VDH Agro Consulting: what changed
VDH Agro Consulting
Largest movements
- Tangible fixed assets -€21,690
down €21,690 (-55.1%), from €39,382 to €17,692
of which Furniture and vehicles: -€21,469
- Receivables within one year -€20,463
down €20,463 (-41.7%), from €49,063 to €28,600
- Cash -€3,744
down €3,744 (-51.5%), from €7,277 to €3,533
mainly Trade debts (-€28,044) and Debts after one year (-€15,023)
- Deferred charges and accrued income +€2,030
up €2,030 (+97.0%), from €2,092 to €4,123
- Trade debts -€28,044
down €28,044 (-57.9%), from €48,443 to €20,399
- Debts after one year -€15,023
down €15,023 (-100%), from €15,023 to €0
- Other debts +€5,755
up €5,755 (+32.6%), from €17,660 to €23,415
- Current portion of long-term debt -€4,208
down €4,208 (-21.9%), from €19,232 to €15,023
- Profit (loss) carried forward -€1,703
down €1,703 (-16.6%), from -€10,235 to -€11,938
- Gross operating margin +€6,505
up €6,505 (+42.4%), from €15,344 to €21,849
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,814 | €53,947 | -€43,867 | -44.8% |
| Fixed assets | 21/28 | €39,382 | €17,692 | -€21,690 | -55.1% |
| Tangible fixed assets | 22/27 | €39,382 | €17,692 | -€21,690 | -55.1% |
| Land and buildings | 22 | €1,604 | €1,383 | -€221 | -13.8% |
| Furniture and vehicles | 24 | €37,778 | €16,309 | -€21,469 | -56.8% |
| Current assets | 29/58 | €58,432 | €36,255 | -€22,177 | -38.0% |
| Amounts receivable within one year | 40/41 | €49,063 | €28,600 | -€20,463 | -41.7% |
| Trade receivables | 40 | €49,063 | €28,600 | -€20,463 | -41.7% |
| Cash at bank and in hand | 54/58 | €7,277 | €3,533 | -€3,744 | -51.5% |
| Deferred charges and accrued income | 490/1 | €2,092 | €4,123 | +€2,030 | +97.0% |
| Total equity and liabilities | 10/49 | €97,814 | €53,947 | -€43,867 | -44.8% |
| Equity | 10/15 | -€4,035 | -€5,738 | -€1,703 | -42.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,235 | -€11,938 | -€1,703 | -16.6% |
| Amounts payable | 17/49 | €101,849 | €59,685 | -€42,164 | -41.4% |
| Amounts payable after more than one year | 17 | €15,023 | €0 | -€15,023 | -100% |
| Financial debts | 170/4 | €15,023 | €0 | -€15,023 | -100% |
| Amounts payable within one year | 42/48 | €86,825 | €59,685 | -€27,141 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €19,232 | €15,023 | -€4,208 | -21.9% |
| Trade debts | 44 | €48,443 | €20,399 | -€28,044 | -57.9% |
| Suppliers | 440/4 | €48,443 | €20,399 | -€28,044 | -57.9% |
| Taxes, remuneration and social security | 45 | €1,490 | €847 | -€643 | -43.2% |
| Taxes | 450/3 | €1,490 | €847 | -€643 | -43.2% |
| Other amounts payable | 47/48 | €17,660 | €23,415 | +€5,755 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,690 | €21,690 | = | 0.0% |
| Other operating charges | 640/8 | €1,396 | €1,295 | -€101 | -7.2% |
| Gross operating margin | 9900 | €15,344 | €21,849 | +€6,505 | +42.4% |
| Operating profit (loss) | 9901 | -€7,742 | -€1,136 | +€6,606 | +85.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €469 | €283 | -€186 | -39.7% |
| Recurring financial charges | 65 | €469 | €283 | -€186 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,212 | -€1,420 | +€6,792 | +82.7% |
| Income taxes | 67/77 | €371 | €284 | -€87 | -23.5% |
| Profit (loss) for the period | 9904 | -€8,582 | -€1,703 | +€6,879 | +80.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,582 | -€1,703 | +€6,879 | +80.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.