Oost Agro: 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.
Oost Agro
Largest movements
- Receivables within one year +€265,939
up €265,939 (+13.0%), from €2.0m to €2.3m
of which Trade receivables: +€265,777
- Cash +€254,183
up €254,183 (+98.3%), from €258,680 to €512,863
mainly Trade debts (+€946,476) and Depreciation (+€324,463)
- Tangible fixed assets +€137,887
up €137,887 (+18.0%), from €764,317 to €902,205
of which Leasing and similar rights: +€106,953
- Stocks and contracts +€104,379
up €104,379 (+34.6%), from €301,640 to €406,020
- Trade debts +€946,476
up €946,476 (+67.8%), from €1.4m to €2.3m
- Other debts -€166,195
down €166,195 (-61.0%), from €272,527 to €106,332
- Gross operating margin -€131,603
down €131,603 (-18.1%), from €725,218 to €593,615
- Staff costs +€81,044
up €81,044 (+64.1%), from €126,357 to €207,401
- Taxes -€67,318
down €67,318 (-87.1%), from €77,247 to €9,929
- Depreciation +€47,326
up €47,326 (+17.1%), from €277,137 to €324,463
- Financial charges +€10,105
up €10,105 (+83.1%), from €12,156 to €22,262
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 | €3,421,636 | €4,216,388 | +€794,752 | +23.2% |
| Fixed assets | 21/28 | €764,317 | €902,205 | +€137,887 | +18.0% |
| Tangible fixed assets | 22/27 | €764,317 | €902,205 | +€137,887 | +18.0% |
| Plant, machinery and equipment | 23 | €58,246 | €146,898 | +€88,651 | +152% |
| Furniture and vehicles | 24 | €706,071 | €648,354 | -€57,717 | -8.2% |
| Leasing and similar rights | 25 | - | €106,953 | +€106,953 | |
| Current assets | 29/58 | €2,657,318 | €3,314,183 | +€656,865 | +24.7% |
| Stocks and contracts in progress | 3 | €301,640 | €406,020 | +€104,379 | +34.6% |
| Stocks | 30/36 | €301,640 | €406,020 | +€104,379 | +34.6% |
| Amounts receivable within one year | 40/41 | €2,045,763 | €2,311,703 | +€265,939 | +13.0% |
| Trade receivables | 40 | €2,028,887 | €2,294,664 | +€265,777 | +13.1% |
| Other amounts receivable | 41 | €16,877 | €17,039 | +€162 | +1.0% |
| Current investments | 50/53 | €43,000 | €50,000 | +€7,000 | +16.3% |
| Cash at bank and in hand | 54/58 | €258,680 | €512,863 | +€254,183 | +98.3% |
| Deferred charges and accrued income | 490/1 | €8,235 | €33,598 | +€25,363 | +308% |
| Total equity and liabilities | 10/49 | €3,421,636 | €4,216,388 | +€794,752 | +23.2% |
| Equity | 10/15 | €255,729 | €293,886 | +€38,156 | +14.9% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €231,729 | €269,886 | +€38,156 | +16.5% |
| Distributable reserves | 133 | €231,729 | €269,886 | +€38,156 | +16.5% |
| Amounts payable | 17/49 | €3,165,906 | €3,922,502 | +€756,596 | +23.9% |
| Amounts payable after more than one year | 17 | €994,706 | €983,226 | -€11,480 | -1.2% |
| Financial debts | 170/4 | €994,706 | €983,226 | -€11,480 | -1.2% |
| Amounts payable within one year | 42/48 | €2,171,200 | €2,939,229 | +€768,028 | +35.4% |
| Current portion of amounts payable after more than one year | 42 | €147,598 | €120,077 | -€27,521 | -18.6% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €1,396,910 | €2,343,387 | +€946,476 | +67.8% |
| Suppliers | 440/4 | €1,396,910 | €2,343,387 | +€946,476 | +67.8% |
| Taxes, remuneration and social security | 45 | €54,165 | €69,433 | +€15,267 | +28.2% |
| Taxes | 450/3 | €29,743 | €35,262 | +€5,519 | +18.6% |
| Remuneration and social security | 454/9 | €24,422 | €34,170 | +€9,748 | +39.9% |
| Other amounts payable | 47/48 | €272,527 | €106,332 | -€166,195 | -61.0% |
| Accrued charges and deferred income | 492/3 | - | €48 | +€48 | |
| Remuneration, social security and pensions | 62 | €126,357 | €207,401 | +€81,044 | +64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €277,137 | €324,463 | +€47,326 | +17.1% |
| Other operating charges | 640/8 | €1,461 | €625 | -€836 | -57.2% |
| Gross operating margin | 9900 | €725,218 | €593,615 | -€131,603 | -18.1% |
| Operating profit (loss) | 9901 | €320,263 | €61,126 | -€259,137 | -80.9% |
| Financial income | 75/76B | €869 | €9,220 | +€8,352 | +961% |
| Recurring financial income | 75 | €869 | €9,220 | +€8,352 | +961% |
| Financial charges | 65/66B | €12,156 | €22,262 | +€10,105 | +83.1% |
| Recurring financial charges | 65 | €12,156 | €22,262 | +€10,105 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | €308,976 | €48,085 | -€260,891 | -84.4% |
| Income taxes | 67/77 | €77,247 | €9,929 | -€67,318 | -87.1% |
| Profit (loss) for the period | 9904 | €231,729 | €38,156 | -€193,573 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €231,729 | €38,156 | -€193,573 | -83.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.