DAJE 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.
What changed
DAJE Agri
NACE 46.610, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.4m
2024 · €563,302+€848,519
Equity
€2.1m
2024 · €648,302+€1.4m
Cash
€490,004
2024 · €490,915-€911
Balance sheet total
€5.7m
2024 · €4.2m+€1.4m
Largest movements
Assets
- Receivables within one year +€2.2m
up €2.2m (+243%), from €886,143 to €3.0m
of which Trade receivables: +€2.4m
- Stocks and contracts -€825,434
down €825,434 (-30.2%), from €2.7m to €1.9m
- Tangible fixed assets +€63,243
up €63,243 (+55.9%), from €113,213 to €176,456
of which Furniture and vehicles: +€65,848
Equity and liabilities
- Short-term financial debts +€950,000
new in 2025: €950,000
- Trade debts -€903,278
down €903,278 (-42.5%), from €2.1m to €1.2m
- Current portion of long-term debt -€902,570
down €902,570 (-88.3%), from €1.0m to €119,476
- Reserves +€842,000
new in 2025: €842,000
- Profit (loss) carried forward +€569,821
up €569,821 (+101%), from €563,302 to €1.1m
Income statement
- Gross operating margin +€1.3m
up €1.3m (+153%), from €841,199 to €2.1m
- Taxes +€311,791
up €311,791 (+176%), from €177,600 to €489,391
- Staff costs +€88,070
up €88,070 (+142%), from €62,068 to €150,138
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
€563,302
Gross operating margin
+€1.3m
Staff costs
-€88,070
Depreciation
-€20,636
Write-downs
-€2,560
Other operating charges
-€1,445
Financial income
+€408
Financial charges
-€17,038
Taxes
-€311,791
Result 2025
€1.4m
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
+€62,970
Investment
-€98,904
Financing
+€35,022
Cash 2024
€490,915
From operations (derived)
+€62,970
Net result for the year
+€1.4m
Depreciation
+€35,660
Stocks and contracts
+€825,434
Receivables within one year
-€2.2m
Deferred charges and accrued income
-€44,317
Trade debts
-€903,278
Tax, wage and social debts
+€345,795
Advances received
+€188,370
Other debts
+€353,609
Investment (derived)
-€98,904
Investment in fixed assets (net)
-€98,904
Financing
+€35,022
Debts after one year
-€12,408
Current portion of long-term debt
-€902,570
Short-term financial debts
+€950,000
Contributions, distributions and other
-€0
Cash 2025
€490,004
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,225,202 | €5,656,541 | +€1.4m | +33.9% |
| Fixed assets | 21/28 | €113,213 | €176,456 | +€63,243 | +55.9% |
| Tangible fixed assets | 22/27 | €113,213 | €176,456 | +€63,243 | +55.9% |
| Plant, machinery and equipment | 23 | €12,769 | €10,164 | -€2,605 | -20.4% |
| Furniture and vehicles | 24 | €100,444 | €166,292 | +€65,848 | +65.6% |
| Current assets | 29/58 | €4,111,989 | €5,480,085 | +€1.4m | +33.3% |
| Stocks and contracts in progress | 3 | €2,733,681 | €1,908,247 | -€825,434 | -30.2% |
| Stocks | 30/36 | €2,733,681 | €1,908,247 | -€825,434 | -30.2% |
| Amounts receivable within one year | 40/41 | €886,143 | €3,036,267 | +€2.2m | +243% |
| Trade receivables | 40 | €580,518 | €3,017,491 | +€2.4m | +420% |
| Other amounts receivable | 41 | €305,625 | €18,776 | -€286,849 | -93.9% |
| Cash at bank and in hand | 54/58 | €490,915 | €490,004 | -€911 | -0.2% |
| Deferred charges and accrued income | 490/1 | €1,250 | €45,567 | +€44,317 | +3,545% |
| Total equity and liabilities | 10/49 | €4,225,202 | €5,656,541 | +€1.4m | +33.9% |
| Equity | 10/15 | €648,302 | €2,060,123 | +€1.4m | +218% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | - | €842,000 | +€842,000 | |
| Tax-exempt reserves | 132 | - | €842,000 | +€842,000 | |
| Profit (loss) carried forward | 14 | €563,302 | €1,133,123 | +€569,821 | +101% |
| Amounts payable | 17/49 | €3,576,900 | €3,596,418 | +€19,518 | +0.5% |
| Amounts payable after more than one year | 17 | €241,778 | €229,370 | -€12,408 | -5.1% |
| Financial debts | 170/4 | €241,778 | €229,370 | -€12,408 | -5.1% |
| Amounts payable within one year | 42/48 | €3,335,122 | €3,367,048 | +€31,926 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €1,022,046 | €119,476 | -€902,570 | -88.3% |
| Financial debts | 43 | - | €950,000 | +€950,000 | |
| Credit institutions | 430/8 | - | €950,000 | +€950,000 | |
| Trade debts | 44 | €2,123,551 | €1,220,273 | -€903,278 | -42.5% |
| Suppliers | 440/4 | €2,123,551 | €1,220,273 | -€903,278 | -42.5% |
| Advances received on contracts in progress | 46 | - | €188,370 | +€188,370 | |
| Taxes, remuneration and social security | 45 | €189,525 | €535,320 | +€345,795 | +182% |
| Taxes | 450/3 | €181,273 | €500,287 | +€319,014 | +176% |
| Remuneration and social security | 454/9 | €8,252 | €35,033 | +€26,781 | +325% |
| Other amounts payable | 47/48 | - | €353,609 | +€353,609 | |
| Remuneration, social security and pensions | 62 | €62,068 | €150,138 | +€88,070 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,024 | €35,660 | +€20,636 | +137% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,560 | +€2,560 | |
| Other operating charges | 640/8 | €378 | €1,823 | +€1,445 | +382% |
| Gross operating margin | 9900 | €841,199 | €2,130,850 | +€1.3m | +153% |
| Operating profit (loss) | 9901 | €763,729 | €1,940,669 | +€1.2m | +154% |
| Financial income | 75/76B | €15 | €423 | +€408 | +2,718% |
| Recurring financial income | 75 | €15 | €423 | +€408 | +2,718% |
| Financial charges | 65/66B | €22,842 | €39,880 | +€17,038 | +74.6% |
| Recurring financial charges | 65 | €22,842 | €39,880 | +€17,038 | +74.6% |
| Profit (loss) for the period before taxes | 9903 | €740,902 | €1,901,212 | +€1.2m | +157% |
| Income taxes | 67/77 | €177,600 | €489,391 | +€311,791 | +176% |
| Profit (loss) for the period | 9904 | €563,302 | €1,411,821 | +€848,519 | +151% |
| Transfer to tax-exempt reserves | 689 | - | €842,000 | +€842,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €563,302 | €569,821 | +€6,519 | +1.2% |
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 14 October 2026 via checked.be.