D&V 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&V AGRI
Largest movements
- Tangible fixed assets -€46,254
down €46,254 (-31.4%), from €147,237 to €100,984
of which Furniture and vehicles: -€32,289
- Cash +€21,509
up €21,509 (+123%), from €17,556 to €39,066
mainly Depreciation (+€51,929) and Other debts (+€31,423)
- Receivables within one year +€15,608
up €15,608 (+58.2%), from €26,831 to €42,439
of which Trade receivables: +€17,431
- Debts after one year -€49,574
down €49,574 (-33.0%), from €150,164 to €100,590
- Other debts +€31,423
up €31,423 (+9,242%), from €340 to €31,763
- Trade debts +€7,257
up €7,257 (+18.9%), from €38,431 to €45,688
- Gross operating margin +€13,070
up €13,070 (+25.2%), from €51,866 to €64,936
- Other operating charges -€1,871
down €1,871 (-69.1%), from €2,709 to €838
- Staff costs +€1,219
up €1,219 (+22.3%), from €5,464 to €6,683
- Depreciation +€853
up €853 (+1.7%), from €51,076 to €51,929
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 | €191,760 | €182,624 | -€9,136 | -4.8% |
| Fixed assets | 21/28 | €147,372 | €101,119 | -€46,254 | -31.4% |
| Tangible fixed assets | 22/27 | €147,237 | €100,984 | -€46,254 | -31.4% |
| Plant, machinery and equipment | 23 | €12,892 | €13,020 | +€128 | +1.0% |
| Furniture and vehicles | 24 | €81,105 | €48,816 | -€32,289 | -39.8% |
| Leasing and similar rights | 25 | €53,241 | €39,148 | -€14,093 | -26.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €44,387 | €81,505 | +€37,118 | +83.6% |
| Amounts receivable within one year | 40/41 | €26,831 | €42,439 | +€15,608 | +58.2% |
| Trade receivables | 40 | €25,008 | €42,439 | +€17,431 | +69.7% |
| Other amounts receivable | 41 | €1,822 | €0 | -€1,822 | -100% |
| Cash at bank and in hand | 54/58 | €17,556 | €39,066 | +€21,509 | +123% |
| Total equity and liabilities | 10/49 | €191,760 | €182,624 | -€9,136 | -4.8% |
| Equity | 10/15 | -€52,851 | -€51,174 | +€1,677 | +3.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,851 | -€71,174 | +€1,677 | +2.3% |
| Amounts payable | 17/49 | €244,611 | €233,798 | -€10,813 | -4.4% |
| Amounts payable after more than one year | 17 | €150,164 | €100,590 | -€49,574 | -33.0% |
| Financial debts | 170/4 | €150,164 | €100,590 | -€49,574 | -33.0% |
| Amounts payable within one year | 42/48 | €94,447 | €133,208 | +€38,761 | +41.0% |
| Current portion of amounts payable after more than one year | 42 | €51,120 | €50,157 | -€963 | -1.9% |
| Trade debts | 44 | €38,431 | €45,688 | +€7,257 | +18.9% |
| Suppliers | 440/4 | €38,431 | €45,688 | +€7,257 | +18.9% |
| Taxes, remuneration and social security | 45 | €4,557 | €5,601 | +€1,044 | +22.9% |
| Taxes | 450/3 | €961 | €5,220 | +€4,260 | +443% |
| Remuneration and social security | 454/9 | €3,596 | €380 | -€3,215 | -89.4% |
| Other amounts payable | 47/48 | €340 | €31,763 | +€31,423 | +9,242% |
| Remuneration, social security and pensions | 62 | €5,464 | €6,683 | +€1,219 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,076 | €51,929 | +€853 | +1.7% |
| Other operating charges | 640/8 | €2,709 | €838 | -€1,871 | -69.1% |
| Gross operating margin | 9900 | €51,866 | €64,936 | +€13,070 | +25.2% |
| Operating profit (loss) | 9901 | -€7,384 | €5,486 | +€12,869 | |
| Financial income | 75/76B | €217 | €1 | -€216 | -99.6% |
| Recurring financial income | 75 | €217 | €1 | -€216 | -99.6% |
| Financial charges | 65/66B | €3,234 | €3,810 | +€576 | +17.8% |
| Recurring financial charges | 65 | €3,234 | €3,810 | +€576 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,400 | €1,677 | +€12,077 | |
| Profit (loss) for the period | 9904 | -€10,400 | €1,677 | +€12,077 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,400 | €1,677 | +€12,077 |
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 27 October 2026 via checked.be.