AGRI DEBUSSCHE: 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.
What changed
AGRI DEBUSSCHE
NACE 47.812, Retail trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€69,677
2024 · €104,673-€34,996
Equity
€1.1m
2024 · €1.0m+€9,677
Cash
€193,094
2024 · €624,818-€431,724
Balance sheet total
€5.2m
2024 · €5.8m-€626,437
Largest movements
Assets
- Cash -€431,724
down €431,724 (-69.1%), from €624,818 to €193,094
mainly Trade debts (-€456,898) and Debts after one year (-€227,750)
- Stocks and contracts -€194,272
down €194,272 (-4.9%), from €4.0m to €3.8m
Equity and liabilities
- Trade debts -€456,898
down €456,898 (-88.8%), from €514,562 to €57,664
- Debts after one year -€227,750
down €227,750 (-10.0%), from €2.3m to €2.1m
of which Other amounts payable: -€179,000
Income statement
- Gross operating margin -€25,152
down €25,152 (-11.8%), from €213,020 to €187,868
- Financial charges +€9,917
up €9,917 (+19.6%), from €50,517 to €60,435
- Financial income +€4,799
up €4,799 (+218%), from €2,198 to €6,997
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.
Result 2024
€104,673
Gross operating margin
-€25,152
Depreciation
-€2,004
Other operating charges
-€1,078
Financial income
+€4,799
Financial charges
-€9,917
Taxes
-€1,643
Result 2025
€69,677
raises the resultlowers the result
Derived cash bridge
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.
From operations
-€136,224
Investment
-€7,750
Financing
-€287,750
Cash 2024
€624,818
From operations (derived)
-€136,224
Net result for the year
+€69,677
Depreciation
+€47,374
Stocks and contracts
+€194,272
Receivables within one year
-€35,560
Deferred charges and accrued income
-€3,623
Trade debts
-€456,898
Tax, wage and social debts
-€3,727
Other debts
+€42,980
Accrued charges and deferred income
+€9,281
Investment (derived)
-€7,750
Investment in fixed assets (net)
-€7,750
Financing
-€287,750
Debts after one year
-€227,750
Contributions, distributions and other
-€60,000
Cash 2025
€193,094
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,847,363 | €5,220,926 | -€626,437 | -10.7% |
| Fixed assets | 21/28 | €1,207,180 | €1,167,556 | -€39,624 | -3.3% |
| Intangible fixed assets | 21 | - | €5,779 | +€5,779 | |
| Tangible fixed assets | 22/27 | €1,207,180 | €1,161,777 | -€45,403 | -3.8% |
| Land and buildings | 22 | €1,188,936 | €1,152,402 | -€36,534 | -3.1% |
| Plant, machinery and equipment | 23 | €13,268 | €5,998 | -€7,269 | -54.8% |
| Furniture and vehicles | 24 | €4,977 | €3,377 | -€1,600 | -32.1% |
| Current assets | 29/58 | €4,640,183 | €4,053,370 | -€586,813 | -12.6% |
| Stocks and contracts in progress | 3 | €3,977,718 | €3,783,446 | -€194,272 | -4.9% |
| Stocks | 30/36 | €3,977,718 | €3,783,446 | -€194,272 | -4.9% |
| Amounts receivable within one year | 40/41 | €28,028 | €63,588 | +€35,560 | +127% |
| Trade receivables | 40 | €12,280 | €52,983 | +€40,703 | +331% |
| Other amounts receivable | 41 | €15,748 | €10,605 | -€5,143 | -32.7% |
| Cash at bank and in hand | 54/58 | €624,818 | €193,094 | -€431,724 | -69.1% |
| Deferred charges and accrued income | 490/1 | €9,619 | €13,243 | +€3,623 | +37.7% |
| Total equity and liabilities | 10/49 | €5,847,363 | €5,220,926 | -€626,437 | -10.7% |
| Equity | 10/15 | €1,046,373 | €1,056,050 | +€9,677 | +0.9% |
| Contributions | 10/11 | €164,000 | €164,000 | = | 0.0% |
| Reserves | 13 | €882,373 | €892,050 | +€9,677 | +1.1% |
| Tax-exempt reserves | 132 | €41,230 | €41,230 | = | 0.0% |
| Distributable reserves | 133 | €841,143 | €850,820 | +€9,677 | +1.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €4,800,990 | €4,164,876 | -€636,114 | -13.2% |
| Amounts payable after more than one year | 17 | €2,278,250 | €2,050,500 | -€227,750 | -10.0% |
| Financial debts | 170/4 | €431,250 | €382,500 | -€48,750 | -11.3% |
| Other amounts payable | 178/9 | €1,847,000 | €1,668,000 | -€179,000 | -9.7% |
| Amounts payable within one year | 42/48 | €2,495,558 | €2,077,914 | -€417,645 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €48,750 | €48,750 | = | 0.0% |
| Trade debts | 44 | €514,562 | €57,664 | -€456,898 | -88.8% |
| Suppliers | 440/4 | €514,562 | €57,664 | -€456,898 | -88.8% |
| Taxes, remuneration and social security | 45 | €5,255 | €1,527 | -€3,727 | -70.9% |
| Taxes | 450/3 | €643 | €1,527 | +€884 | +138% |
| Remuneration and social security | 454/9 | €4,612 | - | -€4,612 | |
| Other amounts payable | 47/48 | €1,926,991 | €1,969,972 | +€42,980 | +2.2% |
| Accrued charges and deferred income | 492/3 | €27,182 | €36,463 | +€9,281 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,370 | €47,374 | +€2,004 | +4.4% |
| Other operating charges | 640/8 | €10,008 | €11,086 | +€1,078 | +10.8% |
| Gross operating margin | 9900 | €213,020 | €187,868 | -€25,152 | -11.8% |
| Operating profit (loss) | 9901 | €157,642 | €129,407 | -€28,234 | -17.9% |
| Financial income | 75/76B | €2,198 | €6,997 | +€4,799 | +218% |
| Recurring financial income | 75 | €2,198 | €6,997 | +€4,799 | +218% |
| Financial charges | 65/66B | €50,517 | €60,435 | +€9,917 | +19.6% |
| Recurring financial charges | 65 | €50,517 | €60,435 | +€9,917 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €109,323 | €75,970 | -€33,353 | -30.5% |
| Income taxes | 67/77 | €4,650 | €6,293 | +€1,643 | +35.3% |
| Profit (loss) for the period | 9904 | €104,673 | €69,677 | -€34,996 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €104,673 | €69,677 | -€34,996 | -33.4% |
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 19 October 2026 via checked.be.