WIAGRI: 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.
WIAGRI
Largest movements
- Cash +€57,377
up €57,377 (+13.8%), from €414,753 to €472,131
mainly Net result for the year (+€79,040) and Depreciation (+€58,053)
- Tangible fixed assets -€49,856
down €49,856 (-3.7%), from €1.3m to €1.3m
of which Land and buildings: -€38,251
- Profit (loss) carried forward +€79,040
up €79,040 (+21.3%), from €371,174 to €450,213
- Debts after one year -€60,144
down €60,144 (-7.2%), from €840,329 to €780,185
of which Financial debts: -€60,144
- Gross operating margin +€33,696
up €33,696 (+14.1%), from €238,653 to €272,349
- Taxes +€7,108
up €7,108 (+32.4%), from €21,931 to €29,039
- Staff costs +€5,699
up €5,699 (+7.8%), from €72,780 to €78,480
- Financial income -€4,113
down €4,113 (-92.1%), from €4,466 to €353
of which Financial income: -€2,303
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 | €2,194,360 | €2,229,554 | +€35,194 | +1.6% |
| Fixed assets | 21/28 | €1,340,880 | €1,291,025 | -€49,856 | -3.7% |
| Tangible fixed assets | 22/27 | €1,340,795 | €1,290,939 | -€49,856 | -3.7% |
| Land and buildings | 22 | €1,261,096 | €1,222,845 | -€38,251 | -3.0% |
| Plant, machinery and equipment | 23 | €15,655 | €16,158 | +€503 | +3.2% |
| Furniture and vehicles | 24 | €64,043 | €51,936 | -€12,107 | -18.9% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €853,479 | €938,529 | +€85,050 | +10.0% |
| Stocks and contracts in progress | 3 | €191,247 | €194,767 | +€3,519 | +1.8% |
| Stocks | 30/36 | €191,247 | €194,767 | +€3,519 | +1.8% |
| Amounts receivable within one year | 40/41 | €139,831 | €147,263 | +€7,432 | +5.3% |
| Trade receivables | 40 | €103,766 | €119,461 | +€15,696 | +15.1% |
| Other amounts receivable | 41 | €36,065 | €27,802 | -€8,263 | -22.9% |
| Current investments | 50/53 | €103,673 | €103,673 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €414,753 | €472,131 | +€57,377 | +13.8% |
| Deferred charges and accrued income | 490/1 | €3,975 | €20,696 | +€16,721 | +420.7% |
| Total equity and liabilities | 10/49 | €2,194,360 | €2,229,554 | +€35,194 | +1.6% |
| Equity | 10/15 | €742,015 | €821,055 | +€79,040 | +10.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €350,842 | €350,842 | = | 0.0% |
| Distributable reserves | 133 | €350,842 | €350,842 | = | 0.0% |
| Profit (loss) carried forward | 14 | €371,174 | €450,213 | +€79,040 | +21.3% |
| Amounts payable | 17/49 | €1,452,344 | €1,408,499 | -€43,845 | -3.0% |
| Amounts payable after more than one year | 17 | €840,329 | €780,185 | -€60,144 | -7.2% |
| Financial debts | 170/4 | €836,656 | €776,512 | -€60,144 | -7.2% |
| Other amounts payable | 178/9 | €3,673 | €3,673 | = | 0.0% |
| Amounts payable within one year | 42/48 | €605,422 | €615,579 | +€10,157 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €59,207 | €60,144 | +€937 | +1.6% |
| Trade debts | 44 | €78,858 | €86,976 | +€8,117 | +10.3% |
| Suppliers | 440/4 | €78,858 | €86,976 | +€8,117 | +10.3% |
| Taxes, remuneration and social security | 45 | €12,113 | €19,737 | +€7,623 | +62.9% |
| Taxes | 450/3 | €4,142 | €13,008 | +€8,866 | +214.0% |
| Remuneration and social security | 454/9 | €7,971 | €6,729 | -€1,242 | -15.6% |
| Other amounts payable | 47/48 | €455,243 | €448,722 | -€6,521 | -1.4% |
| Accrued charges and deferred income | 492/3 | €6,593 | €12,735 | +€6,142 | +93.2% |
| Remuneration, social security and pensions | 62 | €72,780 | €78,480 | +€5,699 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,813 | €58,053 | +€1,240 | +2.2% |
| Other operating charges | 640/8 | €11,525 | €11,731 | +€206 | +1.8% |
| Gross operating margin | 9900 | €238,653 | €272,349 | +€33,696 | +14.1% |
| Operating profit (loss) | 9901 | €97,535 | €124,085 | +€26,550 | +27.2% |
| Financial income | 75/76B | €4,466 | €353 | -€4,113 | -92.1% |
| Recurring financial income | 75 | €2,656 | €353 | -€2,303 | -86.7% |
| Non-recurring financial income | 76B | €1,810 | - | -€1,810 | |
| Financial charges | 65/66B | €17,417 | €16,359 | -€1,058 | -6.1% |
| Recurring financial charges | 65 | €17,417 | €16,359 | -€1,058 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €84,584 | €108,079 | +€23,495 | +27.8% |
| Income taxes | 67/77 | €21,931 | €29,039 | +€7,108 | +32.4% |
| Profit (loss) for the period | 9904 | €62,652 | €79,040 | +€16,388 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,652 | €79,040 | +€16,388 | +26.2% |
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 9 October 2026 via checked.be.