MB 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.
MB AGRI
Largest movements
- Cash +€24,276
up €24,276 (+87.7%), from €27,671 to €51,947
mainly Net result for the year (+€28,618) and Tax, wage and social debts (+€10,743)
- Receivables within one year +€15,023
up €15,023 (+147%), from €10,202 to €25,225
- Reserves +€28,618
up €28,618 (+146%), from €19,563 to €48,181
- Tax, wage and social debts +€10,743
up €10,743 (+145%), from €7,400 to €18,143
- Turnover +€20,591
up €20,591 (+40.5%), from €50,900 to €71,491
- Gross operating margin +€12,497
up €12,497 (+45.6%), from €27,420 to €39,917
- Purchases and services +€8,094
up €8,094 (+34.5%), from €23,480 to €31,574
- Taxes +€3,343
up €3,343 (+45.2%), from €7,400 to €10,743
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 | €46,488 | €85,885 | +€39,397 | +84.7% |
| Current assets | 29/58 | €46,488 | €85,885 | +€39,397 | +84.7% |
| Stocks and contracts in progress | 3 | €8,615 | €8,069 | -€546 | -6.3% |
| Stocks | 30/36 | €8,615 | €8,069 | -€546 | -6.3% |
| Amounts receivable within one year | 40/41 | €10,202 | €25,225 | +€15,023 | +147% |
| Trade receivables | 40 | €10,202 | €25,225 | +€15,023 | +147% |
| Cash at bank and in hand | 54/58 | €27,671 | €51,947 | +€24,276 | +87.7% |
| Deferred charges and accrued income | 490/1 | - | €644 | +€644 | |
| Total equity and liabilities | 10/49 | €46,488 | €85,885 | +€39,397 | +84.7% |
| Equity | 10/15 | €21,563 | €50,181 | +€28,618 | +133% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,563 | €48,181 | +€28,618 | +146% |
| Distributable reserves | 133 | €19,563 | €48,181 | +€28,618 | +146% |
| Amounts payable | 17/49 | €24,925 | €35,704 | +€10,779 | +43.2% |
| Amounts payable within one year | 42/48 | €24,517 | €35,704 | +€11,187 | +45.6% |
| Trade debts | 44 | - | €479 | +€479 | |
| Suppliers | 440/4 | - | €479 | +€479 | |
| Taxes, remuneration and social security | 45 | €7,400 | €18,143 | +€10,743 | +145% |
| Taxes | 450/3 | €7,400 | €18,143 | +€10,743 | +145% |
| Other amounts payable | 47/48 | €17,117 | €17,082 | -€35 | -0.2% |
| Accrued charges and deferred income | 492/3 | €408 | - | -€408 | |
| Turnover | 70 | €50,900 | €71,491 | +€20,591 | +40.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,480 | €31,574 | +€8,094 | +34.5% |
| Other operating charges | 640/8 | €387 | €496 | +€109 | +28.2% |
| Gross operating margin | 9900 | €27,420 | €39,917 | +€12,497 | +45.6% |
| Operating profit (loss) | 9901 | €27,033 | €39,421 | +€12,388 | +45.8% |
| Financial charges | 65/66B | €70 | €60 | -€10 | -14.3% |
| Recurring financial charges | 65 | €70 | €60 | -€10 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €26,963 | €39,361 | +€12,398 | +46.0% |
| Income taxes | 67/77 | €7,400 | €10,743 | +€3,343 | +45.2% |
| Profit (loss) for the period | 9904 | €19,563 | €28,618 | +€9,055 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,563 | €28,618 | +€9,055 | +46.3% |
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 15 October 2026 via checked.be.