DEHATRA 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.
DEHATRA AGRI
Largest movements
- Receivables within one year -€1.7m
down €1.7m (-81.0%), from €2.1m to €396,192
of which Trade receivables: -€1.9m
- Tangible fixed assets +€1.6m
up €1.6m (+25.3%), from €6.3m to €7.9m
of which Plant, machinery and equipment: +€2.1m
- Current investments +€500,000
new in 2025: €500,000
- Cash -€94,245
down €94,245 (-23.2%), from €406,368 to €312,123
mainly Investment in fixed assets (net) (-€3.4m) and Other debts (-€935,332)
- Trade debts +€1.3m
up €1.3m (+244%), from €545,350 to €1.9m
- Other debts -€935,332
down €935,332 (-88.2%), from €1.1m to €124,974
- Debts after one year -€556,829
down €556,829 (-22.4%), from €2.5m to €1.9m
- Reserves +€333,093
up €333,093 (+61.6%), from €541,093 to €874,186
of which Tax-exempt reserves: +€333,093
- Investment grants +€118,980
up €118,980 (+72.2%), from €164,787 to €283,767
- Gross operating margin +€519,639
up €519,639 (+17.6%), from €3.0m to €3.5m
- Depreciation +€505,318
up €505,318 (+37.4%), from €1.4m to €1.9m
- Staff costs +€115,800
up €115,800 (+26.0%), from €445,772 to €561,573
- Financial income +€42,207
up €42,207 (+74.0%), from €57,074 to €99,281
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 | €8,770,327 | €9,107,596 | +€337,269 | +3.8% |
| Fixed assets | 21/28 | €6,276,158 | €7,862,913 | +€1.6m | +25.3% |
| Tangible fixed assets | 22/27 | €6,276,158 | €7,862,913 | +€1.6m | +25.3% |
| Land and buildings | 22 | €376,893 | €348,505 | -€28,388 | -7.5% |
| Plant, machinery and equipment | 23 | €3,383,597 | €5,446,388 | +€2.1m | +61.0% |
| Furniture and vehicles | 24 | €24,733 | €18,660 | -€6,073 | -24.6% |
| Leasing and similar rights | 25 | €2,490,935 | €2,049,360 | -€441,575 | -17.7% |
| Current assets | 29/58 | €2,494,169 | €1,244,683 | -€1.2m | -50.1% |
| Amounts receivable within one year | 40/41 | €2,087,801 | €396,192 | -€1.7m | -81.0% |
| Trade receivables | 40 | €1,868,803 | €1,793 | -€1.9m | -99.9% |
| Other amounts receivable | 41 | €218,998 | €394,399 | +€175,402 | +80.1% |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €406,368 | €312,123 | -€94,245 | -23.2% |
| Deferred charges and accrued income | 490/1 | €0 | €36,367 | +€36,367 | |
| Total equity and liabilities | 10/49 | €8,770,327 | €9,107,596 | +€337,269 | +3.8% |
| Equity | 10/15 | €3,590,574 | €4,047,283 | +€456,709 | +12.7% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €541,093 | €874,186 | +€333,093 | +61.6% |
| Tax-exempt reserves | 132 | €532,093 | €865,186 | +€333,093 | +62.6% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,794,694 | €2,799,331 | +€4,636 | +0.2% |
| Investment grants | 15 | €164,787 | €283,767 | +€118,980 | +72.2% |
| Provisions and deferred taxes | 16 | €177,364 | €288,395 | +€111,031 | +62.6% |
| Deferred taxes | 168 | €177,364 | €288,395 | +€111,031 | +62.6% |
| Amounts payable | 17/49 | €5,002,388 | €4,771,918 | -€230,471 | -4.6% |
| Amounts payable after more than one year | 17 | €2,490,185 | €1,933,355 | -€556,829 | -22.4% |
| Financial debts | 170/4 | €2,490,185 | €1,933,355 | -€556,829 | -22.4% |
| Amounts payable within one year | 42/48 | €2,501,327 | €2,838,562 | +€337,235 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €859,577 | €791,204 | -€68,373 | -8.0% |
| Trade debts | 44 | €545,350 | €1,874,174 | +€1.3m | +244% |
| Suppliers | 440/4 | €545,350 | €1,874,174 | +€1.3m | +244% |
| Taxes, remuneration and social security | 45 | €36,093 | €48,210 | +€12,117 | +33.6% |
| Taxes | 450/3 | - | €2,668 | +€2,668 | |
| Remuneration and social security | 454/9 | €36,093 | €45,542 | +€9,449 | +26.2% |
| Other amounts payable | 47/48 | €1,060,306 | €124,974 | -€935,332 | -88.2% |
| Accrued charges and deferred income | 492/3 | €10,876 | €0 | -€10,876 | -100% |
| Remuneration, social security and pensions | 62 | €445,772 | €561,573 | +€115,800 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,351,702 | €1,857,020 | +€505,318 | +37.4% |
| Other operating charges | 640/8 | €9,750 | €6,634 | -€3,115 | -32.0% |
| Gross operating margin | 9900 | €2,958,331 | €3,477,970 | +€519,639 | +17.6% |
| Operating profit (loss) | 9901 | €1,151,107 | €1,052,744 | -€98,364 | -8.5% |
| Financial income | 75/76B | €57,074 | €99,281 | +€42,207 | +74.0% |
| Recurring financial income | 75 | €57,074 | €99,281 | +€42,207 | +74.0% |
| Financial charges | 65/66B | €100,945 | €89,919 | -€11,027 | -10.9% |
| Recurring financial charges | 65 | €100,945 | €89,919 | -€11,027 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €1,107,236 | €1,062,106 | -€45,130 | -4.1% |
| Transfer from deferred taxes | 780 | €26,011 | €57,719 | +€31,709 | +122% |
| Transfer to deferred taxes | 680 | €203,375 | €168,750 | -€34,625 | -17.0% |
| Income taxes | 67/77 | €92 | €3,346 | +€3,254 | +3,526% |
| Profit (loss) for the period | 9904 | €929,779 | €947,729 | +€17,950 | +1.9% |
| Transfer from tax-exempt reserves | 789 | €78,032 | €173,157 | +€95,126 | +122% |
| Transfer to tax-exempt reserves | 689 | €610,125 | €506,250 | -€103,875 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €397,686 | €614,636 | +€216,951 | +54.6% |
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 25 October 2026 via checked.be.