Bejagri: 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.
Bejagri
Largest movements
- Tangible fixed assets +€230,485
up €230,485 (+36.2%), from €636,105 to €866,590
- Cash -€73,180
down €73,180 (-78.7%), from €93,015 to €19,836
mainly Investment in fixed assets (net) (-€398,022) and Trade debts (-€37,853)
- Debts after one year +€167,976
up €167,976 (+53.3%), from €315,000 to €482,976
- Trade debts -€37,853
down €37,853 (-34.4%), from €109,978 to €72,126
- Other debts +€30,321
up €30,321 (+18.3%), from €166,053 to €196,373
- Reserves +€17,108
up €17,108 (+7.6%), from €225,600 to €242,708
of which Distributable reserves: +€26,541
- Staff costs -€38,595
down €38,595 (-46.0%), from €83,833 to €45,237
- Depreciation +€24,601
up €24,601 (+17.2%), from €142,936 to €167,537
- Gross operating margin +€6,320
up €6,320 (+2.6%), from €244,880 to €251,200
- Taxes +€4,270
up €4,270, from -€2,216 to €2,054
- Financial income -€3,241
down €3,241 (-100.0%), from €3,242 to €1
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 | €1,097,208 | €1,272,020 | +€174,812 | +15.9% |
| Fixed assets | 21/28 | €636,105 | €866,590 | +€230,485 | +36.2% |
| Tangible fixed assets | 22/27 | €636,105 | €866,590 | +€230,485 | +36.2% |
| Plant, machinery and equipment | 23 | €636,105 | €866,590 | +€230,485 | +36.2% |
| Current assets | 29/58 | €461,103 | €405,430 | -€55,673 | -12.1% |
| Amounts receivable within one year | 40/41 | €357,368 | €369,946 | +€12,577 | +3.5% |
| Trade receivables | 40 | €322,775 | €346,557 | +€23,781 | +7.4% |
| Other amounts receivable | 41 | €34,593 | €23,389 | -€11,204 | -32.4% |
| Cash at bank and in hand | 54/58 | €93,015 | €19,836 | -€73,180 | -78.7% |
| Deferred charges and accrued income | 490/1 | €10,719 | €15,649 | +€4,930 | +46.0% |
| Total equity and liabilities | 10/49 | €1,097,208 | €1,272,020 | +€174,812 | +15.9% |
| Equity | 10/15 | €288,383 | €305,491 | +€17,108 | +5.9% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Outside capital | 11 | €60,000 | - | -€60,000 | |
| Other | 1109/19 | €60,000 | - | -€60,000 | |
| Reserves | 13 | €225,600 | €242,708 | +€17,108 | +7.6% |
| Non-distributable reserves | 130/1 | €6,000 | - | -€6,000 | |
| Reserves not available under the articles | 1311 | €6,000 | - | -€6,000 | |
| Tax-exempt reserves | 132 | €10,298 | €6,865 | -€3,433 | -33.3% |
| Distributable reserves | 133 | €209,302 | €235,843 | +€26,541 | +12.7% |
| Profit (loss) carried forward | 14 | €2,783 | €2,783 | = | 0.0% |
| Provisions and deferred taxes | 16 | €5,302 | €3,535 | -€1,767 | -33.3% |
| Deferred taxes | 168 | €5,302 | €3,535 | -€1,767 | -33.3% |
| Amounts payable | 17/49 | €803,523 | €962,994 | +€159,471 | +19.8% |
| Amounts payable after more than one year | 17 | €315,000 | €482,976 | +€167,976 | +53.3% |
| Financial debts | 170/4 | €315,000 | €482,976 | +€167,976 | +53.3% |
| Amounts payable within one year | 42/48 | €488,523 | €480,018 | -€8,505 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €195,357 | €197,024 | +€1,667 | +0.9% |
| Trade debts | 44 | €109,978 | €72,126 | -€37,853 | -34.4% |
| Suppliers | 440/4 | €109,978 | €72,126 | -€37,853 | -34.4% |
| Taxes, remuneration and social security | 45 | €17,134 | €14,495 | -€2,639 | -15.4% |
| Taxes | 450/3 | €8,833 | €5,889 | -€2,945 | -33.3% |
| Remuneration and social security | 454/9 | €8,301 | €8,606 | +€305 | +3.7% |
| Other amounts payable | 47/48 | €166,053 | €196,373 | +€30,321 | +18.3% |
| Non-recurring operating income | 76A | - | €4,001 | +€4,001 | |
| Remuneration, social security and pensions | 62 | €83,833 | €45,237 | -€38,595 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,936 | €167,537 | +€24,601 | +17.2% |
| Other operating charges | 640/8 | €1,049 | €998 | -€51 | -4.8% |
| Gross operating margin | 9900 | €244,880 | €251,200 | +€6,320 | +2.6% |
| Operating profit (loss) | 9901 | €17,062 | €37,427 | +€20,365 | +119.4% |
| Financial income | 75/76B | €3,242 | €1 | -€3,241 | -100.0% |
| Recurring financial income | 75 | €3,242 | €1 | -€3,241 | -100.0% |
| Financial charges | 65/66B | €18,385 | €20,034 | +€1,649 | +9.0% |
| Recurring financial charges | 65 | €18,385 | €20,034 | +€1,649 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €1,920 | €17,395 | +€15,475 | +806.2% |
| Transfer from deferred taxes | 780 | €1,767 | €1,767 | = | 0.0% |
| Income taxes | 67/77 | -€2,216 | €2,054 | +€4,270 | |
| Profit (loss) for the period | 9904 | €5,903 | €17,108 | +€11,205 | +189.8% |
| Transfer from tax-exempt reserves | 789 | €3,433 | €3,433 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,335 | €20,541 | +€11,205 | +120.0% |
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 7 October 2026 via checked.be.