PKS 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.
PKS AGRO
Largest movements
- Receivables within one year -€15,991
down €15,991 (-99.0%), from €16,149 to €158
of which Trade receivables: -€15,116
- Stocks and contracts -€14,579
no longer reported in 2025 (was €14,579)
- Cash -€12,822
down €12,822 (-29.2%), from €43,945 to €31,123
mainly Trade debts (-€58,510) and Accrued charges and deferred income (-€126)
- Trade debts -€58,510
down €58,510 (-98.5%), from €59,418 to €908
- Profit (loss) carried forward +€7,971
no longer reported in 2025 (was -€7,971)
- Reserves +€5,454
up €5,454 (+260%), from €2,100 to €7,554
of which Distributable reserves: +€5,454
- Tax, wage and social debts +€1,819
new in 2025: €1,819
- Gross operating margin +€6,382
up €6,382 (+61.1%), from €10,443 to €16,825
- Taxes +€1,819
new in 2025: €1,819
- Financial charges -€1,253
down €1,253 (-74.0%), from €1,694 to €441
- Write-downs -€538
down €538 (-46.6%), from €1,153 to €616
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 | €74,673 | €31,280 | -€43,393 | -58.1% |
| Current assets | 29/58 | €74,673 | €31,280 | -€43,393 | -58.1% |
| Stocks and contracts in progress | 3 | €14,579 | - | -€14,579 | |
| Stocks | 30/36 | €14,579 | - | -€14,579 | |
| Amounts receivable within one year | 40/41 | €16,149 | €158 | -€15,991 | -99.0% |
| Trade receivables | 40 | €15,116 | - | -€15,116 | |
| Other amounts receivable | 41 | €1,033 | €158 | -€876 | -84.8% |
| Cash at bank and in hand | 54/58 | €43,945 | €31,123 | -€12,822 | -29.2% |
| Total equity and liabilities | 10/49 | €74,673 | €31,280 | -€43,393 | -58.1% |
| Equity | 10/15 | €15,129 | €28,554 | +€13,425 | +88.7% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €2,100 | €7,554 | +€5,454 | +260% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Distributable reserves | 133 | - | €5,454 | +€5,454 | |
| Profit (loss) carried forward | 14 | -€7,971 | - | +€7,971 | |
| Amounts payable | 17/49 | €59,544 | €2,726 | -€56,818 | -95.4% |
| Amounts payable within one year | 42/48 | €59,418 | €2,726 | -€56,692 | -95.4% |
| Trade debts | 44 | €59,418 | €908 | -€58,510 | -98.5% |
| Suppliers | 440/4 | €59,418 | €908 | -€58,510 | -98.5% |
| Taxes, remuneration and social security | 45 | - | €1,819 | +€1,819 | |
| Taxes | 450/3 | - | €1,819 | +€1,819 | |
| Accrued charges and deferred income | 492/3 | €126 | - | -€126 | |
| Non-recurring operating income | 76A | - | €11,847 | +€11,847 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,153 | €616 | -€538 | -46.6% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €10,443 | €16,825 | +€6,382 | +61.1% |
| Operating profit (loss) | 9901 | €8,776 | €15,681 | +€6,905 | +78.7% |
| Financial income | 75/76B | €2 | €3 | +€1 | +48.6% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +48.6% |
| Financial charges | 65/66B | €1,694 | €441 | -€1,253 | -74.0% |
| Recurring financial charges | 65 | €1,694 | €441 | -€1,253 | -74.0% |
| Profit (loss) for the period before taxes | 9903 | €7,084 | €15,243 | +€8,159 | +115% |
| Income taxes | 67/77 | - | €1,819 | +€1,819 | |
| Profit (loss) for the period | 9904 | €7,084 | €13,425 | +€6,340 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,084 | €13,425 | +€6,340 | +89.5% |
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 26 October 2026 via checked.be.