DEBAIL - 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.
DEBAIL - AGRI
Largest movements
- Receivables within one year +€16,565
up €16,565 (+195%), from €8,477 to €25,042
of which Trade receivables: +€16,854
- Cash +€2,941
up €2,941 (+237%), from €1,239 to €4,180
mainly Other debts (+€19,524) and Tax, wage and social debts (+€1,195)
- Other debts +€19,524
up €19,524 (+3,838%), from €509 to €20,033
- Purchases and services -€7,002
down €7,002 (-21.9%), from €32,005 to €25,003
- Turnover -€5,653
down €5,653 (-17.9%), from €31,553 to €25,900
- Gross operating margin +€1,349
up €1,349, from -€452 to €897
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 | €178,534 | €198,040 | +€19,506 | +10.9% |
| Fixed assets | 21/28 | €168,818 | €168,818 | = | 0.0% |
| Tangible fixed assets | 22/27 | €168,818 | €168,818 | = | 0.0% |
| Land and buildings | 22 | €168,818 | €168,818 | = | 0.0% |
| Current assets | 29/58 | €9,716 | €29,222 | +€19,506 | +201% |
| Amounts receivable within one year | 40/41 | €8,477 | €25,042 | +€16,565 | +195% |
| Trade receivables | 40 | €8,188 | €25,042 | +€16,854 | +206% |
| Other amounts receivable | 41 | €289 | - | -€289 | |
| Cash at bank and in hand | 54/58 | €1,239 | €4,180 | +€2,941 | +237% |
| Total equity and liabilities | 10/49 | €178,534 | €198,040 | +€19,506 | +10.9% |
| Equity | 10/15 | €104,821 | €103,608 | -€1,213 | -1.2% |
| Contributions | 10/11 | €166,089 | €166,090 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€61,268 | -€62,482 | -€1,214 | -2.0% |
| Amounts payable | 17/49 | €73,713 | €94,433 | +€20,720 | +28.1% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Financial debts | 170/4 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €509 | €21,228 | +€20,720 | +4,073% |
| Taxes, remuneration and social security | 45 | - | €1,195 | +€1,195 | |
| Taxes | 450/3 | - | €1,195 | +€1,195 | |
| Other amounts payable | 47/48 | €509 | €20,033 | +€19,524 | +3,838% |
| Accrued charges and deferred income | 492/3 | €3,204 | €3,204 | = | 0.0% |
| Turnover | 70 | €31,553 | €25,900 | -€5,653 | -17.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,005 | €25,003 | -€7,002 | -21.9% |
| Other operating charges | 640/8 | €1,476 | €1,521 | +€45 | +3.1% |
| Gross operating margin | 9900 | -€452 | €897 | +€1,349 | |
| Operating profit (loss) | 9901 | -€1,928 | -€624 | +€1,304 | +67.6% |
| Financial income | 75/76B | €105 | €10 | -€95 | -90.6% |
| Recurring financial income | 75 | €105 | €10 | -€95 | -90.6% |
| Financial charges | 65/66B | €429 | €430 | +€2 | +0.3% |
| Recurring financial charges | 65 | €429 | €430 | +€2 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,252 | -€1,045 | +€1,207 | +53.6% |
| Income taxes | 67/77 | €200 | €169 | -€30 | -15.0% |
| Profit (loss) for the period | 9904 | -€2,451 | -€1,214 | +€1,237 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,451 | -€1,214 | +€1,237 | +50.5% |
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 20 October 2026 via checked.be.