DEBRUYNE AGRO: 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 AGRO
Largest movements
- Receivables within one year -€126,257
down €126,257 (-60.4%), from €208,916 to €82,658
of which Trade receivables: -€125,103
- Cash +€73,172
up €73,172 (+1,029%), from €7,114 to €80,286
mainly Receivables within one year (+€126,257) and Current portion of long-term debt (+€121,015)
- Tangible fixed assets -€48,214
down €48,214 (-6.3%), from €763,078 to €714,864
- Debts after one year -€140,760
down €140,760 (-23.1%), from €609,995 to €469,234
- Current portion of long-term debt +€121,015
up €121,015 (+72.3%), from €167,469 to €288,483
- Trade debts -€101,257
down €101,257 (-42.3%), from €239,191 to €137,934
- Gross operating margin +€26,026
up €26,026 (+32.5%), from €80,003 to €106,028
- Write-downs +€8,480
up €8,480, from €0 to €8,480
- Financial charges -€2,864
down €2,864 (-10.8%), from €26,618 to €23,754
- Staff costs +€1,180
up €1,180 (+6.7%), from €17,540 to €18,720
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 | €1,171,693 | €1,065,781 | -€105,912 | -9.0% |
| Fixed assets | 21/28 | €763,078 | €714,864 | -€48,214 | -6.3% |
| Tangible fixed assets | 22/27 | €763,078 | €714,864 | -€48,214 | -6.3% |
| Land and buildings | 22 | €676,071 | €656,685 | -€19,386 | -2.9% |
| Plant, machinery and equipment | 23 | €15,299 | €5,732 | -€9,567 | -62.5% |
| Furniture and vehicles | 24 | €69,824 | €52,446 | -€17,378 | -24.9% |
| Leasing and similar rights | 25 | €1,884 | €0 | -€1,884 | -100% |
| Current assets | 29/58 | €408,615 | €350,917 | -€57,698 | -14.1% |
| Stocks and contracts in progress | 3 | €187,939 | €184,086 | -€3,853 | -2.1% |
| Stocks | 30/36 | €187,939 | €184,086 | -€3,853 | -2.1% |
| Amounts receivable within one year | 40/41 | €208,916 | €82,658 | -€126,257 | -60.4% |
| Trade receivables | 40 | €200,561 | €75,458 | -€125,103 | -62.4% |
| Other amounts receivable | 41 | €8,354 | €7,200 | -€1,154 | -13.8% |
| Cash at bank and in hand | 54/58 | €7,114 | €80,286 | +€73,172 | +1,029% |
| Deferred charges and accrued income | 490/1 | €4,646 | €3,888 | -€759 | -16.3% |
| Total equity and liabilities | 10/49 | €1,171,693 | €1,065,781 | -€105,912 | -9.0% |
| Equity | 10/15 | €82,187 | €85,973 | +€3,786 | +4.6% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €17,187 | €20,973 | +€3,786 | +22.0% |
| Distributable reserves | 133 | €17,187 | €20,973 | +€3,786 | +22.0% |
| Amounts payable | 17/49 | €1,089,507 | €979,808 | -€109,698 | -10.1% |
| Amounts payable after more than one year | 17 | €609,995 | €469,234 | -€140,760 | -23.1% |
| Financial debts | 170/4 | €609,995 | €469,234 | -€140,760 | -23.1% |
| Amounts payable within one year | 42/48 | €471,536 | €501,165 | +€29,628 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €167,469 | €288,483 | +€121,015 | +72.3% |
| Trade debts | 44 | €239,191 | €137,934 | -€101,257 | -42.3% |
| Suppliers | 440/4 | €239,191 | €137,934 | -€101,257 | -42.3% |
| Taxes, remuneration and social security | 45 | €5,539 | €14,691 | +€9,152 | +165% |
| Taxes | 450/3 | €2,865 | €12,170 | +€9,306 | +325% |
| Remuneration and social security | 454/9 | €2,674 | €2,521 | -€154 | -5.7% |
| Other amounts payable | 47/48 | €59,338 | €60,056 | +€718 | +1.2% |
| Accrued charges and deferred income | 492/3 | €7,975 | €9,409 | +€1,434 | +18.0% |
| Non-recurring operating income | 76A | €11,909 | €10,059 | -€1,850 | -15.5% |
| Remuneration, social security and pensions | 62 | €17,540 | €18,720 | +€1,180 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,441 | €41,014 | +€572 | +1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €8,480 | +€8,480 | |
| Other operating charges | 640/8 | €10,320 | €10,665 | +€345 | +3.3% |
| Gross operating margin | 9900 | €80,003 | €106,028 | +€26,026 | +32.5% |
| Operating profit (loss) | 9901 | €11,701 | €27,150 | +€15,450 | +132% |
| Financial income | 75/76B | €890 | €391 | -€500 | -56.1% |
| Recurring financial income | 75 | €890 | €391 | -€500 | -56.1% |
| Financial charges | 65/66B | €26,618 | €23,754 | -€2,864 | -10.8% |
| Recurring financial charges | 65 | €26,618 | €23,754 | -€2,864 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,027 | €3,786 | +€17,813 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€14,027 | €3,786 | +€17,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,027 | €3,786 | +€17,813 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.