VK 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.
VK Agri
Largest movements
- Receivables within one year -€10,131
down €10,131 (-6.6%), from €152,957 to €142,826
of which Trade receivables: -€11,283
- Deferred charges and accrued income +€9,000
up €9,000, from €0 to €9,000
- Cash +€3,836
up €3,836 (+107.0%), from €3,584 to €7,420
mainly Trade debts (+€60,877) and Net result for the year (+€51,472)
- Debts after one year -€95,000
down €95,000 (-42.2%), from €225,000 to €130,000
- Trade debts +€60,877
up €60,877 (+601.4%), from €10,123 to €71,000
- Reserves +€32,400
up €32,400 (+426.3%), from €7,600 to €40,000
- Profit (loss) carried forward +€19,072
up €19,072, from -€19,025 to €47
- Accrued charges and deferred income -€11,625
down €11,625 (-100.0%), from €11,625 to €0
- Gross operating margin +€37,476
up €37,476 (+65.2%), from €57,510 to €94,986
- Depreciation -€11,190
down €11,190 (-20.7%), from €54,058 to €42,868
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 | €347,027 | €345,754 | -€1,272 | -0.4% |
| Fixed assets | 21/28 | €182,986 | €180,615 | -€2,371 | -1.3% |
| Tangible fixed assets | 22/27 | €182,986 | €180,615 | -€2,371 | -1.3% |
| Plant, machinery and equipment | 23 | €177,196 | €179,181 | +€1,986 | +1.1% |
| Furniture and vehicles | 24 | €5,790 | €1,434 | -€4,356 | -75.2% |
| Current assets | 29/58 | €164,041 | €165,139 | +€1,098 | +0.7% |
| Stocks and contracts in progress | 3 | €7,500 | €5,893 | -€1,607 | -21.4% |
| Stocks | 30/36 | €7,500 | €5,893 | -€1,607 | -21.4% |
| Amounts receivable within one year | 40/41 | €152,957 | €142,826 | -€10,131 | -6.6% |
| Trade receivables | 40 | €148,848 | €137,565 | -€11,283 | -7.6% |
| Other amounts receivable | 41 | €4,109 | €5,262 | +€1,153 | +28.1% |
| Cash at bank and in hand | 54/58 | €3,584 | €7,420 | +€3,836 | +107.0% |
| Deferred charges and accrued income | 490/1 | €0 | €9,000 | +€9,000 | |
| Total equity and liabilities | 10/49 | €347,027 | €345,754 | -€1,272 | -0.4% |
| Equity | 10/15 | €88,575 | €140,047 | +€51,472 | +58.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €7,600 | €40,000 | +€32,400 | +426.3% |
| Distributable reserves | 133 | €7,600 | €40,000 | +€32,400 | +426.3% |
| Profit (loss) carried forward | 14 | -€19,025 | €47 | +€19,072 | |
| Amounts payable | 17/49 | €258,451 | €205,707 | -€52,744 | -20.4% |
| Amounts payable after more than one year | 17 | €225,000 | €130,000 | -€95,000 | -42.2% |
| Financial debts | 170/4 | €225,000 | €130,000 | -€95,000 | -42.2% |
| Amounts payable within one year | 42/48 | €21,826 | €75,707 | +€53,881 | +246.9% |
| Current portion of amounts payable after more than one year | 42 | €6,250 | €0 | -€6,250 | -100.0% |
| Trade debts | 44 | €10,123 | €71,000 | +€60,877 | +601.4% |
| Suppliers | 440/4 | €10,123 | €71,000 | +€60,877 | +601.4% |
| Other amounts payable | 47/48 | €5,453 | €4,707 | -€746 | -13.7% |
| Accrued charges and deferred income | 492/3 | €11,625 | €0 | -€11,625 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,058 | €42,868 | -€11,190 | -20.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €57,510 | €94,986 | +€37,476 | +65.2% |
| Operating profit (loss) | 9901 | €3,065 | €51,719 | +€48,653 | +1587.2% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €638 | €247 | -€391 | -61.3% |
| Recurring financial charges | 65 | €638 | €247 | -€391 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €2,427 | €51,472 | +€49,045 | +2020.7% |
| Profit (loss) for the period | 9904 | €2,427 | €51,472 | +€49,045 | +2020.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,427 | €51,472 | +€49,045 | +2020.7% |
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 10 October 2026 via checked.be.