DP-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.
DP-AGRI
Largest movements
- Tangible fixed assets +€127,059
up €127,059 (+43.5%), from €292,332 to €419,391
of which Furniture and vehicles: +€127,752
- Receivables within one year -€19,453
down €19,453 (-21.8%), from €89,182 to €69,729
of which Trade receivables: -€16,953
- Deferred charges and accrued income +€16,000
new in 2025: €16,000
- Cash -€7,089
down €7,089 (-18.1%), from €39,120 to €32,031
mainly Investment in fixed assets (net) (-€215,860) and Other debts (-€30,588)
- Debts after one year +€77,728
up €77,728 (+56.0%), from €138,717 to €216,444
- Profit (loss) carried forward +€60,127
up €60,127 (+45.0%), from €133,660 to €193,786
- Other debts -€30,588
down €30,588 (-67.1%), from €45,580 to €14,992
- Trade debts +€7,996
up €7,996 (+757.1%), from €1,056 to €9,052
- Gross operating margin +€83,084
up €83,084 (+83.1%), from €99,940 to €183,025
- Staff costs -€25,058
down €25,058 (-81.6%), from €30,698 to €5,641
- Taxes +€6,022
new in 2025: €6,022
- Depreciation -€4,762
down €4,762 (-5.1%), from €93,632 to €88,870
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 | €441,781 | €556,967 | +€115,187 | +26.1% |
| Fixed assets | 21/28 | €297,415 | €424,405 | +€126,990 | +42.7% |
| Intangible fixed assets | 21 | €69 | - | -€69 | |
| Tangible fixed assets | 22/27 | €292,332 | €419,391 | +€127,059 | +43.5% |
| Plant, machinery and equipment | 23 | €2,429 | €1,736 | -€693 | -28.5% |
| Furniture and vehicles | 24 | €289,903 | €417,655 | +€127,752 | +44.1% |
| Financial fixed assets | 28 | €5,013 | €5,013 | = | 0.0% |
| Current assets | 29/58 | €144,366 | €132,563 | -€11,803 | -8.2% |
| Stocks and contracts in progress | 3 | €16,064 | €14,803 | -€1,261 | -7.8% |
| Stocks | 30/36 | €16,064 | €14,803 | -€1,261 | -7.8% |
| Amounts receivable within one year | 40/41 | €89,182 | €69,729 | -€19,453 | -21.8% |
| Trade receivables | 40 | €86,682 | €69,729 | -€16,953 | -19.6% |
| Other amounts receivable | 41 | €2,500 | - | -€2,500 | |
| Cash at bank and in hand | 54/58 | €39,120 | €32,031 | -€7,089 | -18.1% |
| Deferred charges and accrued income | 490/1 | - | €16,000 | +€16,000 | |
| Total equity and liabilities | 10/49 | €441,781 | €556,967 | +€115,187 | +26.1% |
| Equity | 10/15 | €157,500 | €217,626 | +€60,127 | +38.2% |
| Contributions | 10/11 | €19,840 | €19,840 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,660 | €193,786 | +€60,127 | +45.0% |
| Amounts payable | 17/49 | €284,281 | €339,341 | +€55,060 | +19.4% |
| Amounts payable after more than one year | 17 | €138,717 | €216,444 | +€77,728 | +56.0% |
| Financial debts | 170/4 | €138,717 | €216,444 | +€77,728 | +56.0% |
| Amounts payable within one year | 42/48 | €145,564 | €122,896 | -€22,668 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €81,242 | €79,472 | -€1,770 | -2.2% |
| Trade debts | 44 | €1,056 | €9,052 | +€7,996 | +757.1% |
| Suppliers | 440/4 | €1,056 | €9,052 | +€7,996 | +757.1% |
| Taxes, remuneration and social security | 45 | €17,687 | €19,381 | +€1,694 | +9.6% |
| Taxes | 450/3 | €13,064 | €10,381 | -€2,683 | -20.5% |
| Remuneration and social security | 454/9 | €4,623 | €9,000 | +€4,377 | +94.7% |
| Other amounts payable | 47/48 | €45,580 | €14,992 | -€30,588 | -67.1% |
| Remuneration, social security and pensions | 62 | €30,698 | €5,641 | -€25,058 | -81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,632 | €88,870 | -€4,762 | -5.1% |
| Other operating charges | 640/8 | €614 | €615 | +€1 | +0.1% |
| Gross operating margin | 9900 | €99,940 | €183,025 | +€83,084 | +83.1% |
| Operating profit (loss) | 9901 | -€25,004 | €87,899 | +€112,904 | |
| Financial income | 75/76B | €80 | €61 | -€19 | -23.2% |
| Recurring financial income | 75 | €80 | €61 | -€19 | -23.2% |
| Financial charges | 65/66B | €8,083 | €6,812 | -€1,271 | -15.7% |
| Recurring financial charges | 65 | €8,083 | €6,812 | -€1,271 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€33,008 | €81,148 | +€114,156 | |
| Income taxes | 67/77 | - | €6,022 | +€6,022 | |
| Profit (loss) for the period | 9904 | -€33,008 | €75,127 | +€108,134 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,008 | €75,127 | +€108,134 |
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 12 October 2026 via checked.be.