VIDU 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.
VIDU AGRI
Largest movements
- Receivables within one year +€53,827
up €53,827 (+55.4%), from €97,092 to €150,919
of which Trade receivables: +€53,785
- Cash -€16,376
down €16,376 (-21.6%), from €75,862 to €59,487
mainly Receivables within one year (-€53,827) and Trade debts (-€2,072)
- Tangible fixed assets -€5,098
down €5,098 (-61.8%), from €8,254 to €3,156
of which Furniture and vehicles: -€3,954
- Reserves +€30,000
up €30,000 (+44.2%), from €67,860 to €97,860
of which Distributable reserves: +€30,000
- Profit (loss) carried forward +€5,924
up €5,924 (+6.8%), from €86,549 to €92,473
- Gross operating margin -€2,576
down €2,576 (-4.3%), from €60,238 to €57,663
- Taxes -€1,108
down €1,108 (-6.4%), from €17,418 to €16,310
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 | €181,236 | €213,562 | +€32,326 | +17.8% |
| Formation expenses | 20 | €27 | - | -€27 | |
| Fixed assets | 21/28 | €8,254 | €3,156 | -€5,098 | -61.8% |
| Tangible fixed assets | 22/27 | €8,254 | €3,156 | -€5,098 | -61.8% |
| Plant, machinery and equipment | 23 | €2,122 | €979 | -€1,144 | -53.9% |
| Furniture and vehicles | 24 | €6,131 | €2,177 | -€3,954 | -64.5% |
| Current assets | 29/58 | €172,955 | €210,406 | +€37,451 | +21.7% |
| Amounts receivable within one year | 40/41 | €97,092 | €150,919 | +€53,827 | +55.4% |
| Trade receivables | 40 | €95,113 | €148,897 | +€53,785 | +56.5% |
| Other amounts receivable | 41 | €1,979 | €2,022 | +€42 | +2.1% |
| Cash at bank and in hand | 54/58 | €75,862 | €59,487 | -€16,376 | -21.6% |
| Total equity and liabilities | 10/49 | €181,236 | €213,562 | +€32,326 | +17.8% |
| Equity | 10/15 | €173,009 | €208,933 | +€35,924 | +20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,860 | €97,860 | +€30,000 | +44.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,000 | €96,000 | +€30,000 | +45.5% |
| Profit (loss) carried forward | 14 | €86,549 | €92,473 | +€5,924 | +6.8% |
| Amounts payable | 17/49 | €8,227 | €4,629 | -€3,598 | -43.7% |
| Amounts payable within one year | 42/48 | €8,227 | €4,629 | -€3,598 | -43.7% |
| Trade debts | 44 | €2,679 | €607 | -€2,072 | -77.3% |
| Suppliers | 440/4 | €2,679 | €607 | -€2,072 | -77.3% |
| Taxes, remuneration and social security | 45 | €5,548 | €4,022 | -€1,526 | -27.5% |
| Taxes | 450/3 | €5,548 | €4,022 | -€1,526 | -27.5% |
| Remuneration, social security and pensions | 62 | €589 | - | -€589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,478 | €5,125 | -€353 | -6.4% |
| Other operating charges | 640/8 | €581 | €589 | +€8 | +1.3% |
| Gross operating margin | 9900 | €60,238 | €57,663 | -€2,576 | -4.3% |
| Operating profit (loss) | 9901 | €53,590 | €51,949 | -€1,641 | -3.1% |
| Financial income | 75/76B | €1,355 | €764 | -€591 | -43.6% |
| Recurring financial income | 75 | €1,355 | €764 | -€591 | -43.6% |
| Financial charges | 65/66B | €659 | €479 | -€180 | -27.3% |
| Recurring financial charges | 65 | €659 | €479 | -€180 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €54,286 | €52,234 | -€2,052 | -3.8% |
| Income taxes | 67/77 | €17,418 | €16,310 | -€1,108 | -6.4% |
| Profit (loss) for the period | 9904 | €36,868 | €35,924 | -€944 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,868 | €35,924 | -€944 | -2.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.