DM Agro: 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.
DM Agro
Largest movements
- Cash -€16,769
down €16,769 (-28.4%), from €59,026 to €42,257
mainly Net result for the year (-€48,995) and Trade debts (-€6,777)
- Stocks and contracts -€4,634
down €4,634 (-50.0%), from €9,275 to €4,641
- Receivables within one year +€3,996
up €3,996 (+4.5%), from €89,184 to €93,180
of which Trade receivables: +€6,131
- Intangible fixed assets -€2,500
down €2,500 (-33.3%), from €7,500 to €5,000
- Deferred charges and accrued income +€2,419
up €2,419 (+85.9%), from €2,815 to €5,234
- Profit (loss) carried forward -€48,995
new in 2025: -€48,995
- Other debts +€26,489
up €26,489 (+73.7%), from €35,956 to €62,445
- Accrued charges and deferred income +€13,415
new in 2025: €13,415
- Trade debts -€6,777
down €6,777 (-9.8%), from €68,930 to €62,152
- Tax, wage and social debts -€1,993
down €1,993 (-86.9%), from €2,292 to €300
- Gross operating margin -€47,530
down €47,530, from €4,320 to -€43,210
- Other operating charges +€1,397
up €1,397 (+405.6%), from €344 to €1,741
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 | €168,550 | €150,687 | -€17,862 | -10.6% |
| Fixed assets | 21/28 | €8,251 | €5,375 | -€2,875 | -34.8% |
| Intangible fixed assets | 21 | €7,500 | €5,000 | -€2,500 | -33.3% |
| Tangible fixed assets | 22/27 | €751 | €375 | -€375 | -50.0% |
| Plant, machinery and equipment | 23 | €469 | €235 | -€235 | -50.0% |
| Other tangible fixed assets | 26 | €281 | €141 | -€141 | -50.0% |
| Current assets | 29/58 | €160,299 | €145,312 | -€14,987 | -9.3% |
| Stocks and contracts in progress | 3 | €9,275 | €4,641 | -€4,634 | -50.0% |
| Stocks | 30/36 | €9,275 | €4,641 | -€4,634 | -50.0% |
| Amounts receivable within one year | 40/41 | €89,184 | €93,180 | +€3,996 | +4.5% |
| Trade receivables | 40 | €86,723 | €92,855 | +€6,131 | +7.1% |
| Other amounts receivable | 41 | €2,460 | €326 | -€2,135 | -86.8% |
| Cash at bank and in hand | 54/58 | €59,026 | €42,257 | -€16,769 | -28.4% |
| Deferred charges and accrued income | 490/1 | €2,815 | €5,234 | +€2,419 | +85.9% |
| Total equity and liabilities | 10/49 | €168,550 | €150,687 | -€17,862 | -10.6% |
| Equity | 10/15 | €61,371 | €12,376 | -€48,995 | -79.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €41,371 | €41,371 | = | 0.0% |
| Distributable reserves | 133 | €41,371 | €41,371 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€48,995 | -€48,995 | |
| Amounts payable | 17/49 | €107,178 | €138,311 | +€31,133 | +29.0% |
| Amounts payable within one year | 42/48 | €107,178 | €124,897 | +€17,719 | +16.5% |
| Trade debts | 44 | €68,930 | €62,152 | -€6,777 | -9.8% |
| Suppliers | 440/4 | €68,930 | €62,152 | -€6,777 | -9.8% |
| Taxes, remuneration and social security | 45 | €2,292 | €300 | -€1,993 | -86.9% |
| Taxes | 450/3 | €2,292 | €300 | -€1,993 | -86.9% |
| Other amounts payable | 47/48 | €35,956 | €62,445 | +€26,489 | +73.7% |
| Accrued charges and deferred income | 492/3 | - | €13,415 | +€13,415 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,047 | €2,875 | -€172 | -5.6% |
| Other operating charges | 640/8 | €344 | €1,741 | +€1,397 | +405.6% |
| Gross operating margin | 9900 | €4,320 | -€43,210 | -€47,530 | |
| Operating profit (loss) | 9901 | €929 | -€47,827 | -€48,755 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €481 | €579 | +€99 | +20.5% |
| Recurring financial charges | 65 | €481 | €579 | +€99 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €452 | -€48,406 | -€48,858 | |
| Income taxes | 67/77 | €177 | €589 | +€412 | +233.0% |
| Profit (loss) for the period | 9904 | €275 | -€48,995 | -€49,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €275 | -€48,995 | -€49,270 |
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 11 October 2026 via checked.be.