DECA 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.
DECA AGRO
Largest movements
- Receivables within one year -€13,754
down €13,754 (-47.8%), from €28,780 to €15,026
of which Trade receivables: -€12,365
- Tangible fixed assets -€6,776
down €6,776 (-20.6%), from €32,876 to €26,100
of which Furniture and vehicles: -€6,300
- Deferred charges and accrued income -€6,643
down €6,643 (-95.9%), from €6,928 to €286
- Debts after one year -€9,000
down €9,000 (-63.2%), from €14,250 to €5,250
- Current portion of long-term debt -€7,500
down €7,500 (-45.5%), from €16,500 to €9,000
- Other debts -€5,423
down €5,423 (-15.3%), from €35,436 to €30,013
- Profit (loss) carried forward -€5,001
down €5,001 (-25.6%), from -€19,541 to -€24,542
- Gross operating margin +€11,101
up €11,101, from -€8,232 to €2,869
- Depreciation -€3,653
down €3,653 (-35.0%), from €10,429 to €6,776
- Other operating charges +€405
up €405 (+93.5%), from €433 to €838
- Financial charges -€244
down €244 (-48.7%), from €501 to €257
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 | €77,877 | €51,392 | -€26,485 | -34.0% |
| Fixed assets | 21/28 | €32,876 | €26,100 | -€6,776 | -20.6% |
| Tangible fixed assets | 22/27 | €32,876 | €26,100 | -€6,776 | -20.6% |
| Land and buildings | 22 | €143 | €0 | -€143 | -100.0% |
| Plant, machinery and equipment | 23 | €333 | €0 | -€333 | -100.0% |
| Furniture and vehicles | 24 | €32,400 | €26,100 | -€6,300 | -19.4% |
| Current assets | 29/58 | €45,001 | €25,292 | -€19,709 | -43.8% |
| Stocks and contracts in progress | 3 | €6,201 | €6,201 | = | 0.0% |
| Stocks | 30/36 | €6,201 | €6,201 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,780 | €15,026 | -€13,754 | -47.8% |
| Trade receivables | 40 | €27,390 | €15,026 | -€12,365 | -45.1% |
| Other amounts receivable | 41 | €1,390 | €0 | -€1,390 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,091 | €3,779 | +€688 | +22.3% |
| Deferred charges and accrued income | 490/1 | €6,928 | €286 | -€6,643 | -95.9% |
| Total equity and liabilities | 10/49 | €77,877 | €51,392 | -€26,485 | -34.0% |
| Equity | 10/15 | €11,292 | €6,291 | -€5,001 | -44.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,233 | €12,233 | = | 0.0% |
| Distributable reserves | 133 | €12,233 | €12,233 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,541 | -€24,542 | -€5,001 | -25.6% |
| Amounts payable | 17/49 | €66,584 | €45,101 | -€21,483 | -32.3% |
| Amounts payable after more than one year | 17 | €14,250 | €5,250 | -€9,000 | -63.2% |
| Financial debts | 170/4 | €14,250 | €5,250 | -€9,000 | -63.2% |
| Amounts payable within one year | 42/48 | €52,334 | €39,851 | -€12,483 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €16,500 | €9,000 | -€7,500 | -45.5% |
| Trade debts | 44 | €99 | €136 | +€36 | +36.8% |
| Suppliers | 440/4 | €99 | €136 | +€36 | +36.8% |
| Taxes, remuneration and social security | 45 | €300 | €702 | +€402 | +134.1% |
| Taxes | 450/3 | €300 | €702 | +€402 | +134.1% |
| Other amounts payable | 47/48 | €35,436 | €30,013 | -€5,423 | -15.3% |
| Non-recurring operating income | 76A | €1,653 | €0 | -€1,653 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,429 | €6,776 | -€3,653 | -35.0% |
| Other operating charges | 640/8 | €433 | €838 | +€405 | +93.5% |
| Gross operating margin | 9900 | -€8,232 | €2,869 | +€11,101 | |
| Operating profit (loss) | 9901 | -€19,094 | -€4,745 | +€14,349 | +75.2% |
| Financial income | 75/76B | €59 | €0 | -€59 | -100.0% |
| Recurring financial income | 75 | €59 | €0 | -€59 | -100.0% |
| Financial charges | 65/66B | €501 | €257 | -€244 | -48.7% |
| Recurring financial charges | 65 | €501 | €257 | -€244 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,536 | -€5,001 | +€14,534 | +74.4% |
| Income taxes | 67/77 | €5 | €0 | -€5 | -100.0% |
| Profit (loss) for the period | 9904 | -€19,541 | -€5,001 | +€14,540 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,541 | -€5,001 | +€14,540 | +74.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.