VAN LOOCK AGRA: 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.
What changed
VAN LOOCK AGRA
NACE 01.500, Mixed farming
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€179,984
2025 · €14,323+€165,661
Equity
€1.1m
2025 · €887,437+€178,617
Cash
€36,926
2025 · €11,012+€25,914
Balance sheet total
€3.8m
2025 · €3.7m+€117,208
Largest movements
Assets
- Tangible fixed assets -€145,510
down €145,510 (-5.4%), from €2.7m to €2.6m
- Receivables within one year +€129,195
up €129,195 (+62.2%), from €207,658 to €336,852
of which Trade receivables: +€151,038
- Stocks and contracts +€108,825
up €108,825 (+21.0%), from €517,975 to €626,800
Equity and liabilities
- Debts after one year -€182,373
down €182,373 (-15.8%), from €1.2m to €974,373
- Reserves +€179,984
up €179,984 (+44.1%), from €407,705 to €587,689
of which Distributable reserves: +€179,984
- Trade debts +€81,144
up €81,144 (+44.3%), from €183,111 to €264,256
- Other debts -€59,456
down €59,456 (-6.1%), from €974,708 to €915,252
- Short-term financial debts +€50,000
up €50,000 (+33.3%), from €150,000 to €200,000
Income statement
- Financial income +€249,795
up €249,795 (+11,619%), from €2,150 to €251,945
- Gross operating margin -€43,681
down €43,681 (-11.1%), from €391,982 to €348,301
- Depreciation +€36,016
up €36,016 (+12.1%), from €297,160 to €333,176
- Staff costs +€11,819
up €11,819, from €0 to €11,819
- Financial charges -€7,639
down €7,639 (-10.7%), from €71,213 to €63,575
From the 2025 result to the 2026 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.
Result 2025
€14,323
Gross operating margin
-€43,681
Staff costs
-€11,819
Depreciation
-€36,016
Other operating charges
-€257
Financial income
+€249,795
Financial charges
+€7,639
Result 2026
€179,984
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€309,239
Investment
-€186,318
Financing
-€97,007
Cash 2025
€11,012
From operations (derived)
+€309,239
Net result for the year
+€179,984
Depreciation
+€333,176
Stocks and contracts
-€108,825
Receivables within one year
-€129,195
Smaller working-capital items
-€204
Trade debts
+€81,144
Tax, wage and social debts
+€1,445
Other debts
-€59,456
Accrued charges and deferred income
+€11,170
Investment (derived)
-€186,318
Investment in fixed assets (net)
-€186,318
Financing
-€97,007
Debts after one year
-€182,373
Current portion of long-term debt
+€36,732
Short-term financial debts
+€50,000
Contributions, distributions and other
-€1,367
Cash 2026
€36,926
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,660,350 | €3,777,558 | +€117,208 | +3.2% |
| Fixed assets | 21/28 | €2,910,845 | €2,763,987 | -€146,858 | -5.0% |
| Intangible fixed assets | 21 | €1,348 | €0 | -€1,348 | -100% |
| Tangible fixed assets | 22/27 | €2,699,497 | €2,553,987 | -€145,510 | -5.4% |
| Land and buildings | 22 | €1,704,122 | €1,631,997 | -€72,125 | -4.2% |
| Plant, machinery and equipment | 23 | €494,535 | €465,647 | -€28,888 | -5.8% |
| Furniture and vehicles | 24 | €135,101 | €154,474 | +€19,373 | +14.3% |
| Leasing and similar rights | 25 | €365,739 | €301,868 | -€63,870 | -17.5% |
| Financial fixed assets | 28 | €210,000 | €210,000 | = | 0.0% |
| Current assets | 29/58 | €749,505 | €1,013,571 | +€264,066 | +35.2% |
| Amounts receivable after more than one year | 29 | €10,643 | €10,643 | = | 0.0% |
| Other amounts receivable | 291 | €10,643 | €10,643 | = | 0.0% |
