D'AGRUMA L.: 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.
D'AGRUMA L.
Largest movements
- Cash -€47,218
down €47,218 (-81.4%), from €58,017 to €10,799
mainly Debts after one year (-€47,453) and Investment in fixed assets (net) (-€45,661)
- Debts after one year -€47,453
down €47,453 (-10.3%), from €461,360 to €413,907
- Tax, wage and social debts -€27,621
down €27,621 (-92.5%), from €29,850 to €2,229
of which Taxes: -€15,239
- Reserves +€22,232
up €22,232 (+7.3%), from €304,948 to €327,180
- Current portion of long-term debt -€8,430
down €8,430 (-28.1%), from €29,989 to €21,559
- Gross operating margin -€84,152
down €84,152 (-40.1%), from €210,117 to €125,965
- Staff costs -€65,743
down €65,743 (-90.8%), from €72,373 to €6,630
- Financial charges +€9,623
up €9,623 (+69.0%), from €13,940 to €23,563
- Taxes +€5,798
up €5,798 (+33.9%), from €17,101 to €22,899
- Depreciation +€5,346
up €5,346 (+11.9%), from €44,938 to €50,284
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.
Derived cash bridge
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 | €839,730 | €784,806 | -€54,924 | -6.5% |
| Fixed assets | 21/28 | €765,066 | €760,443 | -€4,623 | -0.6% |
| Intangible fixed assets | 21 | €27,500 | €22,500 | -€5,000 | -18.2% |
| Tangible fixed assets | 22/27 | €737,566 | €737,943 | +€377 | +0.1% |
| Land and buildings | 22 | €676,985 | €675,793 | -€1,192 | -0.2% |
| Plant, machinery and equipment | 23 | €38,648 | €46,609 | +€7,961 | +20.6% |
| Furniture and vehicles | 24 | €17,146 | €15,350 | -€1,796 | -10.5% |
| Leasing and similar rights | 25 | €4,787 | €191 | -€4,596 | -96.0% |
| Current assets | 29/58 | €74,664 | €24,363 | -€50,301 | -67.4% |
| Amounts receivable within one year | 40/41 | €15,473 | €13,209 | -€2,264 | -14.6% |
| Other amounts receivable | 41 | €15,473 | €13,209 | -€2,264 | -14.6% |
| Cash at bank and in hand | 54/58 | €58,017 | €10,799 | -€47,218 | -81.4% |
| Deferred charges and accrued income | 490/1 | €1,174 | €355 | -€819 | -69.8% |
| Total equity and liabilities | 10/49 | €839,730 | €784,806 | -€54,924 | -6.5% |
| Equity | 10/15 | €309,948 | €332,180 | +€22,232 | +7.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Share premium | 1100/10 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €304,948 | €327,180 | +€22,232 | +7.3% |
| Distributable reserves | 133 | €304,948 | €327,180 | +€22,232 | +7.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €529,782 | €452,626 | -€77,156 | -14.6% |
| Amounts payable after more than one year | 17 | €461,360 | €413,907 | -€47,453 | -10.3% |
| Financial debts | 170/4 | €461,360 | €413,907 | -€47,453 | -10.3% |
| Amounts payable within one year | 42/48 | €68,422 | €38,719 | -€29,703 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €29,989 | €21,559 | -€8,430 | -28.1% |
| Trade debts | 44 | €8,447 | €14,796 | +€6,349 | +75.2% |
| Suppliers | 440/4 | €8,447 | €14,796 | +€6,349 | +75.2% |
| Taxes, remuneration and social security | 45 | €29,850 | €2,229 | -€27,621 | -92.5% |
| Taxes | 450/3 | €17,403 | €2,164 | -€15,239 | -87.6% |
| Remuneration and social security | 454/9 | €12,447 | €65 | -€12,382 | -99.5% |
| Other amounts payable | 47/48 | €136 | €135 | -€1 | -0.7% |
| Remuneration, social security and pensions | 62 | €72,373 | €6,630 | -€65,743 | -90.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,938 | €50,284 | +€5,346 | +11.9% |
| Other operating charges | 640/8 | €3,324 | €358 | -€2,966 | -89.2% |
| Gross operating margin | 9900 | €210,117 | €125,965 | -€84,152 | -40.1% |
| Operating profit (loss) | 9901 | €89,482 | €68,693 | -€20,789 | -23.2% |
| Financial income | 75/76B | €665 | - | -€665 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Non-recurring financial income | 76B | €660 | - | -€660 | |
| Financial charges | 65/66B | €13,940 | €23,563 | +€9,623 | +69.0% |
| Recurring financial charges | 65 | €13,940 | €23,563 | +€9,623 | +69.0% |
| Profit (loss) for the period before taxes | 9903 | €76,207 | €45,130 | -€31,077 | -40.8% |
| Income taxes | 67/77 | €17,101 | €22,899 | +€5,798 | +33.9% |
| Profit (loss) for the period | 9904 | €59,106 | €22,231 | -€36,875 | -62.4% |
| Transfer to tax-exempt reserves | 689 | €59,106 | - | -€59,106 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €22,231 | +€22,231 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.