| Recurring financial charges | 65 | €42 | €1,492 | +€1,449 | +3425.2% |
| Profit (loss) for the period before taxes | 9903 | €626 | -€25,953 | -€26,580 | |
| Profit (loss) for the period | 9904 | €626 | -€25,953 | -€26,580 | |
| Profit (loss) for the period to be appropriated | 9905 | €626 | -€25,953 | -€26,580 |
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 11 October 2026 via checked.be.