DE KEYSER 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.
DE KEYSER AGRI
Largest movements
- Stocks and contracts -€155,471
down €155,471 (-31.6%), from €491,516 to €336,045
- Tangible fixed assets +€147,251
up €147,251 (+11.2%), from €1.3m to €1.5m
of which Plant, machinery and equipment: +€125,517
- Receivables within one year +€97,708
up €97,708 (+41.7%), from €234,064 to €331,771
of which Trade receivables: +€96,543
- Cash +€96,199
up €96,199 (+492%), from €19,537 to €115,736
mainly Stocks and contracts (+€155,471) and Depreciation (+€143,389)
- Reserves +€814,988
new in 2024: €814,988
- Profit (loss) carried forward -€693,816
no longer reported in 2024 (was €693,816)
- Tax, wage and social debts -€63,037
down €63,037 (-79.3%), from €79,484 to €16,448
of which Taxes: -€47,285
- Current portion of long-term debt +€57,143
up €57,143 (+45.0%), from €127,092 to €184,235
- Other debts +€32,704
up €32,704 (+14.2%), from €229,509 to €262,213
- Turnover -€966,200
no longer reported in 2024 (was €966,200)
- Purchases and services -€747,262
no longer reported in 2024 (was €747,262)
- Gross operating margin -€42,379
down €42,379 (-12.2%), from €348,059 to €305,680
- Taxes -€26,097
down €26,097 (-47.7%), from €54,740 to €28,643
- Depreciation +€21,787
up €21,787 (+17.9%), from €121,602 to €143,389
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 | €2,064,053 | €2,250,934 | +€186,881 | +9.1% |
| Fixed assets | 21/28 | €1,317,404 | €1,464,656 | +€147,251 | +11.2% |
| Tangible fixed assets | 22/27 | €1,317,404 | €1,464,656 | +€147,251 | +11.2% |
| Land and buildings | 22 | €264,194 | €244,319 | -€19,875 | -7.5% |
| Plant, machinery and equipment | 23 | €1,053,211 | €1,178,727 | +€125,517 | +11.9% |
| Furniture and vehicles | 24 | - | €41,609 | +€41,609 | |
| Current assets | 29/58 | €746,649 | €786,278 | +€39,629 | +5.3% |
| Stocks and contracts in progress | 3 | €491,516 | €336,045 | -€155,471 | -31.6% |
| Stocks | 30/36 | €491,516 | €336,045 | -€155,471 | -31.6% |
| Amounts receivable within one year | 40/41 | €234,064 | €331,771 | +€97,708 | +41.7% |
| Trade receivables | 40 | €227,167 | €323,709 | +€96,543 | +42.5% |
| Other amounts receivable | 41 | €6,897 | €8,062 | +€1,165 | +16.9% |
| Cash at bank and in hand | 54/58 | €19,537 | €115,736 | +€96,199 | +492% |
| Deferred charges and accrued income | 490/1 | €1,532 | €2,726 | +€1,194 | +77.9% |
| Total equity and liabilities | 10/49 | €2,064,053 | €2,250,934 | +€186,881 | +9.1% |
| Equity | 10/15 | €1,050,940 | €1,200,321 | +€149,381 | +14.2% |
| Contributions | 10/11 | €312,510 | €312,510 | = | 0.0% |
| Reserves | 13 | - | €814,988 | +€814,988 | |
| Distributable reserves | 133 | - | €814,988 | +€814,988 | |
| Profit (loss) carried forward | 14 | €693,816 | - | -€693,816 | |
| Investment grants | 15 | €44,613 | €72,823 | +€28,209 | +63.2% |
| Amounts payable | 17/49 | €1,013,113 | €1,050,613 | +€37,500 | +3.7% |
| Amounts payable after more than one year | 17 | €512,748 | €499,942 | -€12,806 | -2.5% |
| Financial debts | 170/4 | €512,748 | €499,942 | -€12,806 | -2.5% |
| Amounts payable within one year | 42/48 | €500,365 | €526,350 | +€25,985 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €127,092 | €184,235 | +€57,143 | +45.0% |
| Trade debts | 44 | €64,280 | €63,455 | -€825 | -1.3% |
| Suppliers | 440/4 | €64,280 | €63,455 | -€825 | -1.3% |
| Taxes, remuneration and social security | 45 | €79,484 | €16,448 | -€63,037 | -79.3% |
| Taxes | 450/3 | €57,484 | €10,199 | -€47,285 | -82.3% |
| Remuneration and social security | 454/9 | €22,000 | €6,248 | -€15,752 | -71.6% |
| Other amounts payable | 47/48 | €229,509 | €262,213 | +€32,704 | +14.2% |
| Accrued charges and deferred income | 492/3 | - | €24,321 | +€24,321 | |
| Turnover | 70 | €966,200 | - | -€966,200 | |
| Non-recurring operating income | 76A | €32,500 | €20,686 | -€11,814 | -36.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €747,262 | - | -€747,262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,602 | €143,389 | +€21,787 | +17.9% |
| Other operating charges | 640/8 | €6,655 | €6,538 | -€116 | -1.7% |
| Non-recurring operating charges | 66A | €4,613 | - | -€4,613 | |
| Gross operating margin | 9900 | €348,059 | €305,680 | -€42,379 | -12.2% |
| Operating profit (loss) | 9901 | €215,190 | €155,753 | -€59,437 | -27.6% |
| Financial income | 75/76B | €5,798 | €6,126 | +€328 | +5.7% |
| Recurring financial income | 75 | €5,798 | €6,126 | +€328 | +5.7% |
| Financial charges | 65/66B | €6,147 | €12,064 | +€5,917 | +96.3% |
| Recurring financial charges | 65 | €6,147 | €12,064 | +€5,917 | +96.3% |
| Profit (loss) for the period before taxes | 9903 | €214,841 | €149,815 | -€65,026 | -30.3% |
| Income taxes | 67/77 | €54,740 | €28,643 | -€26,097 | -47.7% |
| Profit (loss) for the period | 9904 | €160,102 | €121,172 | -€38,930 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €160,102 | €121,172 | -€38,930 | -24.3% |
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 24 October 2026 via checked.be.