DECOSTER 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.
DECOSTER AGRO
Largest movements
- Cash +€35,845
up €35,845 (+201.9%), from €17,757 to €53,602
mainly Depreciation (+€30,636) and Investment in fixed assets (net) (+€18,209)
- Tangible fixed assets -€30,636
down €30,636 (-12.9%), from €237,850 to €207,214
of which Land and buildings: -€30,088
- Intangible fixed assets -€18,209
down €18,209 (-100.0%), from €18,209 to €0
- Profit (loss) carried forward -€21,296
down €21,296 (-2.0%), from -€1.1m to -€1.1m
- Other debts +€6,646
up €6,646 (+0.6%), from €1.2m to €1.2m
- Gross operating margin +€27,197
up €27,197, from -€8,362 to €18,835
- Other operating charges -€3,392
down €3,392 (-63.6%), from €5,337 to €1,944
- Financial charges +€880
up €880 (+13.2%), from €6,670 to €7,550
- Depreciation -€325
down €325 (-1.0%), from €30,961 to €30,636
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 | €277,170 | €262,671 | -€14,500 | -5.2% |
| Fixed assets | 21/28 | €256,558 | €207,714 | -€48,845 | -19.0% |
| Intangible fixed assets | 21 | €18,209 | €0 | -€18,209 | -100.0% |
| Tangible fixed assets | 22/27 | €237,850 | €207,214 | -€30,636 | -12.9% |
| Land and buildings | 22 | €233,465 | €203,377 | -€30,088 | -12.9% |
| Plant, machinery and equipment | 23 | €4,385 | €3,836 | -€548 | -12.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €20,612 | €54,957 | +€34,345 | +166.6% |
| Amounts receivable within one year | 40/41 | €1,615 | €75 | -€1,540 | -95.4% |
| Trade receivables | 40 | €75 | €75 | = | 0.0% |
| Other amounts receivable | 41 | €1,540 | €0 | -€1,540 | -100.0% |
| Cash at bank and in hand | 54/58 | €17,757 | €53,602 | +€35,845 | +201.9% |
| Deferred charges and accrued income | 490/1 | €1,240 | €1,280 | +€39 | +3.2% |
| Total equity and liabilities | 10/49 | €277,170 | €262,671 | -€14,500 | -5.2% |
| Equity | 10/15 | -€892,347 | -€913,643 | -€21,296 | -2.4% |
| Contributions | 10/11 | €52,058 | €52,058 | = | 0.0% |
| Revaluation surpluses | 12 | €39,580 | €39,580 | = | 0.0% |
| Reserves | 13 | €87,836 | €87,836 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €87,836 | €87,836 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,071,821 | -€1,093,116 | -€21,296 | -2.0% |
| Amounts payable | 17/49 | €1,169,517 | €1,176,313 | +€6,796 | +0.6% |
| Amounts payable within one year | 42/48 | €1,162,872 | €1,168,792 | +€5,920 | +0.5% |
| Trade debts | 44 | €1,318 | €591 | -€728 | -55.2% |
| Suppliers | 440/4 | €1,318 | €591 | -€728 | -55.2% |
| Taxes, remuneration and social security | 45 | - | €2 | +€2 | |
| Taxes | 450/3 | - | €2 | +€2 | |
| Other amounts payable | 47/48 | €1,161,553 | €1,168,199 | +€6,646 | +0.6% |
| Accrued charges and deferred income | 492/3 | €6,646 | €7,521 | +€876 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,961 | €30,636 | -€325 | -1.0% |
| Other operating charges | 640/8 | €5,337 | €1,944 | -€3,392 | -63.6% |
| Gross operating margin | 9900 | -€8,362 | €18,835 | +€27,197 | |
| Operating profit (loss) | 9901 | -€44,660 | -€13,746 | +€30,914 | +69.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €6,670 | €7,550 | +€880 | +13.2% |
| Recurring financial charges | 65 | €6,670 | €7,550 | +€880 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€51,329 | -€21,296 | +€30,034 | +58.5% |
| Profit (loss) for the period | 9904 | -€51,329 | -€21,296 | +€30,034 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,329 | -€21,296 | +€30,034 | +58.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.