VDP 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.
VDP AGRI
Largest movements
- Receivables within one year +€16,015
new in 2025: €16,015
- Cash -€8,785
down €8,785 (-18.5%), from €47,413 to €38,627
mainly Receivables within one year (-€16,015) and Accrued charges and deferred income (-€1,765)
- Tangible fixed assets -€2,020
no longer reported in 2025 (was €2,020)
of which Land and buildings: -€1,895
- Deferred charges and accrued income +€614
up €614 (+63.5%), from €966 to €1,579
- Tax, wage and social debts +€3,330
up €3,330 (+426%), from €782 to €4,111
- Profit (loss) carried forward +€2,698
up €2,698 (+602%), from €448 to €3,146
- Other debts +€2,395
up €2,395 (+29.7%), from €8,069 to €10,464
- Accrued charges and deferred income -€1,765
no longer reported in 2025 (was €1,765)
- Trade debts -€835
no longer reported in 2025 (was €835)
- Purchases and services -€22,271
no longer reported in 2025 (was €22,271)
- Turnover -€21,701
no longer reported in 2025 (was €21,701)
- Gross operating margin +€3,886
up €3,886 (+193%), from €2,009 to €5,895
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 | €50,398 | €56,221 | +€5,823 | +11.6% |
| Fixed assets | 21/28 | €2,020 | - | -€2,020 | |
| Tangible fixed assets | 22/27 | €2,020 | - | -€2,020 | |
| Land and buildings | 22 | €1,895 | - | -€1,895 | |
| Plant, machinery and equipment | 23 | €125 | - | -€125 | |
| Current assets | 29/58 | €48,378 | €56,221 | +€7,843 | +16.2% |
| Amounts receivable within one year | 40/41 | - | €16,015 | +€16,015 | |
| Trade receivables | 40 | - | €16,015 | +€16,015 | |
| Cash at bank and in hand | 54/58 | €47,413 | €38,627 | -€8,785 | -18.5% |
| Deferred charges and accrued income | 490/1 | €966 | €1,579 | +€614 | +63.5% |
| Total equity and liabilities | 10/49 | €50,398 | €56,221 | +€5,823 | +11.6% |
| Equity | 10/15 | €38,948 | €41,646 | +€2,698 | +6.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €18,500 | €18,500 | = | 0.0% |
| 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 | €16,500 | €16,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €448 | €3,146 | +€2,698 | +602% |
| Amounts payable | 17/49 | €11,450 | €14,575 | +€3,125 | +27.3% |
| Amounts payable within one year | 42/48 | €9,685 | €14,575 | +€4,890 | +50.5% |
| Trade debts | 44 | €835 | - | -€835 | |
| Suppliers | 440/4 | €835 | - | -€835 | |
| Taxes, remuneration and social security | 45 | €782 | €4,111 | +€3,330 | +426% |
| Taxes | 450/3 | €782 | €4,111 | +€3,330 | +426% |
| Other amounts payable | 47/48 | €8,069 | €10,464 | +€2,395 | +29.7% |
| Accrued charges and deferred income | 492/3 | €1,765 | - | -€1,765 | |
| Turnover | 70 | €21,701 | - | -€21,701 | |
| Goods, raw materials, services and sundry goods | 60/61 | €22,271 | - | -€22,271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,020 | €2,020 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,091 | €1,120 | +€29 | +2.7% |
| Gross operating margin | 9900 | €2,009 | €5,895 | +€3,886 | +193% |
| Operating profit (loss) | 9901 | -€1,101 | €2,756 | +€3,857 | |
| Financial charges | 65/66B | €43 | €57 | +€15 | +35.0% |
| Recurring financial charges | 65 | €43 | €57 | +€15 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,144 | €2,698 | +€3,842 | |
| Profit (loss) for the period | 9904 | -€1,144 | €2,698 | +€3,842 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,144 | €2,698 | +€3,842 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.