DECAGRI: 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.
DECAGRI
Largest movements
- Current investments +€252,825
up €252,825 (+119.0%), from €212,502 to €465,328
- Cash -€160,202
down €160,202 (-46.6%), from €344,092 to €183,890
mainly Current investments (-€252,825) and Contributions, distributions and other (-€211,243)
- Receivables within one year -€73,080
down €73,080 (-38.5%), from €189,881 to €116,801
of which Trade receivables: -€89,732
- Tangible fixed assets -€39,372
down €39,372 (-29.7%), from €132,679 to €93,307
of which Furniture and vehicles: -€36,483
- Reserves -€193,158
down €193,158 (-23.6%), from €818,531 to €625,373
- Other debts +€190,896
up €190,896 (+624.3%), from €30,579 to €221,475
- Trade debts -€18,648
down €18,648 (-60.8%), from €30,661 to €12,013
- Gross operating margin -€71,208
down €71,208 (-52.4%), from €135,868 to €64,659
- Taxes -€21,902
down €21,902 (-75.5%), from €28,992 to €7,090
- Financial income -€19,033
down €19,033 (-79.6%), from €23,897 to €4,864
of which Financial income: -€19,033
- Other operating charges +€2,765
up €2,765 (+152.8%), from €1,810 to €4,574
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 | €887,701 | €866,973 | -€20,728 | -2.3% |
| Fixed assets | 21/28 | €132,680 | €93,308 | -€39,372 | -29.7% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €132,679 | €93,307 | -€39,372 | -29.7% |
| Furniture and vehicles | 24 | €113,916 | €77,433 | -€36,483 | -32.0% |
| Other tangible fixed assets | 26 | €18,764 | €15,874 | -€2,889 | -15.4% |
| Current assets | 29/58 | €755,020 | €773,665 | +€18,645 | +2.5% |
| Amounts receivable within one year | 40/41 | €189,881 | €116,801 | -€73,080 | -38.5% |
| Trade receivables | 40 | €157,401 | €67,669 | -€89,732 | -57.0% |
| Other amounts receivable | 41 | €32,480 | €49,133 | +€16,653 | +51.3% |
| Current investments | 50/53 | €212,502 | €465,328 | +€252,825 | +119.0% |
| Cash at bank and in hand | 54/58 | €344,092 | €183,890 | -€160,202 | -46.6% |
| Deferred charges and accrued income | 490/1 | €8,546 | €7,646 | -€900 | -10.5% |
| Total equity and liabilities | 10/49 | €887,701 | €866,973 | -€20,728 | -2.3% |
| Equity | 10/15 | €824,731 | €631,573 | -€193,158 | -23.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €818,531 | €625,373 | -€193,158 | -23.6% |
| Distributable reserves | 133 | €818,531 | €625,373 | -€193,158 | -23.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,970 | €235,400 | +€172,430 | +273.8% |
| Amounts payable within one year | 42/48 | €62,970 | €235,152 | +€172,182 | +273.4% |
| Trade debts | 44 | €30,661 | €12,013 | -€18,648 | -60.8% |
| Suppliers | 440/4 | €30,661 | €12,013 | -€18,648 | -60.8% |
| Taxes, remuneration and social security | 45 | €1,730 | €1,664 | -€67 | -3.8% |
| Taxes | 450/3 | €1,730 | €1,664 | -€67 | -3.8% |
| Other amounts payable | 47/48 | €30,579 | €221,475 | +€190,896 | +624.3% |
| Accrued charges and deferred income | 492/3 | - | €248 | +€248 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,463 | €39,372 | -€91 | -0.2% |
| Other operating charges | 640/8 | €1,810 | €4,574 | +€2,765 | +152.8% |
| Gross operating margin | 9900 | €135,868 | €64,659 | -€71,208 | -52.4% |
| Operating profit (loss) | 9901 | €94,595 | €20,713 | -€73,882 | -78.1% |
| Financial income | 75/76B | €23,897 | €4,864 | -€19,033 | -79.6% |
| Recurring financial income | 75 | €23,897 | €4,864 | -€19,033 | -79.6% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €82 | €402 | +€320 | +388.9% |
| Recurring financial charges | 65 | €82 | €402 | +€320 | +388.9% |
| Profit (loss) for the period before taxes | 9903 | €118,410 | €25,175 | -€93,235 | -78.7% |
| Income taxes | 67/77 | €28,992 | €7,090 | -€21,902 | -75.5% |
| Profit (loss) for the period | 9904 | €89,418 | €18,085 | -€71,333 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €89,418 | €18,085 | -€71,333 | -79.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.