PLODUVAR: 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.
What changed
PLODUVAR
NACE 01.462, Crop and animal production, hunting and related service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€9,100
2024 · €133,630-€124,530
Equity
€1.3m
2024 · €1.3m+€7,342
Cash
€923,510
2024 · €882,405+€41,105
Balance sheet total
€1.8m
2024 · €1.8m-€44,397
Largest movements
Assets
- Stocks and contracts -€57,708
down €57,708 (-93.4%), from €61,800 to €4,092
- Tangible fixed assets -€46,155
down €46,155 (-5.5%), from €834,029 to €787,874
of which Furniture and vehicles: -€45,050
- Cash +€41,105
up €41,105 (+4.7%), from €882,405 to €923,510
mainly Depreciation (+€82,774) and Stocks and contracts (+€57,708)
Equity and liabilities
- Trade debts -€40,722
down €40,722 (-79.0%), from €51,546 to €10,824
- Tax, wage and social debts -€22,178
down €22,178 (-59.7%), from €37,137 to €14,959
of which Taxes: -€22,178
Income statement
- Gross operating margin -€168,933
down €168,933 (-58.2%), from €290,297 to €121,364
- Taxes -€10,593
down €10,593 (-51.5%), from €20,565 to €9,972
- Financial charges -€7,086
down €7,086 (-22.1%), from €32,003 to €24,917
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.
Result 2024
€133,630
Gross operating margin
-€168,933
Staff costs
+€122
Depreciation
-€2,279
Other operating charges
-€1,222
Financial income
+€992
Financial charges
+€7,086
Taxes
+€10,593
Deferred taxes and other
+€29,109
Result 2025
€9,100
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€73,438
Investment
-€36,595
Financing
+€4,262
Cash 2024
€882,405
From operations (derived)
+€73,438
Net result for the year
+€9,100
Depreciation
+€82,774
Stocks and contracts
+€57,708
Receivables within one year
-€15,763
Deferred charges and accrued income
-€2,622
Provisions
-€4,604
Trade debts
-€40,722
Tax, wage and social debts
-€22,178
Accrued charges and deferred income
+€9,745
Investment (derived)
-€36,595
Investment in fixed assets (net)
-€36,595
Financing
+€4,262
Debts after one year
+€6,020
Contributions, distributions and other
-€1,758
Cash 2025
€923,510
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,811,561 | €1,767,164 | -€44,397 | -2.5% |
| Fixed assets | 21/28 | €834,054 | €787,874 | -€46,180 | -5.5% |
| Tangible fixed assets | 22/27 | €834,029 | €787,874 | -€46,155 | -5.5% |
| Land and buildings | 22 | €640,960 | €657,813 | +€16,853 | +2.6% |
| Plant, machinery and equipment | 23 | €70,518 | €52,560 | -€17,958 | -25.5% |
| Furniture and vehicles | 24 | €122,551 | €77,501 | -€45,050 | -36.8% |
| Financial fixed assets | 28 | €25 | €0 | -€25 | -100% |
| Current assets | 29/58 | €977,506 | €979,289 | +€1,783 | +0.2% |
| Stocks and contracts in progress | 3 | €61,800 | €4,092 | -€57,708 | -93.4% |
| Stocks | 30/36 | €61,800 | €4,092 | -€57,708 | -93.4% |
| Amounts receivable within one year | 40/41 | €33,109 | €48,873 | +€15,763 | +47.6% |
| Trade receivables | 40 | €22,691 | €44,409 | +€21,718 | +95.7% |
| Other amounts receivable | 41 | €10,418 | €4,464 | -€5,954 | -57.2% |
| Cash at bank and in hand | 54/58 | €882,405 | €923,510 | +€41,105 | +4.7% |
| Deferred charges and accrued income | 490/1 | €192 | €2,815 | +€2,622 | +1,363% |
| Total equity and liabilities | 10/49 | €1,811,561 | €1,767,164 | -€44,397 | -2.5% |
| Equity | 10/15 | €1,321,758 | €1,329,099 | +€7,342 | +0.6% |
| Contributions | 10/11 | €389,339 | €389,339 | = | 0.0% |
| Revaluation surpluses | 12 | €229,913 | €229,913 | = | 0.0% |
| Reserves | 13 | €701,769 | €709,203 | +€7,434 | +1.1% |
| Tax-exempt reserves | 132 | €140,434 | €126,935 | -€13,499 | -9.6% |
| Distributable reserves | 133 | €561,335 | €582,268 | +€20,933 | +3.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €737 | €645 | -€92 | -12.5% |
| Provisions and deferred taxes | 16 | €46,649 | €42,045 | -€4,604 | -9.9% |
| Deferred taxes | 168 | €46,649 | €42,045 | -€4,604 | -9.9% |
| Amounts payable | 17/49 | €443,154 | €396,020 | -€47,134 | -10.6% |
| Amounts payable after more than one year | 17 | €310,826 | €316,847 | +€6,020 | +1.9% |
| Other amounts payable | 178/9 | €310,826 | €316,847 | +€6,020 | +1.9% |
| Amounts payable within one year | 42/48 | €90,349 | €27,449 | -€62,900 | -69.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €51,546 | €10,824 | -€40,722 | -79.0% |
| Suppliers | 440/4 | €51,546 | €10,824 | -€40,722 | -79.0% |
| Taxes, remuneration and social security | 45 | €37,137 | €14,959 | -€22,178 | -59.7% |
| Taxes | 450/3 | €35,637 | €13,459 | -€22,178 | -62.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €41,979 | €51,724 | +€9,745 | +23.2% |
| Remuneration, social security and pensions | 62 | €122 | €0 | -€122 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,496 | €82,774 | +€2,279 | +2.8% |
| Other operating charges | 640/8 | €6,095 | €7,317 | +€1,222 | +20.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €290,297 | €121,364 | -€168,933 | -58.2% |
| Operating profit (loss) | 9901 | €203,584 | €31,273 | -€172,311 | -84.6% |
| Financial income | 75/76B | €7,124 | €8,116 | +€992 | +13.9% |
| Recurring financial income | 75 | €7,124 | €8,116 | +€992 | +13.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €32,003 | €24,917 | -€7,086 | -22.1% |
| Recurring financial charges | 65 | €32,003 | €24,917 | -€7,086 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €178,705 | €14,472 | -€164,232 | -91.9% |
| Transfer from deferred taxes | 780 | €3,513 | €4,600 | +€1,086 | +30.9% |
| Transfer to deferred taxes | 680 | €28,023 | €0 | -€28,023 | -100% |
| Income taxes | 67/77 | €20,565 | €9,972 | -€10,593 | -51.5% |
| Profit (loss) for the period | 9904 | €133,630 | €9,100 | -€124,530 | -93.2% |
| Transfer from tax-exempt reserves | 789 | €10,240 | €13,499 | +€3,258 | +31.8% |
| Transfer to tax-exempt reserves | 689 | €84,069 | €0 | -€84,069 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €59,802 | €22,599 | -€37,203 | -62.2% |
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 15 October 2026 via checked.be.