DALLAGRI: 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.
DALLAGRI
Largest movements
- Tangible fixed assets +€27,966
up €27,966 (+8.8%), from €316,658 to €344,624
of which Plant, machinery and equipment: +€110,377
- Receivables within one year -€22,854
down €22,854 (-32.2%), from €71,041 to €48,187
of which Trade receivables: -€22,854
- Deferred charges and accrued income -€13,021
down €13,021 (-45.1%), from €28,874 to €15,853
- Cash +€9,937
up €9,937 (+54.5%), from €18,226 to €28,163
mainly Depreciation (+€80,909) and Receivables within one year (+€22,854)
- Stocks and contracts +€6,461
up €6,461 (+175%), from €3,702 to €10,163
- Profit (loss) carried forward +€16,872
up €16,872 (+172%), from €9,823 to €26,695
- Trade debts -€14,508
down €14,508 (-42.2%), from €34,417 to €19,908
- Current portion of long-term debt +€11,692
up €11,692 (+18.7%), from €62,686 to €74,378
- Debts after one year -€5,058
down €5,058 (-3.6%), from €141,691 to €136,633
- Depreciation -€9,223
down €9,223 (-10.2%), from €90,132 to €80,909
- Gross operating margin +€4,262
up €4,262 (+4.4%), from €97,850 to €102,111
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 | €438,501 | €446,990 | +€8,489 | +1.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €316,658 | €344,624 | +€27,966 | +8.8% |
| Tangible fixed assets | 22/27 | €316,658 | €344,624 | +€27,966 | +8.8% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €89,583 | €199,961 | +€110,377 | +123% |
| Furniture and vehicles | 24 | €227,074 | €144,663 | -€82,411 | -36.3% |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Current assets | 29/58 | €121,843 | €102,366 | -€19,477 | -16.0% |
| Stocks and contracts in progress | 3 | €3,702 | €10,163 | +€6,461 | +175% |
| Stocks | 30/36 | €3,702 | €10,163 | +€6,461 | +175% |
| Amounts receivable within one year | 40/41 | €71,041 | €48,187 | -€22,854 | -32.2% |
| Trade receivables | 40 | €71,041 | €48,187 | -€22,854 | -32.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €18,226 | €28,163 | +€9,937 | +54.5% |
| Deferred charges and accrued income | 490/1 | €28,874 | €15,853 | -€13,021 | -45.1% |
| Total equity and liabilities | 10/49 | €438,501 | €446,990 | +€8,489 | +1.9% |
| Equity | 10/15 | €69,853 | €86,725 | +€16,872 | +24.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €30 | €30 | = | 0.0% |
| Distributable reserves | 133 | €30 | €30 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,823 | €26,695 | +€16,872 | +172% |
| Amounts payable | 17/49 | €368,647 | €360,265 | -€8,383 | -2.3% |
| Amounts payable after more than one year | 17 | €141,691 | €136,633 | -€5,058 | -3.6% |
| Financial debts | 170/4 | €141,691 | €136,633 | -€5,058 | -3.6% |
| Amounts payable within one year | 42/48 | €226,957 | €223,632 | -€3,325 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €62,686 | €74,378 | +€11,692 | +18.7% |
| Trade debts | 44 | €34,417 | €19,908 | -€14,508 | -42.2% |
| Suppliers | 440/4 | €34,417 | €19,908 | -€14,508 | -42.2% |
| Taxes, remuneration and social security | 45 | €4,141 | €5,349 | +€1,208 | +29.2% |
| Taxes | 450/3 | €2,141 | €1,349 | -€792 | -37.0% |
| Remuneration and social security | 454/9 | €2,000 | €4,000 | +€2,000 | +100% |
| Other amounts payable | 47/48 | €125,714 | €123,997 | -€1,716 | -1.4% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,132 | €80,909 | -€9,223 | -10.2% |
| Other operating charges | 640/8 | €557 | €572 | +€14 | +2.6% |
| Gross operating margin | 9900 | €97,850 | €102,111 | +€4,262 | +4.4% |
| Operating profit (loss) | 9901 | €7,160 | €20,631 | +€13,471 | +188% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €2,294 | €3,038 | +€744 | +32.4% |
| Recurring financial charges | 65 | €2,294 | €3,038 | +€744 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €4,870 | €17,593 | +€12,723 | +261% |
| Income taxes | 67/77 | €0 | €721 | +€721 | |
| Profit (loss) for the period | 9904 | €4,870 | €16,872 | +€12,002 | +246% |
| Profit (loss) for the period to be appropriated | 9905 | €4,870 | €16,872 | +€12,002 | +246% |
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 15 October 2026 via checked.be.