D.C.U. Potatoes: 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.
D.C.U. Potatoes
Largest movements
- Receivables within one year -€114,195
down €114,195 (-18.3%), from €625,572 to €511,377
of which Trade receivables: -€132,476
- Tangible fixed assets +€85,026
up €85,026 (+8.8%), from €965,164 to €1.1m
of which Leasing and similar rights: +€56,369
- Cash -€21,192
down €21,192 (-46.6%), from €45,465 to €24,273
mainly Investment in fixed assets (net) (-€252,950) and Trade debts (-€177,890)
- Trade debts -€177,890
down €177,890 (-49.6%), from €358,894 to €181,003
- Reserves +€125,051
up €125,051 (+379%), from €33,015 to €158,067
- Debts after one year -€33,656
down €33,656 (-5.1%), from €666,059 to €632,403
- Current portion of long-term debt +€28,639
up €28,639 (+20.8%), from €137,671 to €166,310
- Gross operating margin +€83,168
up €83,168 (+30.6%), from €271,800 to €354,968
- Taxes +€8,914
up €8,914 (+220%), from €4,045 to €12,959
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 | €1,684,102 | €1,625,841 | -€58,261 | -3.5% |
| Fixed assets | 21/28 | €965,164 | €1,050,191 | +€85,026 | +8.8% |
| Tangible fixed assets | 22/27 | €965,164 | €1,050,191 | +€85,026 | +8.8% |
| Land and buildings | 22 | €379,352 | €361,542 | -€17,811 | -4.7% |
| Plant, machinery and equipment | 23 | €133,315 | €160,239 | +€26,924 | +20.2% |
| Furniture and vehicles | 24 | €63,274 | €82,819 | +€19,545 | +30.9% |
| Leasing and similar rights | 25 | €389,223 | €445,591 | +€56,369 | +14.5% |
| Current assets | 29/58 | €718,937 | €575,650 | -€143,287 | -19.9% |
| Amounts receivable within one year | 40/41 | €625,572 | €511,377 | -€114,195 | -18.3% |
| Trade receivables | 40 | €614,698 | €482,222 | -€132,476 | -21.6% |
| Other amounts receivable | 41 | €10,874 | €29,155 | +€18,281 | +168% |
| Cash at bank and in hand | 54/58 | €45,465 | €24,273 | -€21,192 | -46.6% |
| Deferred charges and accrued income | 490/1 | €47,900 | €40,000 | -€7,900 | -16.5% |
| Total equity and liabilities | 10/49 | €1,684,102 | €1,625,841 | -€58,261 | -3.5% |
| Equity | 10/15 | €243,725 | €368,776 | +€125,051 | +51.3% |
| Contributions | 10/11 | €210,710 | €210,710 | = | 0.0% |
| Reserves | 13 | €33,015 | €158,067 | +€125,051 | +379% |
| Distributable reserves | 133 | €33,015 | €158,067 | +€125,051 | +379% |
| Amounts payable | 17/49 | €1,440,377 | €1,257,065 | -€183,312 | -12.7% |
| Amounts payable after more than one year | 17 | €666,059 | €632,403 | -€33,656 | -5.1% |
| Financial debts | 170/4 | €666,059 | €632,403 | -€33,656 | -5.1% |
| Amounts payable within one year | 42/48 | €774,318 | €624,662 | -€149,656 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €137,671 | €166,310 | +€28,639 | +20.8% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €358,894 | €181,003 | -€177,890 | -49.6% |
| Suppliers | 440/4 | €358,894 | €181,003 | -€177,890 | -49.6% |
| Taxes, remuneration and social security | 45 | €10,989 | €19,903 | +€8,914 | +81.1% |
| Taxes | 450/3 | €5,564 | €14,291 | +€8,726 | +157% |
| Remuneration and social security | 454/9 | €5,425 | €5,612 | +€188 | +3.5% |
| Other amounts payable | 47/48 | €16,764 | €7,446 | -€9,318 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,866 | €167,923 | -€2,943 | -1.7% |
| Other operating charges | 640/8 | €17,015 | €13,955 | -€3,060 | -18.0% |
| Gross operating margin | 9900 | €271,800 | €354,968 | +€83,168 | +30.6% |
| Operating profit (loss) | 9901 | €83,920 | €173,090 | +€89,170 | +106% |
| Financial income | 75/76B | €3 | €8 | +€6 | +204% |
| Recurring financial income | 75 | €3 | €8 | +€6 | +204% |
| Financial charges | 65/66B | €37,156 | €35,088 | -€2,068 | -5.6% |
| Recurring financial charges | 65 | €37,156 | €35,088 | -€2,068 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €46,767 | €138,010 | +€91,244 | +195% |
| Income taxes | 67/77 | €4,045 | €12,959 | +€8,914 | +220% |
| Profit (loss) for the period | 9904 | €42,722 | €125,051 | +€82,330 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €42,722 | €125,051 | +€82,330 | +193% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.