DELFAGRO: what changed
Two fiscal 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.
DELFAGRO
Largest movements
- Receivables within one year -€15,976
down €15,976 (-84.0%), from €19,029 to €3,053
of which Trade receivables: -€17,963
- Tangible fixed assets +€5,887
up €5,887 (+10.7%), from €54,956 to €60,842
of which Furniture and vehicles: +€10,886
- Cash -€4,141
down €4,141 (-99.3%), from €4,172 to €30
mainly Investment in fixed assets (net) (-€14,660) and Net result for the year (-€8,141)
- Profit (loss) carried forward -€8,141
down €8,141 (-18.8%), from -€43,228 to -€51,370
- Debts after one year -€6,011
no longer reported in 2025 (was €6,011)
- Trade debts -€2,574
down €2,574 (-58.9%), from €4,366 to €1,792
- Other debts +€2,498
up €2,498 (+2.6%), from €96,934 to €99,432
- Gross operating margin -€31,771
down €31,771 (-87.8%), from €36,169 to €4,397
- Taxes +€3,153
new in 2025: €3,153
- Depreciation -€1,104
down €1,104 (-11.2%), from €9,878 to €8,773
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 | €78,157 | €63,926 | -€14,231 | -18.2% |
| Fixed assets | 21/28 | €54,956 | €60,842 | +€5,887 | +10.7% |
| Tangible fixed assets | 22/27 | €54,956 | €60,842 | +€5,887 | +10.7% |
| Plant, machinery and equipment | 23 | €24,406 | €19,407 | -€4,999 | -20.5% |
| Furniture and vehicles | 24 | €30,550 | €41,435 | +€10,886 | +35.6% |
| Current assets | 29/58 | €23,201 | €3,083 | -€20,118 | -86.7% |
| Amounts receivable within one year | 40/41 | €19,029 | €3,053 | -€15,976 | -84.0% |
| Trade receivables | 40 | €18,093 | €130 | -€17,963 | -99.3% |
| Other amounts receivable | 41 | €937 | €2,923 | +€1,986 | +212.0% |
| Cash at bank and in hand | 54/58 | €4,172 | €30 | -€4,141 | -99.3% |
| Total equity and liabilities | 10/49 | €78,157 | €63,926 | -€14,231 | -18.2% |
| Equity | 10/15 | -€35,168 | -€43,310 | -€8,141 | -23.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,228 | -€51,370 | -€8,141 | -18.8% |
| Amounts payable | 17/49 | €113,325 | €107,236 | -€6,090 | -5.4% |
| Amounts payable after more than one year | 17 | €6,011 | - | -€6,011 | |
| Financial debts | 170/4 | €6,011 | - | -€6,011 | |
| Amounts payable within one year | 42/48 | €107,314 | €107,236 | -€79 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €6,014 | €6,011 | -€3 | 0.0% |
| Trade debts | 44 | €4,366 | €1,792 | -€2,574 | -58.9% |
| Suppliers | 440/4 | €4,366 | €1,792 | -€2,574 | -58.9% |
| Other amounts payable | 47/48 | €96,934 | €99,432 | +€2,498 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,878 | €8,773 | -€1,104 | -11.2% |
| Other operating charges | 640/8 | €248 | €278 | +€30 | +12.1% |
| Gross operating margin | 9900 | €36,169 | €4,397 | -€31,771 | -87.8% |
| Operating profit (loss) | 9901 | €26,043 | -€4,654 | -€30,697 | |
| Financial income | 75/76B | €1 | €6 | +€5 | +566.7% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +566.7% |
| Financial charges | 65/66B | €478 | €341 | -€137 | -28.7% |
| Recurring financial charges | 65 | €478 | €341 | -€137 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €25,566 | -€4,988 | -€30,555 | |
| Income taxes | 67/77 | - | €3,153 | +€3,153 | |
| Profit (loss) for the period | 9904 | €25,566 | -€8,141 | -€33,708 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,566 | -€8,141 | -€33,708 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.