DMZ Agro-Consulting: 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.
DMZ Agro-Consulting
Largest movements
- Receivables within one year +€6,111
up €6,111 (+34.4%), from €17,782 to €23,893
- Cash +€3,874
new in 2025: €3,874
mainly Trade debts (+€4,701) and Net result for the year (+€3,984)
- Tangible fixed assets -€1,266
down €1,266 (-38.4%), from €3,301 to €2,035
of which Plant, machinery and equipment: -€977
- Current investments -€715
no longer reported in 2025 (was €715)
- Trade debts +€4,701
up €4,701 (+386%), from €1,218 to €5,919
- Reserves +€3,984
up €3,984 (+3,984%), from €100 to €4,084
of which Distributable reserves: +€3,984
- Tax, wage and social debts -€1,125
down €1,125 (-24.9%), from €4,517 to €3,392
- Gross operating margin -€8,575
down €8,575 (-52.6%), from €16,310 to €7,735
- Financial income -€1,617
down €1,617 (-39.5%), from €4,097 to €2,480
- Taxes -€1,219
down €1,219 (-28.4%), from €4,289 to €3,070
- Depreciation +€767
up €767 (+154%), from €499 to €1,266
- Financial charges -€230
down €230 (-14.4%), from €1,595 to €1,365
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 | €23,798 | €31,358 | +€7,560 | +31.8% |
| Formation expenses | 20 | €780 | €563 | -€217 | -27.8% |
| Fixed assets | 21/28 | €3,301 | €2,035 | -€1,266 | -38.4% |
| Tangible fixed assets | 22/27 | €3,301 | €2,035 | -€1,266 | -38.4% |
| Plant, machinery and equipment | 23 | €2,602 | €1,625 | -€977 | -37.5% |
| Furniture and vehicles | 24 | €699 | €410 | -€289 | -41.3% |
| Current assets | 29/58 | €19,717 | €28,760 | +€9,043 | +45.9% |
| Amounts receivable within one year | 40/41 | €17,782 | €23,893 | +€6,111 | +34.4% |
| Other amounts receivable | 41 | €17,782 | €23,893 | +€6,111 | +34.4% |
| Current investments | 50/53 | €715 | - | -€715 | |
| Cash at bank and in hand | 54/58 | - | €3,874 | +€3,874 | |
| Deferred charges and accrued income | 490/1 | €1,220 | €993 | -€227 | -18.6% |
| Total equity and liabilities | 10/49 | €23,798 | €31,358 | +€7,560 | +31.8% |
| Equity | 10/15 | €18,063 | €22,047 | +€3,984 | +22.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €4,084 | +€3,984 | +3,984% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | - | €3,984 | +€3,984 | |
| Profit (loss) carried forward | 14 | €16,963 | €16,963 | = | 0.0% |
| Amounts payable | 17/49 | €5,735 | €9,311 | +€3,576 | +62.4% |
| Amounts payable within one year | 42/48 | €5,735 | €9,311 | +€3,576 | +62.4% |
| Trade debts | 44 | €1,218 | €5,919 | +€4,701 | +386% |
| Suppliers | 440/4 | €1,218 | €5,919 | +€4,701 | +386% |
| Taxes, remuneration and social security | 45 | €4,517 | €3,392 | -€1,125 | -24.9% |
| Taxes | 450/3 | €4,517 | €3,392 | -€1,125 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499 | €1,266 | +€767 | +154% |
| Other operating charges | 640/8 | €412 | €530 | +€118 | +28.6% |
| Gross operating margin | 9900 | €16,310 | €7,735 | -€8,575 | -52.6% |
| Operating profit (loss) | 9901 | €15,399 | €5,939 | -€9,460 | -61.4% |
| Financial income | 75/76B | €4,097 | €2,480 | -€1,617 | -39.5% |
| Recurring financial income | 75 | €4,097 | €2,480 | -€1,617 | -39.5% |
| Financial charges | 65/66B | €1,595 | €1,365 | -€230 | -14.4% |
| Recurring financial charges | 65 | €1,595 | €1,365 | -€230 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €17,901 | €7,054 | -€10,847 | -60.6% |
| Income taxes | 67/77 | €4,289 | €3,070 | -€1,219 | -28.4% |
| Profit (loss) for the period | 9904 | €13,612 | €3,984 | -€9,628 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,612 | €3,984 | -€9,628 | -70.7% |
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 1 November 2026 via checked.be.