DIGIAGRI: 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.
DIGIAGRI
Largest movements
- Tangible fixed assets -€145,897
down €145,897 (-18.0%), from €812,014 to €666,117
of which Plant, machinery and equipment: -€129,869
- Receivables within one year -€118,681
down €118,681 (-26.6%), from €445,651 to €326,969
of which Trade receivables: -€118,756
- Stocks and contracts +€51,219
up €51,219 (+63.7%), from €80,364 to €131,582
- Cash -€16,294
down €16,294 (-19.0%), from €85,553 to €69,259
mainly Debts after one year (-€106,054) and Net result for the year (-€65,878)
- Debts after one year -€106,054
down €106,054 (-15.2%), from €695,603 to €589,549
of which Financial debts: -€106,054
- Trade debts -€63,737
down €63,737 (-31.2%), from €204,325 to €140,588
- Profit (loss) carried forward -€62,179
down €62,179, from €1,991 to -€60,188
- Short-term financial debts +€25,000
new in 2025: €25,000
- Gross operating margin -€112,854
down €112,854 (-30.9%), from €364,844 to €251,990
- Depreciation +€14,329
up €14,329 (+8.7%), from €163,951 to €178,280
- Taxes -€6,350
no longer reported in 2025 (was €6,350)
- Staff costs +€5,024
up €5,024 (+4.1%), from €121,456 to €126,480
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.
Derived cash bridge
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 | €1,488,377 | €1,267,062 | -€221,315 | -14.9% |
| Fixed assets | 21/28 | €867,014 | €721,117 | -€145,897 | -16.8% |
| Tangible fixed assets | 22/27 | €812,014 | €666,117 | -€145,897 | -18.0% |
| Plant, machinery and equipment | 23 | €745,989 | €616,120 | -€129,869 | -17.4% |
| Furniture and vehicles | 24 | €61,531 | €47,046 | -€14,485 | -23.5% |
| Other tangible fixed assets | 26 | €4,494 | €2,950 | -€1,543 | -34.3% |
| Financial fixed assets | 28 | €55,000 | €55,000 | = | 0.0% |
| Current assets | 29/58 | €621,363 | €545,945 | -€75,418 | -12.1% |
| Stocks and contracts in progress | 3 | €80,364 | €131,582 | +€51,219 | +63.7% |
| Stocks | 30/36 | €80,364 | €131,582 | +€51,219 | +63.7% |
| Amounts receivable within one year | 40/41 | €445,651 | €326,969 | -€118,681 | -26.6% |
| Trade receivables | 40 | €441,914 | €323,158 | -€118,756 | -26.9% |
| Other amounts receivable | 41 | €3,737 | €3,811 | +€74 | +2.0% |
| Cash at bank and in hand | 54/58 | €85,553 | €69,259 | -€16,294 | -19.0% |
| Deferred charges and accrued income | 490/1 | €9,796 | €18,135 | +€8,339 | +85.1% |
| Total equity and liabilities | 10/49 | €1,488,377 | €1,267,062 | -€221,315 | -14.9% |
| Equity | 10/15 | €440,374 | €374,496 | -€65,878 | -15.0% |
| Contributions | 10/11 | €187,279 | €187,279 | = | 0.0% |
| Reserves | 13 | €251,104 | €247,405 | -€3,698 | -1.5% |
| Tax-exempt reserves | 132 | €3,698 | - | -€3,698 | |
| Distributable reserves | 133 | €247,405 | €247,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,991 | -€60,188 | -€62,179 | |
| Provisions and deferred taxes | 16 | €1,233 | - | -€1,233 | |
| Deferred taxes | 168 | €1,233 | - | -€1,233 | |
| Amounts payable | 17/49 | €1,046,770 | €892,566 | -€154,204 | -14.7% |
| Amounts payable after more than one year | 17 | €695,603 | €589,549 | -€106,054 | -15.2% |
| Financial debts | 170/4 | €455,603 | €349,549 | -€106,054 | -23.3% |
| Other amounts payable | 178/9 | €240,000 | €240,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €351,167 | €303,017 | -€48,151 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €106,054 | €106,054 | = | 0.0% |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €204,325 | €140,588 | -€63,737 | -31.2% |
| Suppliers | 440/4 | €204,325 | €140,588 | -€63,737 | -31.2% |
| Taxes, remuneration and social security | 45 | €39,673 | €29,440 | -€10,232 | -25.8% |
| Taxes | 450/3 | €29,925 | €19,392 | -€10,533 | -35.2% |
| Remuneration and social security | 454/9 | €9,747 | €10,048 | +€301 | +3.1% |
| Other amounts payable | 47/48 | €1,116 | €1,934 | +€818 | +73.3% |
| Remuneration, social security and pensions | 62 | €121,456 | €126,480 | +€5,024 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163,951 | €178,280 | +€14,329 | +8.7% |
| Other operating charges | 640/8 | €2,378 | €1,991 | -€387 | -16.3% |
| Gross operating margin | 9900 | €364,844 | €251,990 | -€112,854 | -30.9% |
| Operating profit (loss) | 9901 | €77,059 | -€54,761 | -€131,819 | |
| Financial income | 75/76B | €881 | €258 | -€623 | -70.7% |
| Recurring financial income | 75 | €881 | €258 | -€623 | -70.7% |
| Financial charges | 65/66B | €14,040 | €12,607 | -€1,433 | -10.2% |
| Recurring financial charges | 65 | €13,060 | €12,607 | -€453 | -3.5% |
| Non-recurring financial charges | 66B | €979 | - | -€979 | |
| Profit (loss) for the period before taxes | 9903 | €63,900 | -€67,110 | -€131,010 | |
| Transfer from deferred taxes | 780 | €1,490 | €1,233 | -€257 | -17.3% |
| Income taxes | 67/77 | €6,350 | - | -€6,350 | |
| Profit (loss) for the period | 9904 | €59,040 | -€65,878 | -€124,917 | |
| Transfer from tax-exempt reserves | 789 | €4,470 | €3,698 | -€772 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,510 | -€62,179 | -€125,689 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.