DEBONNET 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.
DEBONNET AGRI
Largest movements
- Receivables within one year -€726,737
down €726,737 (-26.0%), from €2.8m to €2.1m
of which Trade receivables: -€857,019
- Stocks and contracts +€676,059
up €676,059 (+23.0%), from €2.9m to €3.6m
- Tangible fixed assets +€471,731
up €471,731 (+6.1%), from €7.7m to €8.1m
of which Plant, machinery and equipment: +€403,413
- Reserves +€599,560
up €599,560 (+15.9%), from €3.8m to €4.4m
of which Tax-exempt reserves: +€370,480
- Other debts -€438,822
down €438,822 (-55.5%), from €791,318 to €352,496
- Current portion of long-term debt +€259,246
up €259,246 (+18.2%), from €1.4m to €1.7m
- Tax, wage and social debts -€191,682
down €191,682 (-43.1%), from €444,577 to €252,894
of which Taxes: -€244,321
- Depreciation +€242,071
up €242,071 (+19.7%), from €1.2m to €1.5m
- Staff costs +€141,209
up €141,209 (+10.7%), from €1.3m to €1.5m
- Taxes -€137,798
down €137,798 (-48.1%), from €286,347 to €148,549
- Gross operating margin -€80,198
down €80,198 (-1.9%), from €4.2m to €4.1m
- Financial charges +€79,491
up €79,491 (+54.4%), from €146,128 to €225,620
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 | €13,496,088 | €13,946,130 | +€450,042 | +3.3% |
| Fixed assets | 21/28 | €7,687,899 | €8,159,800 | +€471,901 | +6.1% |
| Tangible fixed assets | 22/27 | €7,677,549 | €8,149,280 | +€471,731 | +6.1% |
| Land and buildings | 22 | €2,232,032 | €2,356,264 | +€124,232 | +5.6% |
| Plant, machinery and equipment | 23 | €5,106,481 | €5,509,894 | +€403,413 | +7.9% |
| Furniture and vehicles | 24 | €339,036 | €283,122 | -€55,914 | -16.5% |
| Financial fixed assets | 28 | €10,350 | €10,520 | +€170 | +1.6% |
| Current assets | 29/58 | €5,808,188 | €5,786,329 | -€21,859 | -0.4% |
| Stocks and contracts in progress | 3 | €2,942,130 | €3,618,189 | +€676,059 | +23.0% |
| Stocks | 30/36 | €2,942,130 | €3,618,189 | +€676,059 | +23.0% |
| Amounts receivable within one year | 40/41 | €2,790,183 | €2,063,445 | -€726,737 | -26.0% |
| Trade receivables | 40 | €2,288,333 | €1,431,314 | -€857,019 | -37.5% |
| Other amounts receivable | 41 | €501,850 | €632,131 | +€130,282 | +26.0% |
| Cash at bank and in hand | 54/58 | €45,441 | €8,461 | -€36,980 | -81.4% |
| Deferred charges and accrued income | 490/1 | €30,435 | €96,234 | +€65,799 | +216% |
| Total equity and liabilities | 10/49 | €13,496,088 | €13,946,130 | +€450,042 | +3.3% |
| Equity | 10/15 | €3,960,496 | €4,571,085 | +€610,588 | +15.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €3,778,378 | €4,377,938 | +€599,560 | +15.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €774,060 | €1,144,540 | +€370,480 | +47.9% |
| Distributable reserves | 133 | €3,004,318 | €3,233,398 | +€229,080 | +7.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Investment grants | 15 | €172,118 | €183,147 | +€11,028 | +6.4% |
| Amounts payable | 17/49 | €9,535,591 | €9,375,045 | -€160,546 | -1.7% |
| Amounts payable after more than one year | 17 | €4,324,563 | €4,437,446 | +€112,883 | +2.6% |
| Financial debts | 170/4 | €4,324,563 | €4,437,446 | +€112,883 | +2.6% |
| Amounts payable within one year | 42/48 | €5,211,028 | €4,937,599 | -€273,429 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €1,428,102 | €1,687,348 | +€259,246 | +18.2% |
| Financial debts | 43 | €551,929 | €586,193 | +€34,264 | +6.2% |
| Credit institutions | 430/8 | €551,929 | €586,193 | +€34,264 | +6.2% |
| Trade debts | 44 | €1,995,101 | €2,058,667 | +€63,566 | +3.2% |
| Suppliers | 440/4 | €1,995,101 | €2,058,667 | +€63,566 | +3.2% |
| Taxes, remuneration and social security | 45 | €444,577 | €252,894 | -€191,682 | -43.1% |
| Taxes | 450/3 | €327,166 | €82,844 | -€244,321 | -74.7% |
| Remuneration and social security | 454/9 | €117,411 | €170,050 | +€52,639 | +44.8% |
| Other amounts payable | 47/48 | €791,318 | €352,496 | -€438,822 | -55.5% |
| Remuneration, social security and pensions | 62 | €1,323,542 | €1,464,751 | +€141,209 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,226,811 | €1,468,882 | +€242,071 | +19.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €677 | +€677 | |
| Other operating charges | 640/8 | €251,971 | €225,827 | -€26,144 | -10.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €4,172,631 | €4,092,433 | -€80,198 | -1.9% |
| Operating profit (loss) | 9901 | €1,370,307 | €932,297 | -€438,011 | -32.0% |
| Financial income | 75/76B | €50,299 | €41,433 | -€8,866 | -17.6% |
| Recurring financial income | 75 | €50,299 | €41,433 | -€8,866 | -17.6% |
| Financial charges | 65/66B | €146,128 | €225,620 | +€79,491 | +54.4% |
| Recurring financial charges | 65 | €146,128 | €225,620 | +€79,491 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | €1,274,478 | €748,109 | -€526,368 | -41.3% |
| Income taxes | 67/77 | €286,347 | €148,549 | -€137,798 | -48.1% |
| Profit (loss) for the period | 9904 | €988,131 | €599,560 | -€388,571 | -39.3% |
| Transfer to tax-exempt reserves | 689 | €421,000 | €370,480 | -€50,520 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €567,131 | €229,080 | -€338,051 | -59.6% |
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 30 October 2026 via checked.be.