Dekens Agri Technics: what changed
What changed
Dekens Agri Technics
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
€102,216
2025 · €149,509-€47,294
Equity
€1.1m
2025 · €984,486+€102,216
Cash
€97,538
2025 · €117,289-€19,751
Balance sheet total
€3.3m
2025 · €3.1m+€216,698
Largest movements
Assets
- Stocks and contracts +€543,001
up €543,001 (+42.8%), from €1.3m to €1.8m
- Tangible fixed assets -€264,894
down €264,894 (-21.6%), from €1.2m to €963,088
of which Plant, machinery and equipment: -€204,473
- Receivables within one year -€64,856
down €64,856 (-13.2%), from €491,159 to €426,303
of which Trade receivables: -€83,239
Equity and liabilities
- Trade debts +€217,163
up €217,163 (+28.9%), from €750,350 to €967,513
- Reserves +€102,216
up €102,216 (+10.8%), from €949,486 to €1.1m
of which Distributable reserves: +€102,216
- Debts after one year -€95,676
down €95,676 (-30.0%), from €318,619 to €222,944
- Current portion of long-term debt +€44,805
up €44,805 (+6.6%), from €677,870 to €722,676
- Tax, wage and social debts -€35,139
down €35,139 (-40.7%), from €86,242 to €51,103
of which Taxes: -€30,713
Income statement
- Gross operating margin -€42,964
down €42,964 (-5.1%), from €842,883 to €799,918
- Staff costs +€31,116
up €31,116 (+10.2%), from €306,349 to €337,465
- Depreciation -€14,030
down €14,030 (-6.0%), from €235,682 to €221,652
- Taxes -€13,658
down €13,658 (-23.7%), from €57,700 to €44,043
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€149,509
Gross operating margin
-€42,964
Staff costs
-€31,116
Depreciation
+€14,030
Other operating charges
+€458
Other operating items
+€464
Financial income
-€678
Financial charges
-€1,145
Taxes
+€13,658
Result 2026
€102,216
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€8,704
Investment
+€22,416
Financing
-€50,870
Cash 2025
€117,289
From operations (derived)
+€8,704
Net result for the year
+€102,216
Depreciation
+€221,652
Stocks and contracts
-€543,001
Receivables within one year
+€64,856
Deferred charges and accrued income
-€2,371
Trade debts
+€217,163
Tax, wage and social debts
-€35,139
Other debts
-€16,644
Accrued charges and deferred income
-€28
Investment (derived)
+€22,416
Investment in fixed assets (net)
+€22,416
Financing
-€50,870
Debts after one year
-€95,676
Current portion of long-term debt
+€44,805
Cash 2026
€97,538
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,118,798 | €3,335,496 | +€216,698 | +6.9% |
| Fixed assets | 21/28 | €1,227,982 | €983,914 | -€244,067 | -19.9% |
| Intangible fixed assets | 21 | - | €20,827 | +€20,827 | |
| Tangible fixed assets | 22/27 | €1,227,982 | €963,088 | -€264,894 | -21.6% |
| Land and buildings | 22 | €726,465 | €681,986 | -€44,480 | -6.1% |
| Plant, machinery and equipment | 23 | €457,857 | €253,384 | -€204,473 | -44.7% |
| Furniture and vehicles | 24 | €43,660 | €27,718 | -€15,942 | -36.5% |
| Current assets | 29/58 | €1,890,817 | €2,351,582 | +€460,765 | +24.4% |
| Stocks and contracts in progress | 3 | €1,267,844 | €1,810,845 | +€543,001 | +42.8% |
| Stocks | 30/36 | €1,267,844 | €1,810,845 | +€543,001 | +42.8% |
| Amounts receivable within one year | 40/41 | €491,159 | €426,303 | -€64,856 | -13.2% |
| Trade receivables | 40 | €446,823 | €363,584 | -€83,239 | -18.6% |
| Other amounts receivable | 41 | €44,336 | €62,719 | +€18,383 | +41.5% |
| Cash at bank and in hand | 54/58 | €117,289 | €97,538 | -€19,751 | -16.8% |
| Deferred charges and accrued income | 490/1 | €14,525 | €16,896 | +€2,371 | +16.3% |
| Total equity and liabilities | 10/49 | €3,118,798 | €3,335,496 | +€216,698 | +6.9% |
| Equity | 10/15 | €984,486 | €1,086,701 | +€102,216 | +10.4% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €949,486 | €1,051,701 | +€102,216 | +10.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €949,486 | €1,051,701 | +€102,216 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,134,313 | €2,248,795 | +€114,482 | +5.4% |
| Amounts payable after more than one year | 17 | €318,619 | €222,944 | -€95,676 | -30.0% |
| Financial debts | 170/4 | €318,619 | €222,944 | -€95,676 | -30.0% |
| Amounts payable within one year | 42/48 | €1,815,665 | €2,025,851 | +€210,186 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €677,870 | €722,676 | +€44,805 | +6.6% |
| Trade debts | 44 | €750,350 | €967,513 | +€217,163 | +28.9% |
| Suppliers | 440/4 | €750,350 | €967,513 | +€217,163 | +28.9% |
| Taxes, remuneration and social security | 45 | €86,242 | €51,103 | -€35,139 | -40.7% |
| Taxes | 450/3 | €45,790 | €15,077 | -€30,713 | -67.1% |
| Remuneration and social security | 454/9 | €40,452 | €36,026 | -€4,426 | -10.9% |
| Other amounts payable | 47/48 | €301,203 | €284,560 | -€16,644 | -5.5% |
| Accrued charges and deferred income | 492/3 | €28 | €0 | -€28 | -100% |
| Non-recurring operating income | 76A | €0 | €2,590 | +€2,590 | |
| Remuneration, social security and pensions | 62 | €306,349 | €337,465 | +€31,116 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235,682 | €221,652 | -€14,030 | -6.0% |
| Other operating charges | 640/8 | €12,738 | €12,280 | -€458 | -3.6% |
| Non-recurring operating charges | 66A | €464 | €0 | -€464 | -100% |
| Gross operating margin | 9900 | €842,883 | €799,918 | -€42,964 | -5.1% |
| Operating profit (loss) | 9901 | €287,650 | €228,521 | -€59,128 | -20.6% |
| Financial income | 75/76B | €4,041 | €3,363 | -€678 | -16.8% |
| Recurring financial income | 75 | €4,041 | €3,363 | -€678 | -16.8% |
| Financial charges | 65/66B | €84,481 | €85,626 | +€1,145 | +1.4% |
| Recurring financial charges | 65 | €84,097 | €78,856 | -€5,241 | -6.2% |
| Non-recurring financial charges | 66B | €383 | €6,770 | +€6,387 | +1,666% |
| Profit (loss) for the period before taxes | 9903 | €207,209 | €146,258 | -€60,951 | -29.4% |
| Income taxes | 67/77 | €57,700 | €44,043 | -€13,658 | -23.7% |
| Profit (loss) for the period | 9904 | €149,509 | €102,216 | -€47,294 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €149,509 | €102,216 | -€47,294 | -31.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.