DECANCQ AGRI: 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.
DECANCQ AGRI
Largest movements
- Tangible fixed assets +€2.2m
up €2.2m (+77.6%), from €2.8m to €4.9m
of which Land and buildings: +€2.1m
- Cash +€623,142
up €623,142 (+48.1%), from €1.3m to €1.9m
mainly Debts after one year (+€1.8m) and Other debts (+€389,688)
- Receivables within one year -€269,059
down €269,059 (-78.7%), from €341,844 to €72,784
of which Trade receivables: -€268,644
- Deferred charges and accrued income +€133,845
up €133,845 (+142%), from €94,227 to €228,072
- Debts after one year +€1.8m
up €1.8m (+876%), from €210,634 to €2.1m
- Other debts +€389,688
up €389,688 (+86.0%), from €453,353 to €843,040
- Reserves +€316,065
up €316,065 (+22.5%), from €1.4m to €1.7m
of which Distributable reserves: +€316,065
- Current portion of long-term debt +€100,000
up €100,000 (+265%), from €37,690 to €137,690
- Depreciation +€254,386
up €254,386 (+216%), from €117,514 to €371,900
- Gross operating margin +€206,293
up €206,293 (+22.9%), from €901,353 to €1.1m
- Staff costs +€30,868
up €30,868 (+15.0%), from €206,402 to €237,270
- Taxes -€22,314
down €22,314 (-16.1%), from €138,346 to €116,032
- Financial charges +€18,402
up €18,402 (+85.3%), from €21,565 to €39,967
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 | €4,863,363 | €7,457,809 | +€2.6m | +53.3% |
| Fixed assets | 21/28 | €2,779,802 | €4,937,026 | +€2.2m | +77.6% |
| Tangible fixed assets | 22/27 | €2,779,802 | €4,937,026 | +€2.2m | +77.6% |
| Land and buildings | 22 | €2,705,815 | €4,845,743 | +€2.1m | +79.1% |
| Plant, machinery and equipment | 23 | €27,915 | €17,106 | -€10,809 | -38.7% |
| Furniture and vehicles | 24 | €46,071 | €74,178 | +€28,107 | +61.0% |
| Current assets | 29/58 | €2,083,561 | €2,520,782 | +€437,221 | +21.0% |
| Stocks and contracts in progress | 3 | €352,822 | €302,115 | -€50,707 | -14.4% |
| Stocks | 30/36 | €352,822 | €302,115 | -€50,707 | -14.4% |
| Amounts receivable within one year | 40/41 | €341,844 | €72,784 | -€269,059 | -78.7% |
| Trade receivables | 40 | €341,406 | €72,762 | -€268,644 | -78.7% |
| Other amounts receivable | 41 | €438 | €23 | -€416 | -94.8% |
| Cash at bank and in hand | 54/58 | €1,294,668 | €1,917,811 | +€623,142 | +48.1% |
| Deferred charges and accrued income | 490/1 | €94,227 | €228,072 | +€133,845 | +142% |
| Total equity and liabilities | 10/49 | €4,863,363 | €7,457,809 | +€2.6m | +53.3% |
| Equity | 10/15 | €3,302,315 | €3,659,967 | +€357,652 | +10.8% |
| Contributions | 10/11 | €1,897,640 | €1,897,640 | = | 0.0% |
| Revaluation surpluses | 12 | - | €41,587 | +€41,587 | |
| Reserves | 13 | €1,404,675 | €1,720,740 | +€316,065 | +22.5% |
| Non-distributable reserves | 130/1 | €2,770 | €2,770 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,770 | €2,770 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,118 | €38,118 | = | 0.0% |
| Distributable reserves | 133 | €1,363,787 | €1,679,852 | +€316,065 | +23.2% |
| Amounts payable | 17/49 | €1,561,048 | €3,797,842 | +€2.2m | +143% |
| Amounts payable after more than one year | 17 | €210,634 | €2,056,277 | +€1.8m | +876% |
| Financial debts | 170/4 | €210,634 | €2,056,277 | +€1.8m | +876% |
| Amounts payable within one year | 42/48 | €1,325,172 | €1,730,529 | +€405,357 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €37,690 | €137,690 | +€100,000 | +265% |
| Trade debts | 44 | €658,120 | €587,946 | -€70,175 | -10.7% |
| Suppliers | 440/4 | €658,120 | €587,946 | -€70,175 | -10.7% |
| Taxes, remuneration and social security | 45 | €176,009 | €161,852 | -€14,157 | -8.0% |
| Taxes | 450/3 | €145,220 | €131,056 | -€14,164 | -9.8% |
| Remuneration and social security | 454/9 | €30,789 | €30,796 | +€7 | 0.0% |
| Other amounts payable | 47/48 | €453,353 | €843,040 | +€389,688 | +86.0% |
| Accrued charges and deferred income | 492/3 | €25,242 | €11,037 | -€14,205 | -56.3% |
| Remuneration, social security and pensions | 62 | €206,402 | €237,270 | +€30,868 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,514 | €371,900 | +€254,386 | +216% |
| Other operating charges | 640/8 | €25,992 | €34,703 | +€8,711 | +33.5% |
| Gross operating margin | 9900 | €901,353 | €1,107,646 | +€206,293 | +22.9% |
| Operating profit (loss) | 9901 | €551,445 | €463,773 | -€87,672 | -15.9% |
| Financial income | 75/76B | €2,470 | €8,291 | +€5,822 | +236% |
| Recurring financial income | 75 | €2,470 | €8,291 | +€5,822 | +236% |
| Financial charges | 65/66B | €21,565 | €39,967 | +€18,402 | +85.3% |
| Recurring financial charges | 65 | €21,565 | €39,967 | +€18,402 | +85.3% |
| Profit (loss) for the period before taxes | 9903 | €532,349 | €432,097 | -€100,252 | -18.8% |
| Income taxes | 67/77 | €138,346 | €116,032 | -€22,314 | -16.1% |
| Profit (loss) for the period | 9904 | €394,003 | €316,065 | -€77,938 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €394,003 | €316,065 | -€77,938 | -19.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.