VBM 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.
VBM Agri
Largest movements
- Receivables within one year -€87,303
down €87,303 (-43.8%), from €199,419 to €112,116
of which Other amounts receivable: -€107,303
- Cash +€74,003
up €74,003 (+4943.9%), from €1,497 to €75,500
mainly Receivables within one year (+€87,303) and Net result for the year (+€83,790)
- Debts after one year -€146,716
down €146,716 (-5.3%), from €2.8m to €2.6m
of which Financial debts: -€146,716
- Profit (loss) carried forward +€83,790
up €83,790 (+6.9%), from €1.2m to €1.3m
- Accrued charges and deferred income +€70,223
up €70,223 (+2854.6%), from €2,460 to €72,683
- Financial income -€299,960
down €299,960 (-100.0%), from €299,971 to €10
- Gross operating margin -€3,057
down €3,057 (-2.4%), from €129,861 to €126,804
- Other operating charges -€3,017
down €3,017 (-74.1%), from €4,071 to €1,054
- Financial charges -€2,019
down €2,019 (-28.1%), from €7,189 to €5,170
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 | €4,228,595 | €4,196,602 | -€31,993 | -0.8% |
| Fixed assets | 21/28 | €4,020,628 | €4,005,948 | -€14,680 | -0.4% |
| Tangible fixed assets | 22/27 | €32,628 | €17,948 | -€14,680 | -45.0% |
| Furniture and vehicles | 24 | €32,628 | €17,948 | -€14,680 | -45.0% |
| Financial fixed assets | 28 | €3,988,000 | €3,988,000 | = | 0.0% |
| Current assets | 29/58 | €207,966 | €190,654 | -€17,313 | -8.3% |
| Amounts receivable within one year | 40/41 | €199,419 | €112,116 | -€87,303 | -43.8% |
| Trade receivables | 40 | €10,250 | €30,250 | +€20,000 | +195.1% |
| Other amounts receivable | 41 | €189,169 | €81,866 | -€107,303 | -56.7% |
| Cash at bank and in hand | 54/58 | €1,497 | €75,500 | +€74,003 | +4943.9% |
| Deferred charges and accrued income | 490/1 | €7,051 | €3,038 | -€4,013 | -56.9% |
| Total equity and liabilities | 10/49 | €4,228,595 | €4,196,602 | -€31,993 | -0.8% |
| Equity | 10/15 | €1,258,033 | €1,341,824 | +€83,790 | +6.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,208,033 | €1,291,824 | +€83,790 | +6.9% |
| Amounts payable | 17/49 | €2,970,561 | €2,854,778 | -€115,783 | -3.9% |
| Amounts payable after more than one year | 17 | €2,755,002 | €2,608,286 | -€146,716 | -5.3% |
| Financial debts | 170/4 | €361,002 | €214,286 | -€146,716 | -40.6% |
| Other amounts payable | 178/9 | €2,394,000 | €2,394,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €213,099 | €173,810 | -€39,289 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €157,936 | €146,716 | -€11,220 | -7.1% |
| Trade debts | 44 | €39,840 | €4,832 | -€35,007 | -87.9% |
| Suppliers | 440/4 | €39,840 | €4,832 | -€35,007 | -87.9% |
| Taxes, remuneration and social security | 45 | €13,297 | €22,261 | +€8,964 | +67.4% |
| Taxes | 450/3 | €13,297 | €22,261 | +€8,964 | +67.4% |
| Other amounts payable | 47/48 | €2,026 | - | -€2,026 | |
| Accrued charges and deferred income | 492/3 | €2,460 | €72,683 | +€70,223 | +2854.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,680 | €14,680 | = | 0.0% |
| Other operating charges | 640/8 | €4,071 | €1,054 | -€3,017 | -74.1% |
| Gross operating margin | 9900 | €129,861 | €126,804 | -€3,057 | -2.4% |
| Operating profit (loss) | 9901 | €111,110 | €111,070 | -€41 | 0.0% |
| Financial income | 75/76B | €299,971 | €10 | -€299,960 | -100.0% |
| Recurring financial income | 75 | €299,971 | €10 | -€299,960 | -100.0% |
| Financial charges | 65/66B | €7,189 | €5,170 | -€2,019 | -28.1% |
| Recurring financial charges | 65 | €7,189 | €5,170 | -€2,019 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €403,892 | €105,910 | -€297,982 | -73.8% |
| Income taxes | 67/77 | €22,494 | €22,119 | -€375 | -1.7% |
| Profit (loss) for the period | 9904 | €381,397 | €83,790 | -€297,607 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €381,397 | €83,790 | -€297,607 | -78.0% |
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 11 October 2026 via checked.be.