DIBAGRI: 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.
DIBAGRI
Largest movements
- Tangible fixed assets +€184,095
up €184,095 (+6.7%), from €2.7m to €2.9m
of which Plant, machinery and equipment: +€237,407
- Cash +€167,424
up €167,424 (+56.8%), from €294,763 to €462,187
mainly Depreciation (+€594,712) and Net result for the year (+€204,994)
- Receivables within one year -€103,633
down €103,633 (-15.8%), from €657,502 to €553,869
of which Trade receivables: -€103,787
- Profit (loss) carried forward +€174,994
up €174,994 (+47.6%), from €367,641 to €542,634
- Current portion of long-term debt +€174,005
up €174,005 (+28.2%), from €617,702 to €791,707
- Trade debts -€154,330
down €154,330 (-37.9%), from €407,516 to €253,187
- Gross operating margin +€168,722
up €168,722 (+17.5%), from €965,223 to €1.1m
- Depreciation +€24,754
up €24,754 (+4.3%), from €569,958 to €594,712
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 | €3,826,324 | €4,068,861 | +€242,537 | +6.3% |
| Fixed assets | 21/28 | €2,843,657 | €3,027,752 | +€184,095 | +6.5% |
| Intangible fixed assets | 21 | €100,000 | €100,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,743,657 | €2,927,752 | +€184,095 | +6.7% |
| Land and buildings | 22 | €429,990 | €395,583 | -€34,407 | -8.0% |
| Plant, machinery and equipment | 23 | €2,230,507 | €2,467,914 | +€237,407 | +10.6% |
| Furniture and vehicles | 24 | €83,160 | €64,255 | -€18,905 | -22.7% |
| Current assets | 29/58 | €982,667 | €1,041,109 | +€58,442 | +5.9% |
| Stocks and contracts in progress | 3 | €30,402 | €25,052 | -€5,349 | -17.6% |
| Stocks | 30/36 | €30,402 | €25,052 | -€5,349 | -17.6% |
| Amounts receivable within one year | 40/41 | €657,502 | €553,869 | -€103,633 | -15.8% |
| Trade receivables | 40 | €631,433 | €527,646 | -€103,787 | -16.4% |
| Other amounts receivable | 41 | €26,069 | €26,223 | +€154 | +0.6% |
| Cash at bank and in hand | 54/58 | €294,763 | €462,187 | +€167,424 | +56.8% |
| Total equity and liabilities | 10/49 | €3,826,324 | €4,068,861 | +€242,537 | +6.3% |
| Equity | 10/15 | €613,301 | €818,294 | +€204,994 | +33.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €239,460 | €269,460 | +€30,000 | +12.5% |
| Distributable reserves | 133 | €239,460 | €269,460 | +€30,000 | +12.5% |
| Profit (loss) carried forward | 14 | €367,641 | €542,634 | +€174,994 | +47.6% |
| Amounts payable | 17/49 | €3,213,023 | €3,250,567 | +€37,544 | +1.2% |
| Amounts payable after more than one year | 17 | €2,074,755 | €2,085,186 | +€10,431 | +0.5% |
| Financial debts | 170/4 | €2,074,755 | €2,085,186 | +€10,431 | +0.5% |
| Amounts payable within one year | 42/48 | €1,138,269 | €1,165,381 | +€27,112 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €617,702 | €791,707 | +€174,005 | +28.2% |
| Financial debts | 43 | €80,000 | €80,000 | = | 0.0% |
| Credit institutions | 430/8 | €80,000 | €80,000 | = | 0.0% |
| Trade debts | 44 | €407,516 | €253,187 | -€154,330 | -37.9% |
| Suppliers | 440/4 | €407,516 | €253,187 | -€154,330 | -37.9% |
| Taxes, remuneration and social security | 45 | €25,967 | €40,184 | +€14,217 | +54.8% |
| Taxes | 450/3 | €12,127 | €21,037 | +€8,910 | +73.5% |
| Remuneration and social security | 454/9 | €13,840 | €19,147 | +€5,307 | +38.3% |
| Other amounts payable | 47/48 | €7,083 | €303 | -€6,779 | -95.7% |
| Remuneration, social security and pensions | 62 | €252,690 | €243,781 | -€8,909 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €569,958 | €594,712 | +€24,754 | +4.3% |
| Other operating charges | 640/8 | €17,661 | €9,308 | -€8,353 | -47.3% |
| Non-recurring operating charges | 66A | - | €978 | +€978 | |
| Gross operating margin | 9900 | €965,223 | €1,133,945 | +€168,722 | +17.5% |
| Operating profit (loss) | 9901 | €124,915 | €285,166 | +€160,252 | +128.3% |
| Financial income | 75/76B | €2,274 | €286 | -€1,989 | -87.4% |
| Recurring financial income | 75 | €2,274 | €286 | -€1,989 | -87.4% |
| Financial charges | 65/66B | €74,011 | €65,023 | -€8,987 | -12.1% |
| Recurring financial charges | 65 | €74,011 | €65,023 | -€8,987 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €53,178 | €220,429 | +€167,251 | +314.5% |
| Income taxes | 67/77 | €9,130 | €15,435 | +€6,305 | +69.1% |
| Profit (loss) for the period | 9904 | €44,048 | €204,994 | +€160,946 | +365.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,048 | €204,994 | +€160,946 | +365.4% |
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 30 September 2026 via checked.be.