DECLAGRO AANNEMINGEN: 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.
DECLAGRO AANNEMINGEN
Largest movements
- Tangible fixed assets -€17,884
no longer reported in 2025 (was €17,884)
- Financial fixed assets -€3,611
no longer reported in 2025 (was €3,611)
- Intangible fixed assets -€1,988
no longer reported in 2025 (was €1,988)
- Other debts +€73,923
new in 2025: €73,923
- Reserves -€72,983
down €72,983 (-94.8%), from €76,983 to €4,000
- Current portion of long-term debt -€9,992
no longer reported in 2025 (was €9,992)
- Tax, wage and social debts -€5,462
down €5,462 (-95.2%), from €5,738 to €276
- Trade debts -€3,879
no longer reported in 2025 (was €3,879)
- Gross operating margin -€22,284
down €22,284 (-82.3%), from €27,067 to €4,783
- Depreciation -€10,551
down €10,551 (-78.7%), from €13,405 to €2,853
- Taxes -€2,304
down €2,304 (-88.3%), from €2,610 to €306
- Financial charges -€1,224
down €1,224 (-33.7%), from €3,631 to €2,408
- Financial income -€508
down €508 (-11.0%), from €4,610 to €4,102
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 | €103,851 | €79,198 | -€24,653 | -23.7% |
| Fixed assets | 21/28 | €23,483 | - | -€23,483 | |
| Intangible fixed assets | 21 | €1,988 | - | -€1,988 | |
| Tangible fixed assets | 22/27 | €17,884 | - | -€17,884 | |
| Plant, machinery and equipment | 23 | €7,447 | - | -€7,447 | |
| Furniture and vehicles | 24 | €7,221 | - | -€7,221 | |
| Leasing and similar rights | 25 | €2,393 | - | -€2,393 | |
| Other tangible fixed assets | 26 | €823 | - | -€823 | |
| Financial fixed assets | 28 | €3,611 | - | -€3,611 | |
| Current assets | 29/58 | €80,368 | €79,198 | -€1,170 | -1.5% |
| Stocks and contracts in progress | 3 | €259 | - | -€259 | |
| Stocks | 30/36 | €259 | - | -€259 | |
| Amounts receivable within one year | 40/41 | €80,109 | €79,184 | -€925 | -1.2% |
| Other amounts receivable | 41 | €80,109 | €79,184 | -€925 | -1.2% |
| Cash at bank and in hand | 54/58 | - | €14 | +€14 | |
| Total equity and liabilities | 10/49 | €103,851 | €79,198 | -€24,653 | -23.7% |
| Equity | 10/15 | €77,983 | €5,000 | -€72,983 | -93.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €76,983 | €4,000 | -€72,983 | -94.8% |
| Distributable reserves | 133 | €76,983 | €4,000 | -€72,983 | -94.8% |
| Amounts payable | 17/49 | €25,868 | €74,198 | +€48,330 | +186.8% |
| Amounts payable after more than one year | 17 | €2,674 | - | -€2,674 | |
| Financial debts | 170/4 | €2,674 | - | -€2,674 | |
| Amounts payable within one year | 42/48 | €23,194 | €74,198 | +€51,004 | +219.9% |
| Current portion of amounts payable after more than one year | 42 | €9,992 | - | -€9,992 | |
| Financial debts | 43 | €3,585 | - | -€3,585 | |
| Credit institutions | 430/8 | €3,585 | - | -€3,585 | |
| Trade debts | 44 | €3,879 | - | -€3,879 | |
| Suppliers | 440/4 | €3,879 | - | -€3,879 | |
| Taxes, remuneration and social security | 45 | €5,738 | €276 | -€5,462 | -95.2% |
| Taxes | 450/3 | €5,738 | €276 | -€5,462 | -95.2% |
| Other amounts payable | 47/48 | - | €73,923 | +€73,923 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,405 | €2,853 | -€10,551 | -78.7% |
| Other operating charges | 640/8 | €2,445 | €2,378 | -€67 | -2.7% |
| Gross operating margin | 9900 | €27,067 | €4,783 | -€22,284 | -82.3% |
| Operating profit (loss) | 9901 | €11,217 | -€449 | -€11,666 | |
| Financial income | 75/76B | €4,610 | €4,102 | -€508 | -11.0% |
| Recurring financial income | 75 | €4,610 | €4,102 | -€508 | -11.0% |
| Financial charges | 65/66B | €3,631 | €2,408 | -€1,224 | -33.7% |
| Recurring financial charges | 65 | €3,631 | €2,408 | -€1,224 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €12,196 | €1,246 | -€10,950 | -89.8% |
| Income taxes | 67/77 | €2,610 | €306 | -€2,304 | -88.3% |
| Profit (loss) for the period | 9904 | €9,586 | €939 | -€8,646 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,586 | €939 | -€8,646 | -90.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.