POTATO 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.
POTATO AGRI
Largest movements
- Tangible fixed assets +€858,314
up €858,314 (+50.7%), from €1.7m to €2.6m
of which Assets under construction and advance payments: +€532,229
- Receivables within one year +€796,688
up €796,688 (+425%), from €187,520 to €984,208
- Cash -€564,260
down €564,260 (-99.9%), from €565,053 to €793
mainly Investment in fixed assets (net) (-€1.2m) and Receivables within one year (-€796,688)
- Other debts +€855,248
up €855,248 (+3,603%), from €23,737 to €878,986
- Trade debts +€347,776
up €347,776 (+189%), from €183,983 to €531,760
- Debts after one year +€206,904
up €206,904 (+17.3%), from €1.2m to €1.4m
- Short-term financial debts -€200,000
no longer reported in 2025 (was €200,000)
- Profit (loss) carried forward -€187,127
down €187,127 (-61.0%), from €306,871 to €119,745
- Gross operating margin -€181,836
down €181,836 (-46.7%), from €389,550 to €207,714
- Depreciation +€77,345
up €77,345 (+27.2%), from €284,241 to €361,586
- Financial charges +€17,998
up €17,998 (+58.5%), from €30,771 to €48,769
- Financial income -€12,250
down €12,250 (-41.0%), from €29,891 to €17,641
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 | €2,460,074 | €3,546,205 | +€1.1m | +44.2% |
| Fixed assets | 21/28 | €1,697,113 | €2,553,928 | +€856,814 | +50.5% |
| Intangible fixed assets | 21 | €5,059 | €3,559 | -€1,500 | -29.7% |
| Tangible fixed assets | 22/27 | €1,692,054 | €2,550,369 | +€858,314 | +50.7% |
| Land and buildings | 22 | €352,664 | €321,302 | -€31,362 | -8.9% |
| Plant, machinery and equipment | 23 | €465,844 | €395,401 | -€70,443 | -15.1% |
| Furniture and vehicles | 24 | €67,158 | €121,233 | +€54,075 | +80.5% |
| Leasing and similar rights | 25 | €806,388 | €1,180,205 | +€373,816 | +46.4% |
| Assets under construction and advance payments | 27 | - | €532,229 | +€532,229 | |
| Current assets | 29/58 | €762,961 | €992,277 | +€229,316 | +30.1% |
| Amounts receivable within one year | 40/41 | €187,520 | €984,208 | +€796,688 | +425% |
| Trade receivables | 40 | €187,520 | €984,208 | +€796,688 | +425% |
| Cash at bank and in hand | 54/58 | €565,053 | €793 | -€564,260 | -99.9% |
| Deferred charges and accrued income | 490/1 | €10,388 | €7,276 | -€3,112 | -30.0% |
| Total equity and liabilities | 10/49 | €2,460,074 | €3,546,205 | +€1.1m | +44.2% |
| Equity | 10/15 | €554,779 | €345,150 | -€209,629 | -37.8% |
| Contributions | 10/11 | €88,600 | €88,600 | = | 0.0% |
| Reserves | 13 | €42,944 | €37,994 | -€4,950 | -11.5% |
| Non-distributable reserves | 130/1 | €4,700 | €4,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,700 | €4,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,244 | €33,294 | -€4,950 | -12.9% |
| Profit (loss) carried forward | 14 | €306,871 | €119,745 | -€187,127 | -61.0% |
| Investment grants | 15 | €116,364 | €98,812 | -€17,552 | -15.1% |
| Provisions and deferred taxes | 16 | €9,561 | €8,323 | -€1,238 | -12.9% |
| Deferred taxes | 168 | €9,561 | €8,323 | -€1,238 | -12.9% |
| Amounts payable | 17/49 | €1,895,734 | €3,192,731 | +€1.3m | +68.4% |
| Amounts payable after more than one year | 17 | €1,196,329 | €1,403,233 | +€206,904 | +17.3% |
| Financial debts | 170/4 | €1,196,329 | €1,403,233 | +€206,904 | +17.3% |
| Amounts payable within one year | 42/48 | €698,905 | €1,789,498 | +€1.1m | +156% |
| Current portion of amounts payable after more than one year | 42 | €254,414 | €370,467 | +€116,053 | +45.6% |
| Financial debts | 43 | €200,000 | - | -€200,000 | |
| Credit institutions | 430/8 | €200,000 | - | -€200,000 | |
| Trade debts | 44 | €183,983 | €531,760 | +€347,776 | +189% |
| Suppliers | 440/4 | €183,983 | €531,760 | +€347,776 | +189% |
| Taxes, remuneration and social security | 45 | €36,770 | €8,286 | -€28,484 | -77.5% |
| Taxes | 450/3 | €34,470 | €8,286 | -€26,184 | -76.0% |
| Remuneration and social security | 454/9 | €2,300 | - | -€2,300 | |
| Other amounts payable | 47/48 | €23,737 | €878,986 | +€855,248 | +3,603% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284,241 | €361,586 | +€77,345 | +27.2% |
| Other operating charges | 640/8 | €5,581 | €8,314 | +€2,733 | +49.0% |
| Gross operating margin | 9900 | €389,550 | €207,714 | -€181,836 | -46.7% |
| Operating profit (loss) | 9901 | €99,727 | -€162,186 | -€261,913 | |
| Financial income | 75/76B | €29,891 | €17,641 | -€12,250 | -41.0% |
| Recurring financial income | 75 | €29,891 | €17,641 | -€12,250 | -41.0% |
| Financial charges | 65/66B | €30,771 | €48,769 | +€17,998 | +58.5% |
| Recurring financial charges | 65 | €30,771 | €48,769 | +€17,998 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €98,848 | -€193,314 | -€292,162 | |
| Transfer from deferred taxes | 780 | €339 | €1,238 | +€898 | +265% |
| Transfer to deferred taxes | 680 | €9,900 | - | -€9,900 | |
| Profit (loss) for the period | 9904 | €89,287 | -€192,077 | -€281,363 | |
| Transfer from tax-exempt reserves | 789 | €1,356 | €4,950 | +€3,594 | +265% |
| Transfer to tax-exempt reserves | 689 | €39,600 | - | -€39,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,043 | -€187,127 | -€238,170 |
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 24 October 2026 via checked.be.