D.B. Agri: 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.B. Agri
Largest movements
- Cash +€162,685
up €162,685 (+98.4%), from €165,270 to €327,955
mainly Receivables within one year (+€136,964) and Net result for the year (+€73,460)
- Receivables within one year -€136,964
down €136,964 (-55.4%), from €247,165 to €110,200
of which Other amounts receivable: -€145,028
- Tangible fixed assets -€49,223
down €49,223 (-1.9%), from €2.6m to €2.5m
of which Land and buildings: -€37,923
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€42,063
down €42,063 (-34.7%), from €121,066 to €79,003
- Other operating charges -€39,514
down €39,514 (-78.8%), from €50,150 to €10,636
- Depreciation +€10,338
up €10,338 (+21.6%), from €47,885 to €58,223
- Financial income -€3,946
down €3,946 (-99.7%), from €3,958 to €11
- Taxes -€2,735
down €2,735 (-48.5%), from €5,634 to €2,899
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,043,340 | €3,020,367 | -€22,973 | -0.8% |
| Fixed assets | 21/28 | €2,592,785 | €2,543,562 | -€49,223 | -1.9% |
| Tangible fixed assets | 22/27 | €2,592,785 | €2,543,562 | -€49,223 | -1.9% |
| Land and buildings | 22 | €2,523,261 | €2,485,338 | -€37,923 | -1.5% |
| Plant, machinery and equipment | 23 | €58,030 | €49,030 | -€9,000 | -15.5% |
| Furniture and vehicles | 24 | €11,494 | €9,194 | -€2,300 | -20.0% |
| Current assets | 29/58 | €450,555 | €476,805 | +€26,250 | +5.8% |
| Stocks and contracts in progress | 3 | €37,500 | €38,650 | +€1,150 | +3.1% |
| Stocks | 30/36 | €37,500 | €38,650 | +€1,150 | +3.1% |
| Amounts receivable within one year | 40/41 | €247,165 | €110,200 | -€136,964 | -55.4% |
| Trade receivables | 40 | €70,670 | €78,734 | +€8,064 | +11.4% |
| Other amounts receivable | 41 | €176,495 | €31,466 | -€145,028 | -82.2% |
| Cash at bank and in hand | 54/58 | €165,270 | €327,955 | +€162,685 | +98.4% |
| Deferred charges and accrued income | 490/1 | €621 | - | -€621 | |
| Total equity and liabilities | 10/49 | €3,043,340 | €3,020,367 | -€22,973 | -0.8% |
| Equity | 10/15 | €3,004,910 | €3,011,696 | +€6,786 | +0.2% |
| Contributions | 10/11 | €1,411,462 | €1,411,462 | = | 0.0% |
| Reserves | 13 | €1,593,447 | €1,600,233 | +€6,786 | +0.4% |
| Tax-exempt reserves | 132 | €309,175 | €242,501 | -€66,674 | -21.6% |
| Distributable reserves | 133 | €1,284,272 | €1,357,732 | +€73,460 | +5.7% |
| Amounts payable | 17/49 | €38,430 | €8,671 | -€29,759 | -77.4% |
| Amounts payable within one year | 42/48 | €38,430 | €8,671 | -€29,759 | -77.4% |
| Trade debts | 44 | €34,958 | €5,054 | -€29,904 | -85.5% |
| Suppliers | 440/4 | €34,958 | €5,054 | -€29,904 | -85.5% |
| Taxes, remuneration and social security | 45 | €3,472 | €2,682 | -€790 | -22.8% |
| Taxes | 450/3 | €3,472 | €2,682 | -€790 | -22.8% |
| Other amounts payable | 47/48 | - | €935 | +€935 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,885 | €58,223 | +€10,338 | +21.6% |
| Other operating charges | 640/8 | €50,150 | €10,636 | -€39,514 | -78.8% |
| Gross operating margin | 9900 | €121,066 | €79,003 | -€42,063 | -34.7% |
| Operating profit (loss) | 9901 | €23,030 | €10,144 | -€12,887 | -56.0% |
| Financial income | 75/76B | €3,958 | €11 | -€3,946 | -99.7% |
| Recurring financial income | 75 | €3,958 | €11 | -€3,946 | -99.7% |
| Financial charges | 65/66B | €121 | €470 | +€349 | +289% |
| Recurring financial charges | 65 | €121 | €470 | +€349 | +289% |
| Profit (loss) for the period before taxes | 9903 | €26,867 | €9,685 | -€17,182 | -64.0% |
| Transfer from deferred taxes | 780 | €66,674 | €66,674 | = | 0.0% |
| Income taxes | 67/77 | €5,634 | €2,899 | -€2,735 | -48.5% |
| Profit (loss) for the period | 9904 | €87,907 | €73,460 | -€14,447 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €87,907 | €73,460 | -€14,447 | -16.4% |
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 25 October 2026 via checked.be.