OD 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.
OD AGRI
Largest movements
- Tangible fixed assets +€190,984
up €190,984 (+13.4%), from €1.4m to €1.6m
of which Plant, machinery and equipment: +€206,770
- Stocks and contracts -€130,925
down €130,925 (-24.4%), from €536,525 to €405,600
- Cash +€58,959
up €58,959 (+92.8%), from €63,544 to €122,503
mainly Depreciation (+€370,590) and Debts after one year (+€318,718)
- Debts after one year +€318,718
up €318,718 (+39.6%), from €805,624 to €1.1m
- Other debts -€103,530
down €103,530 (-55.0%), from €188,312 to €84,782
- Current portion of long-term debt -€82,011
down €82,011 (-28.2%), from €291,274 to €209,263
- Reserves +€41,359
up €41,359 (+5.0%), from €828,455 to €869,814
of which Distributable reserves: +€60,222
- Trade debts -€29,664
down €29,664 (-39.8%), from €74,446 to €44,782
- Gross operating margin -€705,022
down €705,022 (-60.8%), from €1.2m to €453,838
- Taxes -€209,906
down €209,906 (-94.5%), from €222,073 to €12,167
- Depreciation +€11,661
up €11,661 (+3.2%), from €358,929 to €370,590
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 | €2,286,194 | €2,393,712 | +€107,519 | +4.7% |
| Fixed assets | 21/28 | €1,421,427 | €1,612,411 | +€190,984 | +13.4% |
| Tangible fixed assets | 22/27 | €1,421,417 | €1,612,401 | +€190,984 | +13.4% |
| Land and buildings | 22 | €551,199 | €614,110 | +€62,911 | +11.4% |
| Plant, machinery and equipment | 23 | €403,666 | €610,437 | +€206,770 | +51.2% |
| Furniture and vehicles | 24 | €466,552 | €387,855 | -€78,697 | -16.9% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €864,766 | €781,301 | -€83,465 | -9.7% |
| Stocks and contracts in progress | 3 | €536,525 | €405,600 | -€130,925 | -24.4% |
| Stocks | 30/36 | €536,525 | €405,600 | -€130,925 | -24.4% |
| Amounts receivable within one year | 40/41 | €252,664 | €249,086 | -€3,577 | -1.4% |
| Trade receivables | 40 | €231,009 | €213,557 | -€17,451 | -7.6% |
| Other amounts receivable | 41 | €21,655 | €35,529 | +€13,874 | +64.1% |
| Cash at bank and in hand | 54/58 | €63,544 | €122,503 | +€58,959 | +92.8% |
| Deferred charges and accrued income | 490/1 | €12,034 | €4,112 | -€7,922 | -65.8% |
| Total equity and liabilities | 10/49 | €2,286,194 | €2,393,712 | +€107,519 | +4.7% |
| Equity | 10/15 | €881,075 | €922,434 | +€41,359 | +4.7% |
| Contributions | 10/11 | €52,620 | €52,620 | = | 0.0% |
| Reserves | 13 | €828,455 | €869,814 | +€41,359 | +5.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,863 | €0 | -€18,863 | -100% |
| Distributable reserves | 133 | €809,592 | €869,814 | +€60,222 | +7.4% |
| Provisions and deferred taxes | 16 | €6,288 | €0 | -€6,288 | -100% |
| Deferred taxes | 168 | €6,288 | €0 | -€6,288 | -100% |
| Amounts payable | 17/49 | €1,398,831 | €1,471,278 | +€72,447 | +5.2% |
| Amounts payable after more than one year | 17 | €805,624 | €1,124,341 | +€318,718 | +39.6% |
| Financial debts | 170/4 | €805,624 | €1,124,341 | +€318,718 | +39.6% |
| Amounts payable within one year | 42/48 | €593,105 | €346,750 | -€246,355 | -41.5% |
| Current portion of amounts payable after more than one year | 42 | €291,274 | €209,263 | -€82,011 | -28.2% |
| Financial debts | 43 | €25,000 | €0 | -€25,000 | -100% |
| Credit institutions | 430/8 | €25,000 | €0 | -€25,000 | -100% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €74,446 | €44,782 | -€29,664 | -39.8% |
| Suppliers | 440/4 | €74,446 | €44,782 | -€29,664 | -39.8% |
| Taxes, remuneration and social security | 45 | €14,073 | €7,923 | -€6,150 | -43.7% |
| Taxes | 450/3 | €2,073 | €7,923 | +€5,850 | +282% |
| Remuneration and social security | 454/9 | €12,000 | €0 | -€12,000 | -100% |
| Other amounts payable | 47/48 | €188,312 | €84,782 | -€103,530 | -55.0% |
| Accrued charges and deferred income | 492/3 | €102 | €186 | +€84 | +82.5% |
| Non-recurring operating income | 76A | €17,389 | €66,011 | +€48,623 | +280% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358,929 | €370,590 | +€11,661 | +3.2% |
| Other operating charges | 640/8 | €6,731 | €2,265 | -€4,466 | -66.3% |
| Non-recurring operating charges | 66A | €5,468 | €2,158 | -€3,310 | -60.5% |
| Gross operating margin | 9900 | €1,158,860 | €453,838 | -€705,022 | -60.8% |
| Operating profit (loss) | 9901 | €787,733 | €78,825 | -€708,908 | -90.0% |
| Financial income | 75/76B | €729 | €1,909 | +€1,180 | +162% |
| Recurring financial income | 75 | €729 | €1,909 | +€1,180 | +162% |
| Financial charges | 65/66B | €32,706 | €33,496 | +€790 | +2.4% |
| Recurring financial charges | 65 | €32,706 | €33,496 | +€790 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €755,756 | €47,238 | -€708,518 | -93.7% |
| Transfer from deferred taxes | 780 | €2,525 | €6,288 | +€3,763 | +149% |
| Income taxes | 67/77 | €222,073 | €12,167 | -€209,906 | -94.5% |
| Profit (loss) for the period | 9904 | €536,208 | €41,359 | -€494,849 | -92.3% |
| Transfer from tax-exempt reserves | 789 | €7,574 | €18,863 | +€11,289 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €543,783 | €60,222 | -€483,560 | -88.9% |
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 14 October 2026 via checked.be.