Delto-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.
Delto-Agri
Largest movements
- Tangible fixed assets +€73,076
up €73,076 (+67.1%), from €108,829 to €181,905
of which Furniture and vehicles: +€47,897
- Cash -€2,888
no longer reported in 2024 (was €2,888)
mainly Investment in fixed assets (net) (-€119,533) and Tax, wage and social debts (-€4,664)
- Debts after one year +€49,790
up €49,790 (+60.4%), from €82,422 to €132,212
- Trade debts +€11,443
up €11,443 (+33.2%), from €34,465 to €45,908
- Other debts +€8,560
new in 2024: €8,560
- Current portion of long-term debt +€7,609
up €7,609 (+25.8%), from €29,514 to €37,123
- Tax, wage and social debts -€4,664
down €4,664 (-71.1%), from €6,557 to €1,893
- Gross operating margin +€26,714
up €26,714 (+91.5%), from €29,198 to €55,912
- Depreciation +€4,567
up €4,567 (+10.9%), from €41,890 to €46,457
- Financial charges +€3,370
up €3,370 (+106%), from €3,193 to €6,563
- Other operating charges +€687
up €687 (+114%), from €600 to €1,287
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,976 | €257,319 | +€74,343 | +40.6% |
| Fixed assets | 21/28 | €108,829 | €181,905 | +€73,076 | +67.1% |
| Tangible fixed assets | 22/27 | €108,829 | €181,905 | +€73,076 | +67.1% |
| Plant, machinery and equipment | 23 | €33,307 | €58,487 | +€25,180 | +75.6% |
| Furniture and vehicles | 24 | €75,522 | €123,418 | +€47,897 | +63.4% |
| Current assets | 29/58 | €74,147 | €75,413 | +€1,267 | +1.7% |
| Amounts receivable within one year | 40/41 | €70,691 | €72,449 | +€1,758 | +2.5% |
| Trade receivables | 40 | €65,898 | €62,599 | -€3,299 | -5.0% |
| Other amounts receivable | 41 | €4,793 | €9,850 | +€5,057 | +106% |
| Cash at bank and in hand | 54/58 | €2,888 | - | -€2,888 | |
| Deferred charges and accrued income | 490/1 | €568 | €2,964 | +€2,397 | +422% |
| Total equity and liabilities | 10/49 | €182,976 | €257,319 | +€74,343 | +40.6% |
| Equity | 10/15 | €30,017 | €31,623 | +€1,606 | +5.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,126 | €41,126 | = | 0.0% |
| Distributable reserves | 133 | €41,126 | €41,126 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,109 | -€14,503 | +€1,606 | +10.0% |
| Amounts payable | 17/49 | €152,958 | €225,696 | +€72,737 | +47.6% |
| Amounts payable after more than one year | 17 | €82,422 | €132,212 | +€49,790 | +60.4% |
| Financial debts | 170/4 | €82,422 | €132,212 | +€49,790 | +60.4% |
| Amounts payable within one year | 42/48 | €70,537 | €93,484 | +€22,947 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €29,514 | €37,123 | +€7,609 | +25.8% |
| Trade debts | 44 | €34,465 | €45,908 | +€11,443 | +33.2% |
| Suppliers | 440/4 | €34,465 | €45,908 | +€11,443 | +33.2% |
| Taxes, remuneration and social security | 45 | €6,557 | €1,893 | -€4,664 | -71.1% |
| Taxes | 450/3 | €6,557 | €1,893 | -€4,664 | -71.1% |
| Other amounts payable | 47/48 | - | €8,560 | +€8,560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,890 | €46,457 | +€4,567 | +10.9% |
| Other operating charges | 640/8 | €600 | €1,287 | +€687 | +114% |
| Gross operating margin | 9900 | €29,198 | €55,912 | +€26,714 | +91.5% |
| Operating profit (loss) | 9901 | -€13,292 | €8,168 | +€21,461 | |
| Financial income | 75/76B | €376 | - | -€376 | |
| Recurring financial income | 75 | €376 | - | -€376 | |
| Financial charges | 65/66B | €3,193 | €6,563 | +€3,370 | +106% |
| Recurring financial charges | 65 | €3,193 | €6,563 | +€3,370 | +106% |
| Profit (loss) for the period before taxes | 9903 | -€16,109 | €1,606 | +€17,715 | |
| Profit (loss) for the period | 9904 | -€16,109 | €1,606 | +€17,715 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,109 | €1,606 | +€17,715 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.