NATPAT 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.
NATPAT AGRI
Largest movements
- Tangible fixed assets -€14,646
down €14,646 (-18.4%), from €79,482 to €64,836
- Receivables within one year +€6,069
up €6,069 (+307%), from €1,978 to €8,046
of which Trade receivables: +€5,485
- Other debts +€10,056
up €10,056 (+14.0%), from €72,061 to €82,117
- Trade debts -€9,343
down €9,343 (-91.0%), from €10,266 to €923
- Profit (loss) carried forward -€4,672
down €4,672 (-29.7%), from -€15,722 to -€20,394
- Debts after one year -€4,399
down €4,399 (-79.4%), from €5,538 to €1,139
- Depreciation +€689
up €689 (+4.9%), from €13,957 to €14,646
- Other operating charges -€389
down €389 (-40.9%), from €951 to €562
- Gross operating margin -€287
down €287 (-2.4%), from €11,712 to €11,425
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,689 | €73,183 | -€8,506 | -10.4% |
| Fixed assets | 21/28 | €79,482 | €64,836 | -€14,646 | -18.4% |
| Tangible fixed assets | 22/27 | €79,482 | €64,836 | -€14,646 | -18.4% |
| Plant, machinery and equipment | 23 | €79,482 | €64,836 | -€14,646 | -18.4% |
| Current assets | 29/58 | €2,207 | €8,348 | +€6,141 | +278% |
| Amounts receivable within one year | 40/41 | €1,978 | €8,046 | +€6,069 | +307% |
| Trade receivables | 40 | €1,680 | €7,165 | +€5,485 | +326% |
| Other amounts receivable | 41 | €298 | €882 | +€584 | +196% |
| Cash at bank and in hand | 54/58 | €230 | €302 | +€72 | +31.3% |
| Total equity and liabilities | 10/49 | €81,689 | €73,183 | -€8,506 | -10.4% |
| Equity | 10/15 | -€10,722 | -€15,394 | -€4,672 | -43.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,722 | -€20,394 | -€4,672 | -29.7% |
| Amounts payable | 17/49 | €92,411 | €88,578 | -€3,833 | -4.1% |
| Amounts payable after more than one year | 17 | €5,538 | €1,139 | -€4,399 | -79.4% |
| Financial debts | 170/4 | €5,538 | €1,139 | -€4,399 | -79.4% |
| Amounts payable within one year | 42/48 | €86,873 | €87,439 | +€566 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €4,546 | €4,399 | -€147 | -3.2% |
| Trade debts | 44 | €10,266 | €923 | -€9,343 | -91.0% |
| Suppliers | 440/4 | €10,266 | €923 | -€9,343 | -91.0% |
| Other amounts payable | 47/48 | €72,061 | €82,117 | +€10,056 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,957 | €14,646 | +€689 | +4.9% |
| Other operating charges | 640/8 | €951 | €562 | -€389 | -40.9% |
| Gross operating margin | 9900 | €11,712 | €11,425 | -€287 | -2.4% |
| Operating profit (loss) | 9901 | -€3,197 | -€3,783 | -€586 | -18.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €914 | €889 | -€25 | -2.7% |
| Recurring financial charges | 65 | €914 | €889 | -€25 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,111 | -€4,672 | -€561 | -13.7% |
| Profit (loss) for the period | 9904 | -€4,111 | -€4,672 | -€561 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,111 | -€4,672 | -€561 | -13.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.