UNAGRO: 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.
UNAGRO
Largest movements
- Cash +€249,425
up €249,425 (+183%), from €136,647 to €386,071
mainly Net result for the year (+€148,835) and Advances received (+€124,692)
- Receivables within one year +€49,564
up €49,564 (+104%), from €47,797 to €97,361
of which Other amounts receivable: +€52,801
- Reserves +€148,835
up €148,835 (+13.5%), from €1.1m to €1.3m
of which Distributable reserves: +€75,884
- Advances received +€124,692
up €124,692, from €0 to €124,692
- Other debts +€17,328
up €17,328 (+134%), from €12,974 to €30,302
- Gross operating margin -€104,056
down €104,056 (-21.3%), from €487,862 to €383,805
- Taxes -€44,458
down €44,458 (-44.7%), from €99,464 to €55,006
- Depreciation +€9,439
up €9,439 (+22.5%), from €41,918 to €51,357
- Staff costs +€5,139
up €5,139 (+4.4%), from €117,039 to €122,178
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 | €1,184,614 | €1,480,902 | +€296,288 | +25.0% |
| Fixed assets | 21/28 | €994,742 | €992,041 | -€2,701 | -0.3% |
| Tangible fixed assets | 22/27 | €993,403 | €990,702 | -€2,701 | -0.3% |
| Land and buildings | 22 | €604,160 | €598,525 | -€5,636 | -0.9% |
| Furniture and vehicles | 24 | €23,409 | €56,355 | +€32,945 | +141% |
| Other tangible fixed assets | 26 | €365,834 | €335,823 | -€30,010 | -8.2% |
| Financial fixed assets | 28 | €1,339 | €1,339 | = | 0.0% |
| Current assets | 29/58 | €189,873 | €488,861 | +€298,989 | +157% |
| Amounts receivable within one year | 40/41 | €47,797 | €97,361 | +€49,564 | +104% |
| Trade receivables | 40 | €3,943 | €706 | -€3,237 | -82.1% |
| Other amounts receivable | 41 | €43,854 | €96,655 | +€52,801 | +120% |
| Current investments | 50/53 | €5,428 | €5,428 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €136,647 | €386,071 | +€249,425 | +183% |
| Total equity and liabilities | 10/49 | €1,184,614 | €1,480,902 | +€296,288 | +25.0% |
| Equity | 10/15 | €1,108,008 | €1,256,842 | +€148,835 | +13.4% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,101,802 | €1,250,637 | +€148,835 | +13.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | - | €72,951 | +€72,951 | |
| Distributable reserves | 133 | €1,101,802 | €1,177,686 | +€75,884 | +6.9% |
| Amounts payable | 17/49 | €76,607 | €224,060 | +€147,453 | +192% |
| Amounts payable within one year | 42/48 | €74,055 | €224,060 | +€150,005 | +203% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,210 | €11,361 | +€6,151 | +118% |
| Suppliers | 440/4 | €5,210 | €11,361 | +€6,151 | +118% |
| Advances received on contracts in progress | 46 | €0 | €124,692 | +€124,692 | |
| Taxes, remuneration and social security | 45 | €55,871 | €57,705 | +€1,834 | +3.3% |
| Taxes | 450/3 | €41,223 | €41,978 | +€754 | +1.8% |
| Remuneration and social security | 454/9 | €14,648 | €15,728 | +€1,080 | +7.4% |
| Other amounts payable | 47/48 | €12,974 | €30,302 | +€17,328 | +134% |
| Accrued charges and deferred income | 492/3 | €2,552 | €0 | -€2,552 | -100% |
| Non-recurring operating income | 76A | €3,000 | €0 | -€3,000 | -100% |
| Remuneration, social security and pensions | 62 | €117,039 | €122,178 | +€5,139 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,918 | €51,357 | +€9,439 | +22.5% |
| Other operating charges | 640/8 | €7,086 | €6,147 | -€940 | -13.3% |
| Gross operating margin | 9900 | €487,862 | €383,805 | -€104,056 | -21.3% |
| Operating profit (loss) | 9901 | €321,819 | €204,123 | -€117,695 | -36.6% |
| Financial income | 75/76B | €409 | €182 | -€227 | -55.5% |
| Recurring financial income | 75 | €409 | €182 | -€227 | -55.5% |
| Financial charges | 65/66B | €647 | €465 | -€182 | -28.1% |
| Recurring financial charges | 65 | €647 | €465 | -€182 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €321,580 | €203,840 | -€117,740 | -36.6% |
| Income taxes | 67/77 | €99,464 | €55,006 | -€44,458 | -44.7% |
| Profit (loss) for the period | 9904 | €222,116 | €148,835 | -€73,282 | -33.0% |
| Transfer to tax-exempt reserves | 689 | - | €72,951 | +€72,951 | |
| Profit (loss) for the period to be appropriated | 9905 | €222,116 | €75,884 | -€146,233 | -65.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.