DECEUNINCK 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.
DECEUNINCK AGRO
Largest movements
- Tangible fixed assets -€19,736
down €19,736 (-9.8%), from €201,559 to €181,823
- Cash +€5,162
up €5,162 (+40.5%), from €12,740 to €17,903
mainly Depreciation (+€19,736) and Net result for the year (+€7,153)
- Accrued charges and deferred income -€20,068
down €20,068 (-70.8%), from €28,355 to €8,288
- Reserves +€7,153
up €7,153 (+6.2%), from €115,579 to €122,732
- Gross operating margin -€6,405
down €6,405 (-16.5%), from €38,819 to €32,414
- Taxes -€1,758
down €1,758 (-40.3%), from €4,365 to €2,607
- Other operating charges -€1,566
down €1,566 (-35.2%), from €4,444 to €2,877
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,375 | €205,197 | -€13,179 | -6.0% |
| Fixed assets | 21/28 | €203,059 | €183,323 | -€19,736 | -9.7% |
| Tangible fixed assets | 22/27 | €201,559 | €181,823 | -€19,736 | -9.8% |
| Land and buildings | 22 | €201,559 | €181,823 | -€19,736 | -9.8% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €15,316 | €21,874 | +€6,558 | +42.8% |
| Amounts receivable within one year | 40/41 | €357 | €1,808 | +€1,451 | +406.4% |
| Other amounts receivable | 41 | €357 | €1,808 | +€1,451 | +406.4% |
| Cash at bank and in hand | 54/58 | €12,740 | €17,903 | +€5,162 | +40.5% |
| Deferred charges and accrued income | 490/1 | €2,219 | €2,163 | -€56 | -2.5% |
| Total equity and liabilities | 10/49 | €218,375 | €205,197 | -€13,179 | -6.0% |
| Equity | 10/15 | €188,649 | €195,802 | +€7,153 | +3.8% |
| Contributions | 10/11 | €73,070 | €73,070 | = | 0.0% |
| Reserves | 13 | €115,579 | €122,732 | +€7,153 | +6.2% |
| Distributable reserves | 133 | €115,579 | €122,732 | +€7,153 | +6.2% |
| Amounts payable | 17/49 | €29,727 | €9,395 | -€20,332 | -68.4% |
| Amounts payable within one year | 42/48 | €1,371 | €1,107 | -€264 | -19.3% |
| Trade debts | 44 | €795 | €861 | +€66 | +8.3% |
| Suppliers | 440/4 | €795 | €861 | +€66 | +8.3% |
| Taxes, remuneration and social security | 45 | €577 | €246 | -€330 | -57.3% |
| Taxes | 450/3 | €577 | €246 | -€330 | -57.3% |
| Accrued charges and deferred income | 492/3 | €28,355 | €8,288 | -€20,068 | -70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,736 | €19,736 | = | 0.0% |
| Other operating charges | 640/8 | €4,444 | €2,877 | -€1,566 | -35.2% |
| Gross operating margin | 9900 | €38,819 | €32,414 | -€6,405 | -16.5% |
| Operating profit (loss) | 9901 | €14,639 | €9,800 | -€4,839 | -33.1% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €14,600 | €9,760 | -€4,840 | -33.2% |
| Income taxes | 67/77 | €4,365 | €2,607 | -€1,758 | -40.3% |
| Profit (loss) for the period | 9904 | €10,235 | €7,153 | -€3,082 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,235 | €7,153 | -€3,082 | -30.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.