REYGAERT 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.
REYGAERT AGRI
Largest movements
- Tangible fixed assets +€128,349
up €128,349 (+27.4%), from €468,019 to €596,369
of which Land and buildings: +€100,000
- Cash -€23,306
down €23,306 (-56.7%), from €41,083 to €17,777
mainly Investment in fixed assets (net) (-€208,408) and Other debts (-€68,750)
- Receivables within one year +€22,527
up €22,527 (+27.0%), from €83,404 to €105,931
of which Trade receivables: +€23,123
- Debts after one year +€127,691
up €127,691 (+62.5%), from €204,342 to €332,033
of which Other amounts payable: +€147,065
- Other debts -€68,750
down €68,750 (-76.5%), from €89,840 to €21,090
- Profit (loss) carried forward +€42,012
up €42,012 (+25.9%), from €162,195 to €204,208
- Tax, wage and social debts +€34,320
up €34,320 (+61.8%), from €55,572 to €89,892
of which Taxes: +€33,541
- Trade debts -€14,211
down €14,211 (-55.9%), from €25,437 to €11,226
- Taxes +€20,294
up €20,294 (+65.1%), from €31,193 to €51,488
- Depreciation -€14,798
down €14,798 (-15.6%), from €94,856 to €80,058
- Staff costs +€12,741
up €12,741 (+245%), from €5,208 to €17,949
- Other operating charges +€12,264
up €12,264 (+58.2%), from €21,066 to €33,330
- Financial charges +€6,522
up €6,522 (+689%), from €946 to €7,468
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 | €608,432 | €733,210 | +€124,778 | +20.5% |
| Fixed assets | 21/28 | €468,108 | €596,457 | +€128,349 | +27.4% |
| Tangible fixed assets | 22/27 | €468,019 | €596,369 | +€128,349 | +27.4% |
| Land and buildings | 22 | €280,000 | €380,000 | +€100,000 | +35.7% |
| Plant, machinery and equipment | 23 | €16,999 | €14,512 | -€2,488 | -14.6% |
| Furniture and vehicles | 24 | €144,735 | €160,701 | +€15,966 | +11.0% |
| Leasing and similar rights | 25 | €3,769 | €2,126 | -€1,643 | -43.6% |
| Other tangible fixed assets | 26 | €22,517 | €39,031 | +€16,514 | +73.3% |
| Financial fixed assets | 28 | €88 | €88 | = | 0.0% |
| Current assets | 29/58 | €140,325 | €136,753 | -€3,572 | -2.5% |
| Stocks and contracts in progress | 3 | €9,145 | €9,000 | -€145 | -1.6% |
| Stocks | 30/36 | €9,145 | €9,000 | -€145 | -1.6% |
| Amounts receivable within one year | 40/41 | €83,404 | €105,931 | +€22,527 | +27.0% |
| Trade receivables | 40 | €78,988 | €102,111 | +€23,123 | +29.3% |
| Other amounts receivable | 41 | €4,416 | €3,820 | -€596 | -13.5% |
| Cash at bank and in hand | 54/58 | €41,083 | €17,777 | -€23,306 | -56.7% |
| Deferred charges and accrued income | 490/1 | €6,693 | €4,045 | -€2,648 | -39.6% |
| Total equity and liabilities | 10/49 | €608,432 | €733,210 | +€124,778 | +20.5% |
| Equity | 10/15 | €217,583 | €259,595 | +€42,012 | +19.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,387 | €52,387 | = | 0.0% |
| Distributable reserves | 133 | €52,387 | €52,387 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,195 | €204,208 | +€42,012 | +25.9% |
| Amounts payable | 17/49 | €390,850 | €473,615 | +€82,765 | +21.2% |
| Amounts payable after more than one year | 17 | €204,342 | €332,033 | +€127,691 | +62.5% |
| Financial debts | 170/4 | €204,342 | €184,968 | -€19,374 | -9.5% |
| Other amounts payable | 178/9 | - | €147,065 | +€147,065 | |
| Amounts payable within one year | 42/48 | €186,507 | €141,582 | -€44,925 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €15,658 | €19,374 | +€3,716 | +23.7% |
| Trade debts | 44 | €25,437 | €11,226 | -€14,211 | -55.9% |
| Suppliers | 440/4 | €25,437 | €11,226 | -€14,211 | -55.9% |
| Taxes, remuneration and social security | 45 | €55,572 | €89,892 | +€34,320 | +61.8% |
| Taxes | 450/3 | €53,812 | €87,353 | +€33,541 | +62.3% |
| Remuneration and social security | 454/9 | €1,760 | €2,539 | +€779 | +44.3% |
| Other amounts payable | 47/48 | €89,840 | €21,090 | -€68,750 | -76.5% |
| Remuneration, social security and pensions | 62 | €5,208 | €17,949 | +€12,741 | +245% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,856 | €80,058 | -€14,798 | -15.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,069 | +€2,069 | |
| Other operating charges | 640/8 | €21,066 | €33,330 | +€12,264 | +58.2% |
| Gross operating margin | 9900 | €237,947 | €234,344 | -€3,603 | -1.5% |
| Operating profit (loss) | 9901 | €116,817 | €100,938 | -€15,879 | -13.6% |
| Financial income | 75/76B | €7 | €31 | +€24 | +326% |
| Recurring financial income | 75 | €7 | €31 | +€24 | +326% |
| Financial charges | 65/66B | €946 | €7,468 | +€6,522 | +689% |
| Recurring financial charges | 65 | €946 | €7,468 | +€6,522 | +689% |
| Profit (loss) for the period before taxes | 9903 | €115,878 | €93,500 | -€22,378 | -19.3% |
| Income taxes | 67/77 | €31,193 | €51,488 | +€20,294 | +65.1% |
| Profit (loss) for the period | 9904 | €84,684 | €42,012 | -€42,672 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,684 | €42,012 | -€42,672 | -50.4% |
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 30 October 2026 via checked.be.