AGRIM - ESSER: 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.
AGRIM - ESSER
Largest movements
- Current investments +€31,786
up €31,786 (+31.8%), from €100,059 to €131,846
- Receivables within one year -€22,359
down €22,359 (-22.0%), from €101,479 to €79,121
of which Other amounts receivable: -€24,210
- Stocks and contracts -€8,016
down €8,016 (-19.4%), from €41,270 to €33,254
- Cash +€7,262
up €7,262 (+31.0%), from €23,389 to €30,652
mainly Net result for the year (+€28,350) and Receivables within one year (+€22,359)
- Reserves +€28,350
up €28,350 (+16.1%), from €176,023 to €204,373
of which Distributable reserves: +€28,350
- Trade debts -€24,166
down €24,166 (-85.5%), from €28,257 to €4,091
- Other debts +€6,915
new in 2024: €6,915
- Financial charges +€5,028
up €5,028 (+74.6%), from -€6,742 to -€1,715
- Gross operating margin +€4,699
up €4,699 (+14.7%), from €31,891 to €36,589
- Taxes +€1,425
up €1,425 (+12.6%), from €11,280 to €12,705
- Financial income +€1,225
up €1,225 (+37.8%), from €3,239 to €4,465
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,419 | €280,899 | +€9,480 | +3.5% |
| Fixed assets | 21/28 | €1,701 | €1,701 | = | 0.0% |
| Financial fixed assets | 28 | €1,701 | €1,701 | = | 0.0% |
| Current assets | 29/58 | €269,718 | €279,198 | +€9,480 | +3.5% |
| Stocks and contracts in progress | 3 | €41,270 | €33,254 | -€8,016 | -19.4% |
| Stocks | 30/36 | €41,270 | €33,254 | -€8,016 | -19.4% |
| Amounts receivable within one year | 40/41 | €101,479 | €79,121 | -€22,359 | -22.0% |
| Trade receivables | 40 | €1,140 | €2,991 | +€1,851 | +162.4% |
| Other amounts receivable | 41 | €100,339 | €76,130 | -€24,210 | -24.1% |
| Current investments | 50/53 | €100,059 | €131,846 | +€31,786 | +31.8% |
| Cash at bank and in hand | 54/58 | €23,389 | €30,652 | +€7,262 | +31.0% |
| Deferred charges and accrued income | 490/1 | €3,520 | €4,326 | +€806 | +22.9% |
| Total equity and liabilities | 10/49 | €271,419 | €280,899 | +€9,480 | +3.5% |
| Equity | 10/15 | €238,023 | €266,373 | +€28,350 | +11.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €176,023 | €204,373 | +€28,350 | +16.1% |
| Non-distributable reserves | 130/1 | €7,368 | €7,368 | = | 0.0% |
| Legal reserve | 130 | €7,368 | €7,368 | = | 0.0% |
| Distributable reserves | 133 | €168,655 | €197,005 | +€28,350 | +16.8% |
| Amounts payable | 17/49 | €33,397 | €14,526 | -€18,870 | -56.5% |
| Amounts payable within one year | 42/48 | €33,397 | €14,526 | -€18,870 | -56.5% |
| Trade debts | 44 | €28,257 | €4,091 | -€24,166 | -85.5% |
| Suppliers | 440/4 | €28,257 | €4,091 | -€24,166 | -85.5% |
| Taxes, remuneration and social security | 45 | €5,140 | €3,521 | -€1,619 | -31.5% |
| Taxes | 450/3 | €5,140 | €3,521 | -€1,619 | -31.5% |
| Other amounts payable | 47/48 | - | €6,915 | +€6,915 | |
| Other operating charges | 640/8 | €1,927 | €1,714 | -€213 | -11.1% |
| Gross operating margin | 9900 | €31,891 | €36,589 | +€4,699 | +14.7% |
| Operating profit (loss) | 9901 | €29,964 | €34,876 | +€4,912 | +16.4% |
| Financial income | 75/76B | €3,239 | €4,465 | +€1,225 | +37.8% |
| Recurring financial income | 75 | €3,239 | €4,465 | +€1,225 | +37.8% |
| Financial charges | 65/66B | -€6,742 | -€1,715 | +€5,028 | +74.6% |
| Recurring financial charges | 65 | -€6,742 | -€1,715 | +€5,028 | +74.6% |
| Profit (loss) for the period before taxes | 9903 | €39,945 | €41,055 | +€1,109 | +2.8% |
| Income taxes | 67/77 | €11,280 | €12,705 | +€1,425 | +12.6% |
| Profit (loss) for the period | 9904 | €28,665 | €28,350 | -€315 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,665 | €28,350 | -€315 | -1.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.