YAGRI: what changed
Two fiscal 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.
YAGRI
Largest movements
- Tangible fixed assets -€45,788
down €45,788 (-17.5%), from €261,093 to €215,305
of which Plant, machinery and equipment: -€38,262
- Cash +€35,629
up €35,629 (+347.1%), from €10,264 to €45,892
mainly Depreciation (+€37,114) and Net result for the year (+€30,895)
- Receivables within one year +€11,442
up €11,442 (+312.2%), from €3,665 to €15,107
- Profit (loss) carried forward +€30,895
up €30,895 (+81.4%), from -€37,937 to -€7,042
- Debts after one year -€12,310
no longer reported in 2025 (was €12,310)
- Other debts -€11,000
down €11,000 (-25.1%), from €43,800 to €32,800
- Trade debts -€8,402
down €8,402 (-58.2%), from €14,432 to €6,030
- Gross operating margin +€42,066
up €42,066 (+134.4%), from €31,305 to €73,371
- Depreciation -€16,230
down €16,230 (-30.4%), from €53,344 to €37,114
- Financial charges +€1,425
up €1,425 (+92.3%), from €1,543 to €2,968
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 | €279,756 | €279,579 | -€176 | -0.1% |
| Fixed assets | 21/28 | €261,093 | €215,305 | -€45,788 | -17.5% |
| Tangible fixed assets | 22/27 | €261,093 | €215,305 | -€45,788 | -17.5% |
| Land and buildings | 22 | €169,422 | €166,694 | -€2,728 | -1.6% |
| Plant, machinery and equipment | 23 | €72,177 | €33,915 | -€38,262 | -53.0% |
| Furniture and vehicles | 24 | €19,494 | €14,696 | -€4,798 | -24.6% |
| Current assets | 29/58 | €18,663 | €64,274 | +€45,612 | +244.4% |
| Stocks and contracts in progress | 3 | €2,296 | €1,344 | -€952 | -41.5% |
| Stocks | 30/36 | €2,296 | €1,344 | -€952 | -41.5% |
| Amounts receivable within one year | 40/41 | €3,665 | €15,107 | +€11,442 | +312.2% |
| Other amounts receivable | 41 | €3,665 | €15,107 | +€11,442 | +312.2% |
| Cash at bank and in hand | 54/58 | €10,264 | €45,892 | +€35,629 | +347.1% |
| Deferred charges and accrued income | 490/1 | €2,439 | €1,931 | -€507 | -20.8% |
| Total equity and liabilities | 10/49 | €279,756 | €279,579 | -€176 | -0.1% |
| Equity | 10/15 | €197,263 | €228,158 | +€30,895 | +15.7% |
| Contributions | 10/11 | €35,200 | €35,200 | = | 0.0% |
| Reserves | 13 | €200,000 | €200,000 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,937 | -€7,042 | +€30,895 | +81.4% |
| Amounts payable | 17/49 | €82,492 | €51,421 | -€31,071 | -37.7% |
| Amounts payable after more than one year | 17 | €12,310 | - | -€12,310 | |
| Financial debts | 170/4 | €12,310 | - | -€12,310 | |
| Amounts payable within one year | 42/48 | €70,182 | €51,421 | -€18,761 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €11,680 | €12,310 | +€631 | +5.4% |
| Trade debts | 44 | €14,432 | €6,030 | -€8,402 | -58.2% |
| Suppliers | 440/4 | €14,432 | €6,030 | -€8,402 | -58.2% |
| Taxes, remuneration and social security | 45 | €270 | €280 | +€10 | +3.9% |
| Taxes | 450/3 | €270 | €280 | +€10 | +3.9% |
| Other amounts payable | 47/48 | €43,800 | €32,800 | -€11,000 | -25.1% |
| Non-recurring operating income | 76A | - | €76,526 | +€76,526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,344 | €37,114 | -€16,230 | -30.4% |
| Other operating charges | 640/8 | €2,305 | €2,253 | -€52 | -2.2% |
| Gross operating margin | 9900 | €31,305 | €73,371 | +€42,066 | +134.4% |
| Operating profit (loss) | 9901 | -€24,344 | €34,004 | +€58,347 | |
| Financial charges | 65/66B | €1,543 | €2,968 | +€1,425 | +92.3% |
| Recurring financial charges | 65 | €1,543 | €2,968 | +€1,425 | +92.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,887 | €31,036 | +€56,923 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€26,026 | €30,895 | +€56,921 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,026 | €30,895 | +€56,921 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.