DE TROG: 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
DE TROG
NACE 47.210, Retail sale of fruit and vegetables
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€14,019
2024 · €115,339-€101,320
Equity
€275,396
2024 · €262,210+€13,186
Cash
€93,345
2024 · €95,503-€2,158
Balance sheet total
€1.1m
2024 · €1.1m-€27,922
Largest movements
Assets
- Tangible fixed assets -€28,386
down €28,386 (-2.9%), from €993,806 to €965,420
of which Leasing and similar rights: -€62,127
Equity and liabilities
- Debts after one year -€67,165
down €67,165 (-9.4%), from €713,502 to €646,338
- Trade debts +€21,780
up €21,780 (+142.8%), from €15,247 to €37,027
- Reserves +€13,186
up €13,186 (+5.4%), from €243,610 to €256,796
of which Distributable reserves: +€20,386
Income statement
- Financial income -€90,594
down €90,594 (-100.0%), from €90,620 to €26
of which Non-recurring financial income: -€90,600
- Depreciation +€23,691
up €23,691 (+32.8%), from €72,241 to €95,933
- Gross operating margin -€6,986
down €6,986 (-4.3%), from €162,332 to €155,346
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
€115,339
Gross operating margin
-€6,986
Depreciation
-€23,691
Other operating charges
+€69
Other operating items
+€327
Financial income
-€90,594
Financial charges
-€423
Taxes
+€1,348
Deferred taxes and other
+€18,630
Result 2025
€14,019
Cash bridge derived
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
+€127,853
Investment
-€67,546
Financing
-€62,465
Cash 2024
€95,503
From operations (derived)
+€127,853
Net result for the year
+€14,019
Depreciation
+€95,933
Stocks and contracts
-€1,015
Receivables within one year
-€1,607
Provisions
-€1,800
Trade debts
+€21,780
Tax, wage and social debts
+€402
Smaller working-capital items
+€143
Investment (derived)
-€67,546
Investment in fixed assets (net)
-€67,546
Financing
-€62,465
Debts after one year
-€67,165
Current portion of long-term debt
+€5,533
Contributions, distributions and other
-€833
Cash 2025
€93,345
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,096,150 | €1,068,228 | -€27,922 | -2.5% |
| Fixed assets | 21/28 | €994,076 | €965,690 | -€28,386 | -2.9% |
| Tangible fixed assets | 22/27 | €993,806 | €965,420 | -€28,386 | -2.9% |
| Land and buildings | 22 | €431,020 | €440,103 | +€9,083 | +2.1% |
| Plant, machinery and equipment | 23 | €53,030 | €78,098 | +€25,068 | +47.3% |
| Furniture and vehicles | 24 | €967 | €558 | -€410 | -42.3% |
| Leasing and similar rights | 25 | €508,789 | €446,661 | -€62,127 | -12.2% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €102,074 | €102,538 | +€464 | +0.5% |
| Stocks and contracts in progress | 3 | €2,577 | €3,592 | +€1,015 | +39.4% |
| Stocks | 30/36 | €2,577 | €3,592 | +€1,015 | +39.4% |
| Amounts receivable within one year | 40/41 | €3,994 | €5,601 | +€1,607 | +40.2% |
| Trade receivables | 40 | €395 | €415 | +€21 | +5.2% |
| Other amounts receivable | 41 | €3,599 | €5,186 | +€1,587 | +44.1% |
| Cash at bank and in hand | 54/58 | €95,503 | €93,345 | -€2,158 | -2.3% |
| Total equity and liabilities | 10/49 | €1,096,150 | €1,068,228 | -€27,922 | -2.5% |
| Equity | 10/15 | €262,210 | €275,396 | +€13,186 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €243,610 | €256,796 | +€13,186 | +5.4% |
| Tax-exempt reserves | 132 | €67,318 | €60,118 | -€7,200 | -10.7% |
| Distributable reserves | 133 | €176,292 | €196,678 | +€20,386 | +11.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €16,830 | €15,030 | -€1,800 | -10.7% |
| Deferred taxes | 168 | €16,830 | €15,030 | -€1,800 | -10.7% |
| Amounts payable | 17/49 | €817,110 | €777,802 | -€39,308 | -4.8% |
| Amounts payable after more than one year | 17 | €713,502 | €646,338 | -€67,165 | -9.4% |
| Financial debts | 170/4 | €713,502 | €646,338 | -€67,165 | -9.4% |
| Amounts payable within one year | 42/48 | €102,841 | €130,529 | +€27,688 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | €82,936 | €88,469 | +€5,533 | +6.7% |
| Trade debts | 44 | €15,247 | €37,027 | +€21,780 | +142.8% |
| Suppliers | 440/4 | €15,247 | €37,027 | +€21,780 | +142.8% |
| Taxes, remuneration and social security | 45 | €3,798 | €4,200 | +€402 | +10.6% |
| Taxes | 450/3 | €3,798 | €1,700 | -€2,098 | -55.2% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | €766 | €935 | +€169 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,241 | €95,933 | +€23,691 | +32.8% |
| Other operating charges | 640/8 | €7,212 | €7,143 | -€69 | -1.0% |
| Non-recurring operating charges | 66A | €327 | €0 | -€327 | -100.0% |
| Gross operating margin | 9900 | €162,332 | €155,346 | -€6,986 | -4.3% |
| Operating profit (loss) | 9901 | €82,552 | €52,271 | -€30,281 | -36.7% |
| Financial income | 75/76B | €90,620 | €26 | -€90,594 | -100.0% |
| Recurring financial income | 75 | €20 | €26 | +€6 | +29.9% |
| Non-recurring financial income | 76B | €90,600 | €0 | -€90,600 | -100.0% |
| Financial charges | 65/66B | €32,954 | €33,378 | +€423 | +1.3% |
| Recurring financial charges | 65 | €32,954 | €33,378 | +€423 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €140,217 | €18,919 | -€121,298 | -86.5% |
| Transfer from deferred taxes | 780 | €1,170 | €1,800 | +€630 | +53.8% |
| Transfer to deferred taxes | 680 | €18,000 | €0 | -€18,000 | -100.0% |
| Income taxes | 67/77 | €8,048 | €6,700 | -€1,348 | -16.8% |
| Profit (loss) for the period | 9904 | €115,339 | €14,019 | -€101,320 | -87.8% |
| Transfer from tax-exempt reserves | 789 | €4,682 | €7,200 | +€2,518 | +53.8% |
| Transfer to tax-exempt reserves | 689 | €72,000 | €0 | -€72,000 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,021 | €21,219 | -€26,802 | -55.8% |
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 11 October 2026 via checked.be.