PRO 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.
PRO AGRO
Largest movements
- Cash +€242,172
up €242,172 (+46.6%), from €520,112 to €762,284
mainly Other debts (+€640,378) and Net result for the year (+€254,672)
- Tangible fixed assets -€97,774
down €97,774 (-5.8%), from €1.7m to €1.6m
of which Land and buildings: -€59,520
- Receivables within one year +€73,197
up €73,197 (+81.4%), from €89,874 to €163,072
- Other debts +€640,378
up €640,378 (+325.1%), from €196,970 to €837,348
- Profit (loss) carried forward -€445,328
down €445,328 (-95.9%), from €464,174 to €18,845
- Tax, wage and social debts +€98,676
up €98,676 (+194.6%), from €50,695 to €149,370
of which Taxes: +€98,351
- Debts after one year -€90,312
down €90,312 (-6.6%), from €1.4m to €1.3m
- Gross operating margin +€192,654
up €192,654 (+57.0%), from €337,725 to €530,379
- Taxes +€68,862
up €68,862 (+191.9%), from €35,889 to €104,750
- Depreciation +€6,801
up €6,801 (+7.5%), from €90,973 to €97,774
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.
Cash bridge derived
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 | €2,283,761 | €2,501,356 | +€217,595 | +9.5% |
| Fixed assets | 21/28 | €1,673,774 | €1,576,000 | -€97,774 | -5.8% |
| Tangible fixed assets | 22/27 | €1,673,639 | €1,575,865 | -€97,774 | -5.8% |
| Land and buildings | 22 | €1,518,289 | €1,458,769 | -€59,520 | -3.9% |
| Plant, machinery and equipment | 23 | €15,995 | €13,153 | -€2,843 | -17.8% |
| Furniture and vehicles | 24 | €139,355 | €103,944 | -€35,411 | -25.4% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €609,986 | €925,356 | +€315,369 | +51.7% |
| Amounts receivable within one year | 40/41 | €89,874 | €163,072 | +€73,197 | +81.4% |
| Trade receivables | 40 | €89,874 | €163,072 | +€73,197 | +81.4% |
| Cash at bank and in hand | 54/58 | €520,112 | €762,284 | +€242,172 | +46.6% |
| Total equity and liabilities | 10/49 | €2,283,761 | €2,501,356 | +€217,595 | +9.5% |
| Equity | 10/15 | €474,174 | €28,845 | -€445,328 | -93.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €464,174 | €18,845 | -€445,328 | -95.9% |
| Amounts payable | 17/49 | €1,809,587 | €2,472,510 | +€662,923 | +36.6% |
| Amounts payable after more than one year | 17 | €1,361,288 | €1,270,976 | -€90,312 | -6.6% |
| Financial debts | 170/4 | €1,361,288 | €1,270,976 | -€90,312 | -6.6% |
| Amounts payable within one year | 42/48 | €442,996 | €1,201,535 | +€758,539 | +171.2% |
| Current portion of amounts payable after more than one year | 42 | €89,024 | €90,312 | +€1,288 | +1.4% |
| Trade debts | 44 | €106,307 | €124,504 | +€18,196 | +17.1% |
| Suppliers | 440/4 | €106,307 | €124,504 | +€18,196 | +17.1% |
| Taxes, remuneration and social security | 45 | €50,695 | €149,370 | +€98,676 | +194.6% |
| Taxes | 450/3 | €46,705 | €145,057 | +€98,351 | +210.6% |
| Remuneration and social security | 454/9 | €3,989 | €4,314 | +€324 | +8.1% |
| Other amounts payable | 47/48 | €196,970 | €837,348 | +€640,378 | +325.1% |
| Accrued charges and deferred income | 492/3 | €5,303 | - | -€5,303 | |
| Remuneration, social security and pensions | 62 | €50,763 | €52,440 | +€1,678 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,973 | €97,774 | +€6,801 | +7.5% |
| Other operating charges | 640/8 | €595 | €5,135 | +€4,540 | +763.5% |
| Gross operating margin | 9900 | €337,725 | €530,379 | +€192,654 | +57.0% |
| Operating profit (loss) | 9901 | €195,395 | €375,030 | +€179,635 | +91.9% |
| Financial income | 75/76B | €290 | €2,266 | +€1,976 | +682.3% |
| Recurring financial income | 75 | €290 | €2,266 | +€1,976 | +682.3% |
| Financial charges | 65/66B | €19,269 | €17,874 | -€1,395 | -7.2% |
| Recurring financial charges | 65 | €19,269 | €17,874 | -€1,395 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €176,416 | €359,422 | +€183,006 | +103.7% |
| Income taxes | 67/77 | €35,889 | €104,750 | +€68,862 | +191.9% |
| Profit (loss) for the period | 9904 | €140,527 | €254,672 | +€114,145 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €140,527 | €254,672 | +€114,145 | +81.2% |
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 9 October 2026 via checked.be.