DPM-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.
DPM-agro
Largest movements
- Cash +€17,531
up €17,531 (+209%), from €8,373 to €25,904
mainly Other debts (+€19,686) and Receivables within one year (+€7,264)
- Tangible fixed assets +€8,295
up €8,295 (+14.5%), from €57,314 to €65,609
- Receivables within one year -€7,264
down €7,264 (-49.6%), from €14,631 to €7,367
- Other debts +€19,686
up €19,686 (+193%), from €10,200 to €29,886
- Debts after one year -€9,156
down €9,156 (-33.3%), from €27,498 to €18,342
- Profit (loss) carried forward +€4,659
up €4,659 (+35.4%), from €13,147 to €17,806
- Tax, wage and social debts +€2,341
up €2,341 (+260%), from €902 to €3,243
- Purchases and services +€9,662
up €9,662 (+36.9%), from €26,172 to €35,834
- Gross operating margin +€9,162
up €9,162 (+407%), from €2,250 to €11,412
- Other operating charges -€2,522
down €2,522 (-75.6%), from €3,336 to €814
- Financial charges -€248
down €248 (-17.9%), from €1,387 to €1,139
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 | €80,318 | €98,880 | +€18,562 | +23.1% |
| Fixed assets | 21/28 | €57,314 | €65,609 | +€8,295 | +14.5% |
| Tangible fixed assets | 22/27 | €57,314 | €65,609 | +€8,295 | +14.5% |
| Land and buildings | 22 | €57,314 | €65,609 | +€8,295 | +14.5% |
| Current assets | 29/58 | €23,004 | €33,271 | +€10,267 | +44.6% |
| Amounts receivable within one year | 40/41 | €14,631 | €7,367 | -€7,264 | -49.6% |
| Trade receivables | 40 | €14,631 | €7,367 | -€7,264 | -49.6% |
| Cash at bank and in hand | 54/58 | €8,373 | €25,904 | +€17,531 | +209% |
| Total equity and liabilities | 10/49 | €80,318 | €98,880 | +€18,562 | +23.1% |
| Equity | 10/15 | €21,215 | €25,874 | +€4,659 | +22.0% |
| Contributions | 10/11 | €6,206 | €6,206 | = | 0.0% |
| Reserves | 13 | €1,862 | €1,862 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,862 | €1,862 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,862 | €1,862 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,147 | €17,806 | +€4,659 | +35.4% |
| Amounts payable | 17/49 | €59,103 | €73,006 | +€13,903 | +23.5% |
| Amounts payable after more than one year | 17 | €27,498 | €18,342 | -€9,156 | -33.3% |
| Financial debts | 170/4 | €27,498 | €18,342 | -€9,156 | -33.3% |
| Amounts payable within one year | 42/48 | €31,605 | €54,664 | +€23,059 | +73.0% |
| Current portion of amounts payable after more than one year | 42 | €8,310 | €8,906 | +€596 | +7.2% |
| Trade debts | 44 | €12,193 | €12,629 | +€436 | +3.6% |
| Suppliers | 440/4 | €12,193 | €12,629 | +€436 | +3.6% |
| Taxes, remuneration and social security | 45 | €902 | €3,243 | +€2,341 | +260% |
| Taxes | 450/3 | €902 | €3,243 | +€2,341 | +260% |
| Other amounts payable | 47/48 | €10,200 | €29,886 | +€19,686 | +193% |
| Goods, raw materials, services and sundry goods | 60/61 | €26,172 | €35,834 | +€9,662 | +36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,800 | €4,800 | = | 0.0% |
| Other operating charges | 640/8 | €3,336 | €814 | -€2,522 | -75.6% |
| Gross operating margin | 9900 | €2,250 | €11,412 | +€9,162 | +407% |
| Operating profit (loss) | 9901 | -€5,886 | €5,798 | +€11,684 | |
| Financial charges | 65/66B | €1,387 | €1,139 | -€248 | -17.9% |
| Recurring financial charges | 65 | €1,387 | €1,139 | -€248 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,273 | €4,659 | +€11,932 | |
| Profit (loss) for the period | 9904 | -€7,273 | €4,659 | +€11,932 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,273 | €4,659 | +€11,932 |
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 20 October 2026 via checked.be.