DEBRUYNE 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.
DEBRUYNE AGRI
Largest movements
- Tangible fixed assets +€36,808
up €36,808 (+34.9%), from €105,322 to €142,130
of which Plant, machinery and equipment: +€55,712
- Receivables within one year +€9,229
up €9,229 (+35.7%), from €25,868 to €35,097
of which Other amounts receivable: +€8,483
- Cash +€5,061
up €5,061 (+37.0%), from €13,689 to €18,750
mainly Debts after one year (+€32,718) and Net result for the year (+€31,132)
- Debts after one year +€32,718
up €32,718 (+50.8%), from €64,382 to €97,100
- Reserves +€30,000
up €30,000 (+1612.9%), from €1,860 to €31,860
- Other debts -€19,919
down €19,919 (-17.6%), from €113,225 to €93,306
- Current portion of long-term debt +€7,398
up €7,398 (+29.1%), from €25,381 to €32,779
- Tax, wage and social debts -€5,517
down €5,517 (-61.5%), from €8,974 to €3,457
of which Taxes: -€7,774
- Gross operating margin +€32,814
up €32,814 (+61.5%), from €53,314 to €86,127
- Staff costs +€10,388
new in 2025: €10,388
- Depreciation +€9,915
up €9,915 (+60.7%), from €16,331 to €26,245
- Financial charges +€1,766
up €1,766 (+40.4%), from €4,368 to €6,135
- Other operating charges -€1,582
down €1,582 (-24.2%), from €6,540 to €4,958
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 | €259,734 | €308,300 | +€48,566 | +18.7% |
| Fixed assets | 21/28 | €105,322 | €142,130 | +€36,808 | +34.9% |
| Tangible fixed assets | 22/27 | €105,322 | €142,130 | +€36,808 | +34.9% |
| Plant, machinery and equipment | 23 | €15,158 | €70,870 | +€55,712 | +367.5% |
| Furniture and vehicles | 24 | €75,403 | €58,994 | -€16,409 | -21.8% |
| Other tangible fixed assets | 26 | €14,761 | €12,267 | -€2,494 | -16.9% |
| Current assets | 29/58 | €154,412 | €166,170 | +€11,758 | +7.6% |
| Stocks and contracts in progress | 3 | €114,781 | €112,322 | -€2,459 | -2.1% |
| Stocks | 30/36 | €114,781 | €112,322 | -€2,459 | -2.1% |
| Amounts receivable within one year | 40/41 | €25,868 | €35,097 | +€9,229 | +35.7% |
| Trade receivables | 40 | €24,124 | €24,869 | +€745 | +3.1% |
| Other amounts receivable | 41 | €1,745 | €10,228 | +€8,483 | +486.3% |
| Cash at bank and in hand | 54/58 | €13,689 | €18,750 | +€5,061 | +37.0% |
| Deferred charges and accrued income | 490/1 | €73 | - | -€73 | |
| Total equity and liabilities | 10/49 | €259,734 | €308,300 | +€48,566 | +18.7% |
| Equity | 10/15 | €27,861 | €58,993 | +€31,132 | +111.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €31,860 | +€30,000 | +1612.9% |
| Distributable reserves | 133 | €1,860 | €31,860 | +€30,000 | +1612.9% |
| Profit (loss) carried forward | 14 | €7,401 | €8,533 | +€1,132 | +15.3% |
| Amounts payable | 17/49 | €231,872 | €249,307 | +€17,435 | +7.5% |
| Amounts payable after more than one year | 17 | €64,382 | €97,100 | +€32,718 | +50.8% |
| Financial debts | 170/4 | €64,382 | €97,100 | +€32,718 | +50.8% |
| Amounts payable within one year | 42/48 | €167,491 | €152,129 | -€15,362 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €25,381 | €32,779 | +€7,398 | +29.1% |
| Trade debts | 44 | €19,910 | €22,586 | +€2,676 | +13.4% |
| Suppliers | 440/4 | €19,910 | €22,586 | +€2,676 | +13.4% |
| Taxes, remuneration and social security | 45 | €8,974 | €3,457 | -€5,517 | -61.5% |
| Taxes | 450/3 | €8,974 | €1,200 | -€7,774 | -86.6% |
| Remuneration and social security | 454/9 | - | €2,257 | +€2,257 | |
| Other amounts payable | 47/48 | €113,225 | €93,306 | -€19,919 | -17.6% |
| Accrued charges and deferred income | 492/3 | - | €79 | +€79 | |
| Remuneration, social security and pensions | 62 | - | €10,388 | +€10,388 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,331 | €26,245 | +€9,915 | +60.7% |
| Other operating charges | 640/8 | €6,540 | €4,958 | -€1,582 | -24.2% |
| Gross operating margin | 9900 | €53,314 | €86,127 | +€32,814 | +61.5% |
| Operating profit (loss) | 9901 | €30,443 | €44,536 | +€14,093 | +46.3% |
| Financial income | 75/76B | €109 | €192 | +€83 | +75.7% |
| Recurring financial income | 75 | €109 | €192 | +€83 | +75.7% |
| Financial charges | 65/66B | €4,368 | €6,135 | +€1,766 | +40.4% |
| Recurring financial charges | 65 | €4,368 | €6,135 | +€1,766 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | €26,184 | €38,593 | +€12,409 | +47.4% |
| Income taxes | 67/77 | €7,743 | €7,462 | -€281 | -3.6% |
| Profit (loss) for the period | 9904 | €18,441 | €31,132 | +€12,690 | +68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,441 | €31,132 | +€12,690 | +68.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.