DC Agro: 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.
DC Agro
Largest movements
- Current assets +€379,726
up €379,726 (+37.1%), from €1.0m to €1.4m
of which Receivables within one year: +€475,690
- Equity +€331,965
up €331,965 (+10.2%), from €3.2m to €3.6m
of which Contributions: +€2.0m
- Debts within one year +€48,215
up €48,215 (+282.2%), from €17,084 to €65,299
of which Trade debts: +€38,273
- Gross operating margin +€209,349
up €209,349 (+86.8%), from €241,235 to €450,584
- Taxes +€56,268
up €56,268 (+74.0%), from €76,054 to €132,321
- Financial income +€18,672
new in 2022: €18,672
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,262,975 | €3,643,755 | +€380,780 | +11.7% |
| Fixed assets | 21/28 | €2,238,086 | €2,239,140 | +€1,054 | 0.0% |
| Tangible fixed assets | 22/27 | €12,432 | €13,486 | +€1,054 | +8.5% |
| Furniture and vehicles | 24 | - | €10,495 | +€10,495 | |
| Other tangible fixed assets | 26 | - | €2,991 | +€2,991 | |
| Financial fixed assets | 28 | €2,225,654 | €2,225,654 | = | 0.0% |
| Current assets | 29/58 | €1,024,889 | €1,404,615 | +€379,726 | +37.1% |
| Amounts receivable within one year | 40/41 | €807,292 | €1,282,983 | +€475,690 | +58.9% |
| Trade receivables | 40 | - | €486,393 | +€486,393 | |
| Other amounts receivable | 41 | - | €796,590 | +€796,590 | |
| Cash at bank and in hand | 54/58 | €211,161 | €115,982 | -€95,178 | -45.1% |
| Deferred charges and accrued income | 490/1 | - | €5,650 | +€5,650 | |
| Total equity and liabilities | 10/49 | €3,262,975 | €3,643,755 | +€380,780 | +11.7% |
| Equity | 10/15 | €3,245,891 | €3,577,856 | +€331,965 | +10.2% |
| Contributions | 10/11 | - | €2,000,000 | +€2.0m | |
| Reserves | 13 | €1,245,891 | €1,577,856 | +€331,965 | +26.6% |
| Non-distributable reserves | 130/1 | - | €30,500 | +€30,500 | |
| Reserves not available under the articles | 1311 | - | €30,500 | +€30,500 | |
| Tax-exempt reserves | 132 | - | €565,105 | +€565,105 | |
| Distributable reserves | 133 | - | €982,251 | +€982,251 | |
| Amounts payable | 17/49 | €17,084 | €65,899 | +€48,815 | +285.7% |
| Amounts payable within one year | 42/48 | €17,084 | €65,299 | +€48,215 | +282.2% |
| Trade debts | 44 | €5,180 | €43,453 | +€38,273 | +738.9% |
| Suppliers | 440/4 | - | €43,453 | +€43,453 | |
| Taxes, remuneration and social security | 45 | - | €21,635 | +€21,635 | |
| Taxes | 450/3 | - | €21,635 | +€21,635 | |
| Other amounts payable | 47/48 | - | €212 | +€212 | |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,563 | €2,708 | +€145 | +5.7% |
| Other operating charges | 640/8 | - | €2,007 | +€2,007 | |
| Gross operating margin | 9900 | €241,235 | €450,584 | +€209,349 | +86.8% |
| Operating profit (loss) | 9901 | €238,672 | €445,869 | +€207,197 | +86.8% |
| Financial income | 75/76B | - | €18,672 | +€18,672 | |
| Recurring financial income | 75 | €26,012 | €18,672 | -€7,340 | -28.2% |
| Financial charges | 65/66B | - | €254 | +€254 | |
| Recurring financial charges | 65 | €26 | €254 | +€228 | +881.0% |
| Profit (loss) for the period before taxes | 9903 | €264,658 | €464,286 | +€199,628 | +75.4% |
| Income taxes | 67/77 | €76,054 | €132,321 | +€56,268 | +74.0% |
| Profit (loss) for the period | 9904 | €188,604 | €331,965 | +€143,361 | +76.0% |
| Transfer to tax-exempt reserves | 689 | - | €159,980 | +€159,980 | |
| Profit (loss) for the period to be appropriated | 9905 | €104,404 | €171,985 | +€67,581 | +64.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.