DF AGRI: 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.
DF AGRI
Largest movements
- Tangible fixed assets +€203,823
up €203,823 (+79.0%), from €258,137 to €461,960
of which Furniture and vehicles: +€205,345
- Receivables within one year -€5,931
down €5,931 (-24.0%), from €24,670 to €18,739
of which Other amounts receivable: -€12,592
- Debts after one year +€133,742
up €133,742 (+137.6%), from €97,167 to €230,909
- Other debts +€74,150
up €74,150 (+45.5%), from €163,145 to €237,295
- Profit (loss) carried forward -€30,263
down €30,263, from €2,490 to -€27,773
- Current portion of long-term debt +€19,812
up €19,812 (+118.9%), from €16,657 to €36,469
- Turnover -€48,591
no longer reported in 2025 (was €48,591)
- Depreciation +€46,756
up €46,756 (+157.7%), from €29,644 to €76,400
- Gross operating margin +€22,547
up €22,547 (+65.6%), from €34,369 to €56,916
- Purchases and services -€14,222
no longer reported in 2025 (was €14,222)
- Financial charges +€9,777
up €9,777 (+798.1%), from €1,225 to €11,002
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 | €284,853 | €483,614 | +€198,761 | +69.8% |
| Fixed assets | 21/28 | €258,137 | €461,960 | +€203,823 | +79.0% |
| Tangible fixed assets | 22/27 | €258,137 | €461,960 | +€203,823 | +79.0% |
| Plant, machinery and equipment | 23 | €258,137 | €256,616 | -€1,521 | -0.6% |
| Furniture and vehicles | 24 | - | €205,345 | +€205,345 | |
| Current assets | 29/58 | €26,716 | €21,654 | -€5,062 | -18.9% |
| Amounts receivable within one year | 40/41 | €24,670 | €18,739 | -€5,931 | -24.0% |
| Trade receivables | 40 | - | €6,662 | +€6,662 | |
| Other amounts receivable | 41 | €24,670 | €12,078 | -€12,592 | -51.0% |
| Cash at bank and in hand | 54/58 | €2,046 | €2,669 | +€623 | +30.4% |
| Deferred charges and accrued income | 490/1 | - | €246 | +€246 | |
| Total equity and liabilities | 10/49 | €284,853 | €483,614 | +€198,761 | +69.8% |
| Equity | 10/15 | €4,490 | -€25,773 | -€30,263 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,490 | -€27,773 | -€30,263 | |
| Amounts payable | 17/49 | €280,363 | €509,388 | +€229,025 | +81.7% |
| Amounts payable after more than one year | 17 | €97,167 | €230,909 | +€133,742 | +137.6% |
| Financial debts | 170/4 | €97,167 | €230,909 | +€133,742 | +137.6% |
| Amounts payable within one year | 42/48 | €183,196 | €276,194 | +€92,998 | +50.8% |
| Current portion of amounts payable after more than one year | 42 | €16,657 | €36,469 | +€19,812 | +118.9% |
| Trade debts | 44 | €2,771 | €2,251 | -€520 | -18.7% |
| Suppliers | 440/4 | €2,771 | €2,251 | -€520 | -18.7% |
| Advances received on contracts in progress | 46 | - | €178 | +€178 | |
| Taxes, remuneration and social security | 45 | €623 | - | -€623 | |
| Taxes | 450/3 | €623 | - | -€623 | |
| Other amounts payable | 47/48 | €163,145 | €237,295 | +€74,150 | +45.5% |
| Accrued charges and deferred income | 492/3 | - | €2,285 | +€2,285 | |
| Turnover | 70 | €48,591 | - | -€48,591 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,222 | - | -€14,222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,644 | €76,400 | +€46,756 | +157.7% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Gross operating margin | 9900 | €34,369 | €56,916 | +€22,547 | +65.6% |
| Operating profit (loss) | 9901 | €4,338 | -€19,884 | -€24,222 | |
| Financial charges | 65/66B | €1,225 | €11,002 | +€9,777 | +798.1% |
| Recurring financial charges | 65 | €1,225 | €11,002 | +€9,777 | +798.1% |
| Profit (loss) for the period before taxes | 9903 | €3,113 | -€30,886 | -€33,999 | |
| Income taxes | 67/77 | €623 | -€623 | -€1,246 | |
| Profit (loss) for the period | 9904 | €2,490 | -€30,264 | -€32,754 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,490 | -€30,264 | -€32,754 |
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 3 October 2026 via checked.be.