DEHAENE 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.
DEHAENE AGRO
Largest movements
- Stocks and contracts +€37,021
up €37,021 (+89.5%), from €41,351 to €78,372
- Cash -€11,315
down €11,315 (-8.5%), from €133,576 to €122,261
mainly Tax, wage and social debts (-€40,934) and Stocks and contracts (-€37,021)
- Receivables within one year +€9,462
up €9,462 (+7.8%), from €120,966 to €130,428
of which Other amounts receivable: +€11,837
- Deferred charges and accrued income -€6,678
down €6,678 (-84.7%), from €7,885 to €1,207
- Tangible fixed assets +€5,178
up €5,178 (+94.1%), from €5,500 to €10,678
of which Plant, machinery and equipment: +€7,178
- Reserves +€74,795
up €74,795 (+35.8%), from €209,211 to €284,006
- Tax, wage and social debts -€40,934
down €40,934 (-46.2%), from €88,569 to €47,635
- Gross operating margin +€5,852
up €5,852 (+6.4%), from €91,066 to €96,918
- Taxes +€1,391
up €1,391 (+6.0%), from €23,301 to €24,692
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 | €309,878 | €343,996 | +€34,118 | +11.0% |
| Fixed assets | 21/28 | €6,100 | €11,728 | +€5,628 | +92.3% |
| Tangible fixed assets | 22/27 | €5,500 | €10,678 | +€5,178 | +94.1% |
| Plant, machinery and equipment | 23 | - | €7,178 | +€7,178 | |
| Furniture and vehicles | 24 | €5,500 | €3,500 | -€2,000 | -36.4% |
| Financial fixed assets | 28 | €600 | €1,050 | +€450 | +75.0% |
| Current assets | 29/58 | €303,778 | €332,268 | +€28,491 | +9.4% |
| Stocks and contracts in progress | 3 | €41,351 | €78,372 | +€37,021 | +89.5% |
| Stocks | 30/36 | €41,351 | €78,372 | +€37,021 | +89.5% |
| Amounts receivable within one year | 40/41 | €120,966 | €130,428 | +€9,462 | +7.8% |
| Trade receivables | 40 | €43,800 | €41,425 | -€2,375 | -5.4% |
| Other amounts receivable | 41 | €77,166 | €89,003 | +€11,837 | +15.3% |
| Cash at bank and in hand | 54/58 | €133,576 | €122,261 | -€11,315 | -8.5% |
| Deferred charges and accrued income | 490/1 | €7,885 | €1,207 | -€6,678 | -84.7% |
| Total equity and liabilities | 10/49 | €309,878 | €343,996 | +€34,118 | +11.0% |
| Equity | 10/15 | €210,211 | €285,006 | +€74,795 | +35.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €209,211 | €284,006 | +€74,795 | +35.8% |
| Distributable reserves | 133 | €209,211 | €284,006 | +€74,795 | +35.8% |
| Amounts payable | 17/49 | €99,667 | €58,990 | -€40,677 | -40.8% |
| Amounts payable within one year | 42/48 | €99,667 | €58,990 | -€40,677 | -40.8% |
| Trade debts | 44 | €11,098 | €11,355 | +€257 | +2.3% |
| Suppliers | 440/4 | €11,098 | €11,355 | +€257 | +2.3% |
| Taxes, remuneration and social security | 45 | €88,569 | €47,635 | -€40,934 | -46.2% |
| Taxes | 450/3 | €88,569 | €47,635 | -€40,934 | -46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,008 | +€8 | +0.4% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €91,066 | €96,918 | +€5,852 | +6.4% |
| Operating profit (loss) | 9901 | €88,552 | €94,382 | +€5,830 | +6.6% |
| Financial income | 75/76B | €5,120 | €5,303 | +€184 | +3.6% |
| Recurring financial income | 75 | €5,120 | €5,303 | +€184 | +3.6% |
| Financial charges | 65/66B | €469 | €198 | -€270 | -57.7% |
| Recurring financial charges | 65 | €469 | €198 | -€270 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €93,204 | €99,488 | +€6,284 | +6.7% |
| Income taxes | 67/77 | €23,301 | €24,692 | +€1,391 | +6.0% |
| Profit (loss) for the period | 9904 | €69,903 | €74,795 | +€4,893 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,903 | €74,795 | +€4,893 | +7.0% |
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 23 October 2026 via checked.be.