DBS AGRO: 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.
DBS AGRO
Largest movements
- Cash -€285,121
down €285,121 (-82.1%), from €347,349 to €62,228
mainly Receivables within one year (-€217,572) and Contributions, distributions and other (-€210,201)
- Receivables within one year +€217,572
up €217,572 (+57.8%), from €376,505 to €594,077
of which Trade receivables: +€196,550
- Other debts -€149,438
down €149,438 (-91.6%), from €163,142 to €13,704
- Trade debts +€95,455
up €95,455 (+38.9%), from €245,223 to €340,678
- Reserves -€11,695
down €11,695 (-5.4%), from €217,701 to €206,006
of which Distributable reserves: -€11,695
- Gross operating margin +€50,221
up €50,221 (+22.2%), from €226,118 to €276,339
- Taxes +€14,260
up €14,260 (+25.9%), from €54,999 to €69,259
- Other operating charges +€6,112
up €6,112 (+395%), from €1,549 to €7,661
- Financial income -€3,053
down €3,053 (-99.7%), from €3,062 to €9
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 | €723,935 | €656,388 | -€67,547 | -9.3% |
| Current assets | 29/58 | €723,935 | €656,388 | -€67,547 | -9.3% |
| Amounts receivable within one year | 40/41 | €376,505 | €594,077 | +€217,572 | +57.8% |
| Trade receivables | 40 | €305,057 | €501,606 | +€196,550 | +64.4% |
| Other amounts receivable | 41 | €71,448 | €92,471 | +€21,023 | +29.4% |
| Cash at bank and in hand | 54/58 | €347,349 | €62,228 | -€285,121 | -82.1% |
| Deferred charges and accrued income | 490/1 | €82 | €83 | +€1 | +1.2% |
| Total equity and liabilities | 10/49 | €723,935 | €656,388 | -€67,547 | -9.3% |
| Equity | 10/15 | €292,701 | €281,006 | -€11,695 | -4.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €217,701 | €206,006 | -€11,695 | -5.4% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €210,201 | €198,506 | -€11,695 | -5.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €431,234 | €375,381 | -€55,853 | -13.0% |
| Amounts payable within one year | 42/48 | €425,234 | €369,381 | -€55,853 | -13.1% |
| Trade debts | 44 | €245,223 | €340,678 | +€95,455 | +38.9% |
| Suppliers | 440/4 | €245,223 | €340,678 | +€95,455 | +38.9% |
| Taxes, remuneration and social security | 45 | €16,868 | €14,999 | -€1,869 | -11.1% |
| Taxes | 450/3 | €16,868 | €14,999 | -€1,869 | -11.1% |
| Other amounts payable | 47/48 | €163,142 | €13,704 | -€149,438 | -91.6% |
| Accrued charges and deferred income | 492/3 | €6,000 | €6,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,549 | €7,661 | +€6,112 | +395% |
| Non-recurring operating charges | 66A | €8,100 | €0 | -€8,100 | -100% |
| Gross operating margin | 9900 | €226,118 | €276,339 | +€50,221 | +22.2% |
| Operating profit (loss) | 9901 | €216,470 | €268,678 | +€52,209 | +24.1% |
| Financial income | 75/76B | €3,062 | €9 | -€3,053 | -99.7% |
| Recurring financial income | 75 | €3,062 | €9 | -€3,053 | -99.7% |
| Financial charges | 65/66B | €1,390 | €922 | -€469 | -33.7% |
| Recurring financial charges | 65 | €1,390 | €922 | -€469 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €218,141 | €267,766 | +€49,624 | +22.7% |
| Income taxes | 67/77 | €54,999 | €69,259 | +€14,260 | +25.9% |
| Profit (loss) for the period | 9904 | €163,142 | €198,506 | +€35,364 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €163,142 | €198,506 | +€35,364 | +21.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.