NM AGRO INDUSTRIES: 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.
NM AGRO INDUSTRIES
Largest movements
- Receivables within one year -€54,909
down €54,909 (-98.8%), from €55,557 to €648
- Cash +€51,260
up €51,260 (+144%), from €35,576 to €86,836
mainly Net result for the year (+€63,293) and Receivables within one year (+€54,909)
- Tangible fixed assets -€34,631
down €34,631 (-1.4%), from €2.4m to €2.4m
of which Land and buildings: -€34,039
- Debts after one year -€94,987
down €94,987 (-31.9%), from €297,496 to €202,509
of which Other amounts payable: -€126,759
- Reserves +€86,006
up €86,006 (+44.3%), from €193,994 to €280,000
of which Distributable reserves: +€280,000
- Depreciation -€13,772
down €13,772 (-28.5%), from €48,403 to €34,631
- Taxes +€3,300
up €3,300 (+18.3%), from €18,000 to €21,300
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 | €2,511,905 | €2,473,652 | -€38,253 | -1.5% |
| Fixed assets | 21/28 | €2,419,429 | €2,384,798 | -€34,631 | -1.4% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €2,419,181 | €2,384,550 | -€34,631 | -1.4% |
| Land and buildings | 22 | €2,418,026 | €2,383,987 | -€34,039 | -1.4% |
| Plant, machinery and equipment | 23 | €101 | €101 | +€0 | +0.2% |
| Furniture and vehicles | 24 | €1,054 | €462 | -€592 | -56.2% |
| Financial fixed assets | 28 | €248 | €248 | +€0 | 0.0% |
| Current assets | 29/58 | €92,476 | €88,854 | -€3,622 | -3.9% |
| Stocks and contracts in progress | 3 | €1,344 | €1,370 | +€26 | +1.9% |
| Stocks | 30/36 | €1,344 | €1,370 | +€26 | +1.9% |
| Amounts receivable within one year | 40/41 | €55,557 | €648 | -€54,909 | -98.8% |
| Trade receivables | 40 | €55,557 | €648 | -€54,909 | -98.8% |
| Cash at bank and in hand | 54/58 | €35,576 | €86,836 | +€51,260 | +144% |
| Total equity and liabilities | 10/49 | €2,511,905 | €2,473,652 | -€38,253 | -1.5% |
| Equity | 10/15 | €2,169,730 | €2,233,023 | +€63,293 | +2.9% |
| Contributions | 10/11 | €1,939,941 | €1,939,941 | = | 0.0% |
| Reserves | 13 | €193,994 | €280,000 | +€86,006 | +44.3% |
| Non-distributable reserves | 130/1 | €193,994 | - | -€193,994 | |
| Reserves not available under the articles | 1311 | €193,994 | - | -€193,994 | |
| Distributable reserves | 133 | - | €280,000 | +€280,000 | |
| Profit (loss) carried forward | 14 | €35,795 | €13,082 | -€22,713 | -63.5% |
| Provisions and deferred taxes | 16 | €10,649 | €10,649 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,649 | €10,649 | = | 0.0% |
| Major repairs and maintenance | 162 | €10,649 | €10,649 | = | 0.0% |
| Amounts payable | 17/49 | €331,526 | €229,980 | -€101,546 | -30.6% |
| Amounts payable after more than one year | 17 | €297,496 | €202,509 | -€94,987 | -31.9% |
| Financial debts | 170/4 | €170,736 | €202,509 | +€31,773 | +18.6% |
| Other amounts payable | 178/9 | €126,759 | - | -€126,759 | |
| Amounts payable within one year | 42/48 | €34,031 | €27,471 | -€6,560 | -19.3% |
| Trade debts | 44 | €17,614 | €18,045 | +€431 | +2.4% |
| Suppliers | 440/4 | €17,614 | €18,045 | +€431 | +2.4% |
| Taxes, remuneration and social security | 45 | €16,417 | €9,426 | -€6,991 | -42.6% |
| Taxes | 450/3 | €16,417 | €9,426 | -€6,991 | -42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,403 | €34,631 | -€13,772 | -28.5% |
| Other operating charges | 640/8 | €11,371 | €10,381 | -€990 | -8.7% |
| Gross operating margin | 9900 | €131,515 | €130,882 | -€633 | -0.5% |
| Operating profit (loss) | 9901 | €71,742 | €85,870 | +€14,128 | +19.7% |
| Financial charges | 65/66B | €1,997 | €1,277 | -€720 | -36.1% |
| Recurring financial charges | 65 | €1,997 | €1,277 | -€720 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €69,744 | €84,593 | +€14,849 | +21.3% |
| Income taxes | 67/77 | €18,000 | €21,300 | +€3,300 | +18.3% |
| Profit (loss) for the period | 9904 | €51,744 | €63,293 | +€11,549 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,744 | €63,293 | +€11,549 | +22.3% |
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 16 October 2026 via checked.be.