LUYCKX 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.
What changed
LUYCKX AGRI
NACE 01.610, Support activities for crop production
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€101,785
2024 · €207,258-€105,474
Equity
€1.6m
2024 · €1.5m+€101,785
Cash
€377,928
2024 · €49,821+€328,107
Balance sheet total
€3.6m
2024 · €4.5m-€901,800
Largest movements
Assets
- Receivables within one year -€1.2m
down €1.2m (-46.0%), from €2.7m to €1.4m
of which Trade receivables: -€1.1m
- Cash +€328,107
up €328,107 (+659%), from €49,821 to €377,928
mainly Receivables within one year (+€1.2m) and Short-term financial debts (+€185,000)
Equity and liabilities
- Trade debts -€1.2m
down €1.2m (-56.7%), from €2.1m to €899,227
- Short-term financial debts +€185,000
up €185,000 (+97.4%), from €190,000 to €375,000
- Reserves +€101,785
up €101,785 (+6.9%), from €1.5m to €1.6m
of which Distributable reserves: +€104,521
Income statement
- Gross operating margin -€169,894
down €169,894 (-21.2%), from €801,265 to €631,371
- Taxes -€50,797
down €50,797 (-53.9%), from €94,331 to €43,533
- Staff costs -€18,222
down €18,222 (-4.8%), from €382,141 to €363,918
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.
Result 2024
€207,258
Gross operating margin
-€169,894
Staff costs
+€18,222
Depreciation
-€4,585
Other operating charges
+€2,492
Other operating items
+€25
Financial income
+€1,541
Financial charges
-€4,058
Taxes
+€50,797
Deferred taxes and other
-€13
Result 2025
€101,785
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€204,225
Investment
-€49,799
Financing
+€173,681
Cash 2024
€49,821
From operations (derived)
+€204,225
Net result for the year
+€101,785
Depreciation
+€66,333
Stocks and contracts
-€11,009
Receivables within one year
+€1.2m
Deferred charges and accrued income
-€7,953
Smaller working-capital items
-€2,133
Trade debts
-€1.2m
Investment (derived)
-€49,799
Investment in fixed assets (net)
-€49,799
Financing
+€173,681
Debts after one year
-€8,960
Current portion of long-term debt
-€2,358
Short-term financial debts
+€185,000
Cash 2025
€377,928
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,511,857 | €3,610,057 | -€901,800 | -20.0% |
| Fixed assets | 21/28 | €372,473 | €355,939 | -€16,533 | -4.4% |
| Tangible fixed assets | 22/27 | €372,308 | €355,774 | -€16,533 | -4.4% |
| Land and buildings | 22 | €298,136 | €277,947 | -€20,190 | -6.8% |
| Furniture and vehicles | 24 | €65,057 | €42,352 | -€22,704 | -34.9% |
| Leasing and similar rights | 25 | - | €33,544 | +€33,544 | |
| Other tangible fixed assets | 26 | €9,114 | €1,931 | -€7,183 | -78.8% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €4,139,385 | €3,254,118 | -€885,267 | -21.4% |
| Stocks and contracts in progress | 3 | €1,409,210 | €1,420,219 | +€11,009 | +0.8% |
| Stocks | 30/36 | €1,409,210 | €1,420,219 | +€11,009 | +0.8% |
| Amounts receivable within one year | 40/41 | €2,676,581 | €1,444,245 | -€1.2m | -46.0% |
| Trade receivables | 40 | €2,565,421 | €1,427,329 | -€1.1m | -44.4% |
| Other amounts receivable | 41 | €111,160 | €16,917 | -€94,243 | -84.8% |
| Cash at bank and in hand | 54/58 | €49,821 | €377,928 | +€328,107 | +659% |
| Deferred charges and accrued income | 490/1 | €3,772 | €11,725 | +€7,953 | +211% |
| Total equity and liabilities | 10/49 | €4,511,857 | €3,610,057 | -€901,800 | -20.0% |
| Equity | 10/15 | €1,532,806 | €1,634,591 | +€101,785 | +6.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,470,806 | €1,572,591 | +€101,785 | +6.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,861 | €33,125 | -€2,737 | -7.6% |
| Distributable reserves | 133 | €1,428,745 | €1,533,267 | +€104,521 | +7.3% |
| Provisions and deferred taxes | 16 | €8,965 | €8,281 | -€684 | -7.6% |
| Deferred taxes | 168 | €8,965 | €8,281 | -€684 | -7.6% |
| Amounts payable | 17/49 | €2,970,085 | €1,967,185 | -€1.0m | -33.8% |
| Amounts payable after more than one year | 17 | €150,675 | €141,715 | -€8,960 | -5.9% |
| Financial debts | 170/4 | €150,675 | €141,715 | -€8,960 | -5.9% |
| Amounts payable within one year | 42/48 | €2,817,493 | €1,823,027 | -€994,466 | -35.3% |
| Current portion of amounts payable after more than one year | 42 | €45,939 | €43,581 | -€2,358 | -5.1% |
| Financial debts | 43 | €190,000 | €375,000 | +€185,000 | +97.4% |
| Credit institutions | 430/8 | €190,000 | €375,000 | +€185,000 | +97.4% |
| Trade debts | 44 | €2,074,360 | €899,227 | -€1.2m | -56.7% |
| Suppliers | 440/4 | €2,074,360 | €899,227 | -€1.2m | -56.7% |
| Taxes, remuneration and social security | 45 | €95,399 | €93,909 | -€1,491 | -1.6% |
| Taxes | 450/3 | €34,655 | €33,118 | -€1,536 | -4.4% |
| Remuneration and social security | 454/9 | €60,745 | €60,790 | +€46 | +0.1% |
| Other amounts payable | 47/48 | €411,795 | €411,311 | -€484 | -0.1% |
| Accrued charges and deferred income | 492/3 | €1,917 | €2,443 | +€526 | +27.4% |
| Non-recurring operating income | 76A | €81 | €44 | -€37 | -46.0% |
| Remuneration, social security and pensions | 62 | €382,141 | €363,918 | -€18,222 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,747 | €66,333 | +€4,585 | +7.4% |
| Other operating charges | 640/8 | €13,092 | €10,601 | -€2,492 | -19.0% |
| Non-recurring operating charges | 66A | €50 | €25 | -€25 | -50.0% |
| Gross operating margin | 9900 | €801,265 | €631,371 | -€169,894 | -21.2% |
| Operating profit (loss) | 9901 | €344,235 | €190,495 | -€153,741 | -44.7% |
| Financial income | 75/76B | €998 | €2,539 | +€1,541 | +155% |
| Recurring financial income | 75 | €998 | €2,539 | +€1,541 | +155% |
| Financial charges | 65/66B | €44,342 | €48,400 | +€4,058 | +9.2% |
| Recurring financial charges | 65 | €44,342 | €48,400 | +€4,058 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €300,891 | €144,634 | -€156,258 | -51.9% |
| Transfer from deferred taxes | 780 | €698 | €684 | -€13 | -1.9% |
| Income taxes | 67/77 | €94,331 | €43,533 | -€50,797 | -53.9% |
| Profit (loss) for the period | 9904 | €207,258 | €101,785 | -€105,474 | -50.9% |
| Transfer from tax-exempt reserves | 789 | €2,790 | €2,737 | -€54 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €210,049 | €104,521 | -€105,527 | -50.2% |
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 27 October 2026 via checked.be.