| Stocks and contracts in progress | 3 | €517,975 | €626,800 | +€108,825 | +21.0% |
| Stocks | 30/36 | €517,975 | €626,800 | +€108,825 | +21.0% |
| Amounts receivable within one year | 40/41 | €207,658 | €336,852 | +€129,195 | +62.2% |
| Trade receivables | 40 | €179,092 | €330,130 | +€151,038 | +84.3% |
| Other amounts receivable | 41 | €28,566 | €6,722 | -€21,843 | -76.5% |
| Current investments | 50/53 | €10 | €10 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,012 | €36,926 | +€25,914 | +235% |
| Deferred charges and accrued income | 490/1 | €2,208 | €2,341 | +€132 | +6.0% |
| Total equity and liabilities | 10/49 | €3,660,350 | €3,777,558 | +€117,208 | +3.2% |
| Equity | 10/15 | €887,437 | €1,066,055 | +€178,617 | +20.1% |
| Contributions | 10/11 | €473,525 | €473,525 | = | 0.0% |
| Reserves | 13 | €407,705 | €587,689 | +€179,984 | +44.1% |
| Tax-exempt reserves | 132 | €8,200 | €8,200 | = | 0.0% |
| Distributable reserves | 133 | €399,505 | €579,489 | +€179,984 | +45.1% |
| Investment grants | 15 | €6,206 | €4,840 | -€1,367 | -22.0% |
| Provisions and deferred taxes | 16 | €371 | €299 | -€72 | -19.4% |
| Deferred taxes | 168 | €371 | €299 | -€72 | -19.4% |
| Amounts payable | 17/49 | €2,772,542 | €2,711,205 | -€61,337 | -2.2% |
| Amounts payable after more than one year | 17 | €1,156,746 | €974,373 | -€182,373 | -15.8% |
| Financial debts | 170/4 | €1,156,746 | €974,373 | -€182,373 | -15.8% |
| Amounts payable within one year | 42/48 | €1,615,796 | €1,725,662 | +€109,866 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €307,977 | €344,709 | +€36,732 | +11.9% |
| Financial debts | 43 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Credit institutions | 430/8 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Trade debts | 44 | €183,111 | €264,256 | +€81,144 | +44.3% |
| Suppliers | 440/4 | €183,111 | €264,256 | +€81,144 | +44.3% |
| Taxes, remuneration and social security | 45 | €0 | €1,445 | +€1,445 | |
| Taxes | 450/3 | €0 | €92 | +€92 | |
| Remuneration and social security | 454/9 | - | €1,353 | +€1,353 | |
| Other amounts payable | 47/48 | €974,708 | €915,252 | -€59,456 | -6.1% |
| Accrued charges and deferred income | 492/3 | - | €11,170 | +€11,170 | |
| Non-recurring operating income | 76A | €10,432 | €1,240 | -€9,193 | -88.1% |
| Remuneration, social security and pensions | 62 | €0 | €11,819 | +€11,819 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297,160 | €333,176 | +€36,016 | +12.1% |
| Other operating charges | 640/8 | €11,435 | €11,692 | +€257 | +2.2% |
| Gross operating margin | 9900 | €391,982 | €348,301 | -€43,681 | -11.1% |
| Operating profit (loss) | 9901 | €83,386 | -€8,386 | -€91,773 | |
| Financial income | 75/76B | €2,150 | €251,945 | +€249,795 | +11,619% |
| Recurring financial income | 75 | €2,150 | €251,945 | +€249,795 | +11,619% |
| Financial charges | 65/66B | €71,213 | €63,575 | -€7,639 | -10.7% |
| Recurring financial charges | 65 | €71,213 | €63,575 | -€7,639 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €14,323 | €179,984 | +€165,661 | +1,157% |
| Transfer from deferred taxes | 780 | €72 | €72 | = | 0.0% |
| Income taxes | 67/77 | €72 | €72 | = | 0.0% |
| Profit (loss) for the period | 9904 | €14,323 | €179,984 | +€165,661 | +1,157% |
| Profit (loss) for the period to be appropriated | 9905 | €14,323 | €179,984 | +€165,661 | +1,157% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.