VIDAGRI: what changed
Two fiscal 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.
VIDAGRI
Largest movements
- Cash -€159,528
down €159,528 (-83.9%), from €190,188 to €30,660
mainly Investment in fixed assets (net) (-€362,169) and Receivables within one year (-€111,554)
- Receivables within one year +€111,554
up €111,554 (+24.7%), from €451,402 to €562,956
of which Trade receivables: +€115,378
- Deferred charges and accrued income +€97,785
up €97,785 (+390.8%), from €25,025 to €122,810
- Tangible fixed assets -€43,960
down €43,960 (-3.8%), from €1.2m to €1.1m
of which Leasing and similar rights: -€149,484
- Tax, wage and social debts +€76,146
up €76,146 (+3018.1%), from €2,523 to €78,669
of which Remuneration and social security: +€45,972
- Profit (loss) carried forward +€74,790
up €74,790 (+23.6%), from €316,822 to €391,612
- Debts after one year -€55,218
down €55,218 (-16.5%), from €334,932 to €279,714
- Current portion of long-term debt -€49,220
down €49,220 (-16.5%), from €298,838 to €249,618
- Trade debts -€37,169
down €37,169 (-9.1%), from €407,044 to €369,876
- Turnover -€1.6m
no longer reported in 2025 (was €1.6m)
- Purchases and services -€1.4m
no longer reported in 2025 (was €1.4m)
- Gross operating margin +€125,302
up €125,302 (+31.6%), from €396,335 to €521,637
- Depreciation +€33,272
up €33,272 (+8.9%), from €373,127 to €406,399
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.
Cash bridge derived
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 | €1,835,072 | €1,847,653 | +€12,581 | +0.7% |
| Fixed assets | 21/28 | €1,168,458 | €1,124,228 | -€44,230 | -3.8% |
| Tangible fixed assets | 22/27 | €1,165,315 | €1,121,355 | -€43,960 | -3.8% |
| Land and buildings | 22 | €504,908 | €490,062 | -€14,846 | -2.9% |
| Plant, machinery and equipment | 23 | €231,719 | €325,775 | +€94,056 | +40.6% |
| Furniture and vehicles | 24 | €54,604 | €88,200 | +€33,596 | +61.5% |
| Leasing and similar rights | 25 | €264,366 | €114,882 | -€149,484 | -56.5% |
| Other tangible fixed assets | 26 | €109,718 | €102,436 | -€7,282 | -6.6% |
| Financial fixed assets | 28 | €3,143 | €2,873 | -€270 | -8.6% |
| Current assets | 29/58 | €666,615 | €723,425 | +€56,811 | +8.5% |
| Stocks and contracts in progress | 3 | - | €7,000 | +€7,000 | |
| Stocks | 30/36 | - | €7,000 | +€7,000 | |
| Amounts receivable within one year | 40/41 | €451,402 | €562,956 | +€111,554 | +24.7% |
| Trade receivables | 40 | €381,649 | €497,027 | +€115,378 | +30.2% |
| Other amounts receivable | 41 | €69,752 | €65,928 | -€3,824 | -5.5% |
| Cash at bank and in hand | 54/58 | €190,188 | €30,660 | -€159,528 | -83.9% |
| Deferred charges and accrued income | 490/1 | €25,025 | €122,810 | +€97,785 | +390.8% |
| Total equity and liabilities | 10/49 | €1,835,072 | €1,847,653 | +€12,581 | +0.7% |
| Equity | 10/15 | €516,746 | €576,108 | +€59,362 | +11.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | - | -€10,000 | |
| Reserves not available under the articles | 1311 | €10,000 | - | -€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €316,822 | €391,612 | +€74,790 | +23.6% |
| Investment grants | 15 | €89,923 | €74,495 | -€15,428 | -17.2% |
| Amounts payable | 17/49 | €1,318,327 | €1,271,546 | -€46,781 | -3.5% |
| Amounts payable after more than one year | 17 | €334,932 | €279,714 | -€55,218 | -16.5% |
| Financial debts | 170/4 | €334,932 | €279,714 | -€55,218 | -16.5% |
| Amounts payable within one year | 42/48 | €983,395 | €991,831 | +€8,436 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €298,838 | €249,618 | -€49,220 | -16.5% |
| Trade debts | 44 | €407,044 | €369,876 | -€37,169 | -9.1% |
| Suppliers | 440/4 | €407,044 | €369,876 | -€37,169 | -9.1% |
| Taxes, remuneration and social security | 45 | €2,523 | €78,669 | +€76,146 | +3018.1% |
| Taxes | 450/3 | - | €30,173 | +€30,173 | |
| Remuneration and social security | 454/9 | €2,523 | €48,495 | +€45,972 | +1822.2% |
| Other amounts payable | 47/48 | €274,990 | €293,669 | +€18,679 | +6.8% |
| Turnover | 70 | €1,567,489 | - | -€1.6m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,376,036 | - | -€1.4m | |
| Remuneration, social security and pensions | 62 | €91 | €368 | +€277 | +304.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373,127 | €406,399 | +€33,272 | +8.9% |
| Other operating charges | 640/8 | €4,175 | €6,678 | +€2,503 | +60.0% |
| Gross operating margin | 9900 | €396,335 | €521,637 | +€125,302 | +31.6% |
| Operating profit (loss) | 9901 | €18,941 | €108,192 | +€89,250 | +471.2% |
| Financial income | 75/76B | €20 | €1,352 | +€1,332 | +6632.9% |
| Recurring financial income | 75 | €20 | €1,352 | +€1,332 | +6632.9% |
| Financial charges | 65/66B | €19,981 | €19,580 | -€401 | -2.0% |
| Recurring financial charges | 65 | €19,981 | €19,580 | -€401 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,020 | €89,963 | +€90,983 | |
| Transfer from deferred taxes | 780 | €4,800 | - | -€4,800 | |
| Income taxes | 67/77 | - | €15,173 | +€15,173 | |
| Profit (loss) for the period | 9904 | €3,780 | €74,790 | +€71,010 | +1878.4% |
| Transfer from tax-exempt reserves | 789 | €7,200 | - | -€7,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,980 | €74,790 | +€63,810 | +581.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.