DEBAGRI: what changed
Two fiscal 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.
DEBAGRI
Largest movements
- Receivables within one year +€67,107
up €67,107 (+153.3%), from €43,787 to €110,894
of which Trade receivables: +€41,973
- Cash -€31,291
down €31,291 (-91.7%), from €34,118 to €2,827
mainly Receivables within one year (-€67,107) and Net result for the year (-€50,394)
- Tangible fixed assets -€19,913
down €19,913 (-12.7%), from €156,356 to €136,443
of which Plant, machinery and equipment: -€10,461
- Deferred charges and accrued income -€3,967
down €3,967 (-85.8%), from €4,622 to €655
- Trade debts +€72,946
up €72,946 (+117.5%), from €62,106 to €135,053
- Profit (loss) carried forward -€47,919
new in 2025: -€47,919
- Current portion of long-term debt -€7,400
no longer reported in 2025 (was €7,400)
- Gross operating margin -€74,064
down €74,064, from €63,473 to -€10,591
- Depreciation -€7,390
down €7,390 (-16.8%), from €44,103 to €36,713
- Taxes -€6,269
down €6,269 (-99.6%), from €6,296 to €27
- Other operating charges +€2,943
up €2,943 (+485.1%), from €607 to €3,550
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,283 | €251,219 | +€11,936 | +5.0% |
| Fixed assets | 21/28 | €156,756 | €136,843 | -€19,913 | -12.7% |
| Tangible fixed assets | 22/27 | €156,356 | €136,443 | -€19,913 | -12.7% |
| Land and buildings | 22 | €32,517 | €28,770 | -€3,748 | -11.5% |
| Plant, machinery and equipment | 23 | €106,726 | €96,265 | -€10,461 | -9.8% |
| Furniture and vehicles | 24 | €17,112 | €11,408 | -€5,704 | -33.3% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €82,527 | €114,377 | +€31,849 | +38.6% |
| Amounts receivable within one year | 40/41 | €43,787 | €110,894 | +€67,107 | +153.3% |
| Trade receivables | 40 | €20,561 | €62,534 | +€41,973 | +204.1% |
| Other amounts receivable | 41 | €23,226 | €48,360 | +€25,134 | +108.2% |
| Cash at bank and in hand | 54/58 | €34,118 | €2,827 | -€31,291 | -91.7% |
| Deferred charges and accrued income | 490/1 | €4,622 | €655 | -€3,967 | -85.8% |
| Total equity and liabilities | 10/49 | €239,283 | €251,219 | +€11,936 | +5.0% |
| Equity | 10/15 | €155,108 | €104,714 | -€50,394 | -32.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €106,508 | €104,033 | -€2,475 | -2.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,800 | €17,325 | -€2,475 | -12.5% |
| Distributable reserves | 133 | €84,848 | €84,848 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€47,919 | -€47,919 | |
| Provisions and deferred taxes | 16 | €6,600 | €5,775 | -€825 | -12.5% |
| Deferred taxes | 168 | €6,600 | €5,775 | -€825 | -12.5% |
| Amounts payable | 17/49 | €77,575 | €140,731 | +€63,155 | +81.4% |
| Amounts payable within one year | 42/48 | €77,575 | €140,731 | +€63,155 | +81.4% |
| Current portion of amounts payable after more than one year | 42 | €7,400 | - | -€7,400 | |
| Trade debts | 44 | €62,106 | €135,053 | +€72,946 | +117.5% |
| Suppliers | 440/4 | €62,106 | €135,053 | +€72,946 | +117.5% |
| Taxes, remuneration and social security | 45 | €8,069 | €5,678 | -€2,391 | -29.6% |
| Taxes | 450/3 | €8,069 | €5,678 | -€2,391 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,103 | €36,713 | -€7,390 | -16.8% |
| Other operating charges | 640/8 | €607 | €3,550 | +€2,943 | +485.1% |
| Gross operating margin | 9900 | €63,473 | -€10,591 | -€74,064 | |
| Operating profit (loss) | 9901 | €18,763 | -€50,853 | -€69,616 | |
| Financial income | 75/76B | €222 | €89 | -€133 | -60.0% |
| Recurring financial income | 75 | €222 | €89 | -€133 | -60.0% |
| Financial charges | 65/66B | €720 | €428 | -€292 | -40.6% |
| Recurring financial charges | 65 | €720 | €428 | -€292 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €18,264 | -€51,192 | -€69,457 | |
| Transfer from deferred taxes | 780 | €825 | €825 | = | 0.0% |
| Income taxes | 67/77 | €6,296 | €27 | -€6,269 | -99.6% |
| Profit (loss) for the period | 9904 | €12,794 | -€50,394 | -€63,187 | |
| Transfer from tax-exempt reserves | 789 | €2,475 | €2,475 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,269 | -€47,919 | -€63,187 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.