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.
AGRICULTURA!
Largest movements
- Receivables within one year -€21,441
down €21,441 (-28.1%), from €76,397 to €54,956
of which Other amounts receivable: -€16,253
- Current investments +€17,890
new in 2025: €17,890
- Tangible fixed assets -€12,640
down €12,640 (-18.0%), from €70,327 to €57,687
of which Furniture and vehicles: -€11,979
- Deferred charges and accrued income -€4,324
no longer reported in 2025 (was €4,324)
- Cash -€4,315
down €4,315 (-49.2%), from €8,764 to €4,449
mainly Other debts (-€23,227) and Current investments (-€17,890)
- Other debts -€23,227
down €23,227 (-19.5%), from €118,975 to €95,748
- Profit (loss) carried forward +€2,530
up €2,530 (+41.2%), from -€6,143 to -€3,613
- Accrued charges and deferred income -€2,072
no longer reported in 2025 (was €2,072)
- Trade debts -€1,955
down €1,955 (-74.2%), from €2,634 to €679
- Gross operating margin +€6,887
up €6,887 (+10.0%), from €68,755 to €75,642
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 | €159,812 | €134,982 | -€24,830 | -15.5% |
| Fixed assets | 21/28 | €70,327 | €57,687 | -€12,640 | -18.0% |
| Tangible fixed assets | 22/27 | €70,327 | €57,687 | -€12,640 | -18.0% |
| Land and buildings | 22 | €6,000 | €6,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €26,235 | €25,574 | -€661 | -2.5% |
| Furniture and vehicles | 24 | €38,092 | €26,113 | -€11,979 | -31.4% |
| Current assets | 29/58 | €89,485 | €77,295 | -€12,190 | -13.6% |
| Amounts receivable within one year | 40/41 | €76,397 | €54,956 | -€21,441 | -28.1% |
| Trade receivables | 40 | €5,188 | - | -€5,188 | |
| Other amounts receivable | 41 | €71,209 | €54,956 | -€16,253 | -22.8% |
| Current investments | 50/53 | - | €17,890 | +€17,890 | |
| Cash at bank and in hand | 54/58 | €8,764 | €4,449 | -€4,315 | -49.2% |
| Deferred charges and accrued income | 490/1 | €4,324 | - | -€4,324 | |
| Total equity and liabilities | 10/49 | €159,812 | €134,982 | -€24,830 | -15.5% |
| Equity | 10/15 | €20,017 | €22,547 | +€2,530 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,560 | €7,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,700 | €5,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,143 | -€3,613 | +€2,530 | +41.2% |
| Amounts payable | 17/49 | €139,795 | €112,435 | -€27,360 | -19.6% |
| Amounts payable within one year | 42/48 | €137,723 | €112,435 | -€25,288 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €7,273 | €7,272 | -€1 | 0.0% |
| Trade debts | 44 | €2,634 | €679 | -€1,955 | -74.2% |
| Suppliers | 440/4 | €2,634 | €679 | -€1,955 | -74.2% |
| Taxes, remuneration and social security | 45 | €8,841 | €8,736 | -€105 | -1.2% |
| Taxes | 450/3 | €371 | €371 | = | 0.0% |
| Remuneration and social security | 454/9 | €8,470 | €8,365 | -€105 | -1.2% |
| Other amounts payable | 47/48 | €118,975 | €95,748 | -€23,227 | -19.5% |
| Accrued charges and deferred income | 492/3 | €2,072 | - | -€2,072 | |
| Remuneration, social security and pensions | 62 | €46,810 | €47,211 | +€401 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,504 | €24,140 | -€364 | -1.5% |
| Other operating charges | 640/8 | €1,351 | €1,244 | -€107 | -7.9% |
| Gross operating margin | 9900 | €68,755 | €75,642 | +€6,887 | +10.0% |
| Operating profit (loss) | 9901 | -€3,910 | €3,047 | +€6,957 | |
| Financial income | 75/76B | €25 | €3 | -€22 | -88.0% |
| Recurring financial income | 75 | €25 | €3 | -€22 | -88.0% |
| Financial charges | 65/66B | €781 | €455 | -€326 | -41.7% |
| Recurring financial charges | 65 | €781 | €455 | -€326 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,666 | €2,595 | +€7,261 | |
| Income taxes | 67/77 | €66 | €65 | -€1 | -1.5% |
| Profit (loss) for the period | 9904 | -€4,732 | €2,530 | +€7,262 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,732 | €2,530 | +€7,262 |
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 27 September 2026 via checked.be.