VAMO 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.
VAMO AGRO
Largest movements
- Deferred charges and accrued income -€96,623
down €96,623 (-98.4%), from €98,164 to €1,541
- Cash +€74,513
up €74,513 (+57.9%), from €128,737 to €203,250
mainly Deferred charges and accrued income (+€96,623) and Depreciation (+€15,409)
- Stocks and contracts +€28,991
up €28,991 (+11.9%), from €244,261 to €273,251
- Receivables within one year +€27,157
up €27,157 (+68.3%), from €39,784 to €66,941
of which Other amounts receivable: +€13,596
- Tangible fixed assets -€15,409
down €15,409 (-39.8%), from €38,670 to €23,261
of which Plant, machinery and equipment: -€9,903
- Profit (loss) carried forward +€11,800
up €11,800 (+40.7%), from -€28,958 to -€17,158
- Accrued charges and deferred income +€11,200
up €11,200 (+29,560%), from €38 to €11,238
- Debts after one year -€7,000
no longer reported in 2025 (was €7,000)
- Gross operating margin +€17,115
up €17,115 (+141%), from €12,151 to €29,267
- Depreciation +€1,324
up €1,324 (+9.4%), from €14,085 to €15,409
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 | €549,615 | €568,243 | +€18,628 | +3.4% |
| Fixed assets | 21/28 | €38,670 | €23,261 | -€15,409 | -39.8% |
| Tangible fixed assets | 22/27 | €38,670 | €23,261 | -€15,409 | -39.8% |
| Land and buildings | 22 | €1,732 | €1,054 | -€678 | -39.2% |
| Plant, machinery and equipment | 23 | €22,256 | €12,353 | -€9,903 | -44.5% |
| Furniture and vehicles | 24 | €14,682 | €9,854 | -€4,828 | -32.9% |
| Current assets | 29/58 | €510,945 | €544,983 | +€34,037 | +6.7% |
| Stocks and contracts in progress | 3 | €244,261 | €273,251 | +€28,991 | +11.9% |
| Stocks | 30/36 | €244,261 | €273,251 | +€28,991 | +11.9% |
| Amounts receivable within one year | 40/41 | €39,784 | €66,941 | +€27,157 | +68.3% |
| Trade receivables | 40 | €38 | €13,598 | +€13,561 | +36,075% |
| Other amounts receivable | 41 | €39,746 | €53,342 | +€13,596 | +34.2% |
| Cash at bank and in hand | 54/58 | €128,737 | €203,250 | +€74,513 | +57.9% |
| Deferred charges and accrued income | 490/1 | €98,164 | €1,541 | -€96,623 | -98.4% |
| Total equity and liabilities | 10/49 | €549,615 | €568,243 | +€18,628 | +3.4% |
| Equity | 10/15 | €21,042 | €32,842 | +€11,800 | +56.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€28,958 | -€17,158 | +€11,800 | +40.7% |
| Amounts payable | 17/49 | €528,573 | €535,401 | +€6,829 | +1.3% |
| Amounts payable after more than one year | 17 | €7,000 | - | -€7,000 | |
| Financial debts | 170/4 | €7,000 | - | -€7,000 | |
| Amounts payable within one year | 42/48 | €521,535 | €524,163 | +€2,628 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €7,000 | €7,000 | = | 0.0% |
| Trade debts | 44 | €17,848 | €16,150 | -€1,698 | -9.5% |
| Suppliers | 440/4 | €17,848 | €16,150 | -€1,698 | -9.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €496,687 | €501,014 | +€4,327 | +0.9% |
| Accrued charges and deferred income | 492/3 | €38 | €11,238 | +€11,200 | +29,560% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,085 | €15,409 | +€1,324 | +9.4% |
| Other operating charges | 640/8 | €1,651 | €1,589 | -€62 | -3.8% |
| Gross operating margin | 9900 | €12,151 | €29,267 | +€17,115 | +141% |
| Operating profit (loss) | 9901 | -€3,585 | €12,269 | +€15,854 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €565 | €409 | -€156 | -27.7% |
| Recurring financial charges | 65 | €565 | €409 | -€156 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,150 | €11,860 | +€16,010 | |
| Income taxes | 67/77 | €57 | €60 | +€3 | +6.1% |
| Profit (loss) for the period | 9904 | -€4,207 | €11,800 | +€16,006 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,207 | €11,800 | +€16,006 |
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.