DEVOOGHT AGRO: 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.
DEVOOGHT AGRO
Largest movements
- Stocks and contracts +€20,906
up €20,906 (+11.5%), from €182,378 to €203,285
- Receivables within one year -€11,851
down €11,851 (-15.5%), from €76,624 to €64,773
of which Trade receivables: -€9,392
- Cash +€8,208
up €8,208 (+20.1%), from €40,820 to €49,029
mainly Net result for the year (+€32,108) and Receivables within one year (+€11,851)
- Reserves +€32,108
up €32,108 (+26.1%), from €123,100 to €155,208
- Other debts -€16,573
down €16,573 (-13.0%), from €127,480 to €110,907
- Gross operating margin +€21,211
up €21,211 (+51.7%), from €41,045 to €62,257
- Other operating charges +€5,116
up €5,116 (+886.4%), from €577 to €5,693
- Taxes +€4,956
up €4,956 (+46.3%), from €10,709 to €15,666
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 | €300,182 | €317,458 | +€17,276 | +5.8% |
| Current assets | 29/58 | €300,182 | €317,458 | +€17,276 | +5.8% |
| Stocks and contracts in progress | 3 | €182,378 | €203,285 | +€20,906 | +11.5% |
| Stocks | 30/36 | €182,378 | €203,285 | +€20,906 | +11.5% |
| Amounts receivable within one year | 40/41 | €76,624 | €64,773 | -€11,851 | -15.5% |
| Trade receivables | 40 | €69,900 | €60,508 | -€9,392 | -13.4% |
| Other amounts receivable | 41 | €6,724 | €4,265 | -€2,459 | -36.6% |
| Cash at bank and in hand | 54/58 | €40,820 | €49,029 | +€8,208 | +20.1% |
| Deferred charges and accrued income | 490/1 | €360 | €372 | +€12 | +3.4% |
| Total equity and liabilities | 10/49 | €300,182 | €317,458 | +€17,276 | +5.8% |
| Equity | 10/15 | €141,700 | €173,808 | +€32,108 | +22.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €123,100 | €155,208 | +€32,108 | +26.1% |
| Distributable reserves | 133 | €123,100 | €155,208 | +€32,108 | +26.1% |
| Amounts payable | 17/49 | €158,482 | €143,650 | -€14,832 | -9.4% |
| Amounts payable within one year | 42/48 | €158,482 | €143,650 | -€14,832 | -9.4% |
| Trade debts | 44 | €12,960 | €12,007 | -€953 | -7.4% |
| Suppliers | 440/4 | €12,960 | €12,007 | -€953 | -7.4% |
| Taxes, remuneration and social security | 45 | €18,041 | €20,735 | +€2,694 | +14.9% |
| Taxes | 450/3 | €18,041 | €20,735 | +€2,694 | +14.9% |
| Other amounts payable | 47/48 | €127,480 | €110,907 | -€16,573 | -13.0% |
| Other operating charges | 640/8 | €577 | €5,693 | +€5,116 | +886.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €41,045 | €62,257 | +€21,211 | +51.7% |
| Operating profit (loss) | 9901 | €40,468 | €56,564 | +€16,095 | +39.8% |
| Financial income | 75/76B | €265 | €535 | +€270 | +102.0% |
| Recurring financial income | 75 | €265 | €535 | +€270 | +102.0% |
| Financial charges | 65/66B | €9,432 | €9,325 | -€107 | -1.1% |
| Recurring financial charges | 65 | €9,432 | €9,325 | -€107 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €31,301 | €47,773 | +€16,472 | +52.6% |
| Income taxes | 67/77 | €10,709 | €15,666 | +€4,956 | +46.3% |
| Profit (loss) for the period | 9904 | €20,592 | €32,108 | +€11,516 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,592 | €32,108 | +€11,516 | +55.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.