VANDEPUTTE AGRI: what changed
VANDEPUTTE AGRI
Largest movements
- Tangible fixed assets -€33,252
down €33,252 (-26.4%), from €126,118 to €92,867
of which Plant, machinery and equipment: -€25,414
- Cash -€17,283
down €17,283 (-18.8%), from €91,914 to €74,630
mainly Contributions, distributions and other (-€38,392) and Investment in fixed assets (net) (-€19,000)
- Deferred charges and accrued income +€3,563
up €3,563 (+8,312%), from €43 to €3,606
- Receivables within one year +€2,551
up €2,551 (+32.7%), from €7,791 to €10,342
of which Other amounts receivable: +€3,347
- Reserves -€37,603
down €37,603 (-19.1%), from €197,073 to €159,469
of which Distributable reserves: -€37,603
- Other debts -€7,213
down €7,213 (-100%), from €7,213 to €0
- Gross operating margin -€9,538
down €9,538 (-14.9%), from €64,075 to €54,537
- Taxes -€3,684
down €3,684 (-90.3%), from €4,080 to €396
- Depreciation +€3,476
up €3,476 (+7.1%), from €48,775 to €52,252
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,865 | €181,444 | -€44,421 | -19.7% |
| Fixed assets | 21/28 | €126,118 | €92,867 | -€33,252 | -26.4% |
| Tangible fixed assets | 22/27 | €126,118 | €92,867 | -€33,252 | -26.4% |
| Plant, machinery and equipment | 23 | €79,243 | €53,829 | -€25,414 | -32.1% |
| Furniture and vehicles | 24 | €46,875 | €39,037 | -€7,838 | -16.7% |
| Current assets | 29/58 | €99,747 | €88,578 | -€11,169 | -11.2% |
| Amounts receivable within one year | 40/41 | €7,791 | €10,342 | +€2,551 | +32.7% |
| Trade receivables | 40 | €6,045 | €5,249 | -€796 | -13.2% |
| Other amounts receivable | 41 | €1,746 | €5,093 | +€3,347 | +192% |
| Cash at bank and in hand | 54/58 | €91,914 | €74,630 | -€17,283 | -18.8% |
| Deferred charges and accrued income | 490/1 | €43 | €3,606 | +€3,563 | +8,312% |
| Total equity and liabilities | 10/49 | €225,865 | €181,444 | -€44,421 | -19.7% |
| Equity | 10/15 | €217,073 | €179,469 | -€37,603 | -17.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €197,073 | €159,469 | -€37,603 | -19.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €195,073 | €157,469 | -€37,603 | -19.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,793 | €1,975 | -€6,818 | -77.5% |
| Amounts payable within one year | 42/48 | €8,793 | €1,975 | -€6,818 | -77.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,580 | €1,975 | +€396 | +25.0% |
| Taxes | 450/3 | €1,580 | €1,975 | +€396 | +25.0% |
| Other amounts payable | 47/48 | €7,213 | €0 | -€7,213 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,775 | €52,252 | +€3,476 | +7.1% |
| Other operating charges | 640/8 | €727 | €743 | +€16 | +2.2% |
| Gross operating margin | 9900 | €64,075 | €54,537 | -€9,538 | -14.9% |
| Operating profit (loss) | 9901 | €14,573 | €1,542 | -€13,030 | -89.4% |
| Financial charges | 65/66B | €354 | €358 | +€5 | +1.3% |
| Recurring financial charges | 65 | €354 | €358 | +€5 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €14,219 | €1,184 | -€13,035 | -91.7% |
| Income taxes | 67/77 | €4,080 | €396 | -€3,684 | -90.3% |
| Profit (loss) for the period | 9904 | €10,139 | €788 | -€9,351 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,139 | €788 | -€9,351 | -92.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.