Deschout Agro Services: 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.
Deschout Agro Services
Largest movements
- Tangible fixed assets +€407,081
up €407,081 (+13.7%), from €3.0m to €3.4m
of which Land and buildings: +€550,550
- Cash -€267,624
down €267,624 (-70.9%), from €377,297 to €109,674
mainly Investment in fixed assets (net) (-€728,862) and Accrued charges and deferred income (-€264,790)
- Receivables within one year -€219,326
down €219,326 (-14.0%), from €1.6m to €1.4m
of which Trade receivables: -€695,837
- Receivables after one year -€156,606
down €156,606 (-37.4%), from €419,079 to €262,473
- Accrued charges and deferred income -€264,790
no longer reported in 2025 (was €264,790)
- Debts after one year +€222,538
up €222,538 (+15.4%), from €1.4m to €1.7m
- Reserves -€160,391
down €160,391 (-4.9%), from €3.3m to €3.1m
of which Distributable reserves: -€160,391
- Gross operating margin -€58,048
down €58,048 (-10.7%), from €540,145 to €482,097
- Taxes -€28,974
down €28,974 (-81.3%), from €35,641 to €6,667
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 | €5,339,141 | €5,103,803 | -€235,338 | -4.4% |
| Fixed assets | 21/28 | €2,961,488 | €3,368,569 | +€407,081 | +13.7% |
| Tangible fixed assets | 22/27 | €2,961,488 | €3,368,569 | +€407,081 | +13.7% |
| Land and buildings | 22 | €2,235,127 | €2,785,677 | +€550,550 | +24.6% |
| Plant, machinery and equipment | 23 | €537,610 | €504,248 | -€33,362 | -6.2% |
| Furniture and vehicles | 24 | €188,752 | €78,644 | -€110,108 | -58.3% |
| Current assets | 29/58 | €2,377,653 | €1,735,234 | -€642,419 | -27.0% |
| Amounts receivable after more than one year | 29 | €419,079 | €262,473 | -€156,606 | -37.4% |
| Other amounts receivable | 291 | €419,079 | €262,473 | -€156,606 | -37.4% |
| Stocks and contracts in progress | 3 | - | €4,100 | +€4,100 | |
| Stocks | 30/36 | - | €4,100 | +€4,100 | |
| Amounts receivable within one year | 40/41 | €1,570,041 | €1,350,715 | -€219,326 | -14.0% |
| Trade receivables | 40 | €1,080,240 | €384,402 | -€695,837 | -64.4% |
| Other amounts receivable | 41 | €489,802 | €966,313 | +€476,512 | +97.3% |
| Cash at bank and in hand | 54/58 | €377,297 | €109,674 | -€267,624 | -70.9% |
| Deferred charges and accrued income | 490/1 | €11,235 | €8,271 | -€2,963 | -26.4% |
| Total equity and liabilities | 10/49 | €5,339,141 | €5,103,803 | -€235,338 | -4.4% |
| Equity | 10/15 | €3,356,616 | €3,196,225 | -€160,391 | -4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,257,856 | €3,097,464 | -€160,391 | -4.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,911,644 | €2,911,644 | = | 0.0% |
| Distributable reserves | 133 | €344,352 | €183,961 | -€160,391 | -46.6% |
| Profit (loss) carried forward | 14 | €80,161 | €80,161 | = | 0.0% |
| Amounts payable | 17/49 | €1,982,525 | €1,907,578 | -€74,947 | -3.8% |
| Amounts payable after more than one year | 17 | €1,441,191 | €1,663,729 | +€222,538 | +15.4% |
| Financial debts | 170/4 | €1,441,191 | €1,663,729 | +€222,538 | +15.4% |
| Amounts payable within one year | 42/48 | €276,544 | €243,849 | -€32,695 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €125,327 | €127,462 | +€2,134 | +1.7% |
| Trade debts | 44 | €100,001 | €67,035 | -€32,967 | -33.0% |
| Suppliers | 440/4 | €100,001 | €67,035 | -€32,967 | -33.0% |
| Taxes, remuneration and social security | 45 | €6,063 | €49,353 | +€43,290 | +714% |
| Taxes | 450/3 | €6,063 | €49,353 | +€43,290 | +714% |
| Other amounts payable | 47/48 | €45,152 | €0 | -€45,152 | -100% |
| Accrued charges and deferred income | 492/3 | €264,790 | - | -€264,790 | |
| Non-recurring operating income | 76A | €61,373 | - | -€61,373 | |
| Remuneration, social security and pensions | 62 | €1,958 | - | -€1,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €326,661 | €321,781 | -€4,880 | -1.5% |
| Other operating charges | 640/8 | €12,060 | €16,711 | +€4,651 | +38.6% |
| Non-recurring operating charges | 66A | €18,572 | €38,291 | +€19,719 | +106% |
| Gross operating margin | 9900 | €540,145 | €482,097 | -€58,048 | -10.7% |
| Operating profit (loss) | 9901 | €180,894 | €105,314 | -€75,580 | -41.8% |
| Financial income | 75/76B | €10,408 | €13,631 | +€3,223 | +31.0% |
| Recurring financial income | 75 | €10,408 | €13,631 | +€3,223 | +31.0% |
| Financial charges | 65/66B | €50,162 | €49,432 | -€730 | -1.5% |
| Recurring financial charges | 65 | €50,162 | €49,432 | -€730 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €141,141 | €69,513 | -€71,627 | -50.7% |
| Income taxes | 67/77 | €35,641 | €6,667 | -€28,974 | -81.3% |
| Profit (loss) for the period | 9904 | €105,499 | €62,846 | -€42,653 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €105,499 | €62,846 | -€42,653 | -40.4% |
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 24 October 2026 via checked.be.