DS Agri: 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.
DS Agri
Largest movements
- Cash +€591,583
up €591,583 (+242%), from €244,490 to €836,074
mainly Receivables within one year (+€327,956) and Stocks and contracts (+€155,000)
- Receivables within one year -€327,956
down €327,956 (-55.7%), from €588,538 to €260,581
of which Other amounts receivable: -€358,206
- Stocks and contracts -€155,000
down €155,000 (-60.8%), from €255,000 to €100,000
- Tangible fixed assets +€55,792
up €55,792 (+115%), from €48,419 to €104,211
of which Furniture and vehicles: +€65,735
- Reserves +€103,000
up €103,000 (+20.0%), from €516,000 to €619,000
of which Distributable reserves: +€103,000
- Other debts +€29,243
up €29,243 (+165%), from €17,771 to €47,014
- Short-term financial debts +€21,284
up €21,284 (+111%), from €19,144 to €40,428
- Debts after one year +€15,000
up €15,000 (+2.7%), from €550,000 to €565,000
- Gross operating margin -€46,975
down €46,975 (-20.8%), from €225,309 to €178,334
- Financial charges +€22,580
up €22,580 (+117%), from €19,341 to €41,921
- Financial income +€16,490
up €16,490 (+572%), from €2,884 to €19,373
- Taxes -€16,363
down €16,363 (-35.9%), from €45,595 to €29,232
- Depreciation +€10,670
up €10,670 (+104%), from €10,299 to €20,970
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 | €1,136,847 | €1,300,866 | +€164,019 | +14.4% |
| Fixed assets | 21/28 | €48,419 | €104,211 | +€55,792 | +115% |
| Tangible fixed assets | 22/27 | €48,419 | €104,211 | +€55,792 | +115% |
| Plant, machinery and equipment | 23 | €13,175 | €9,175 | -€4,000 | -30.4% |
| Furniture and vehicles | 24 | €9,460 | €75,195 | +€65,735 | +695% |
| Other tangible fixed assets | 26 | €25,783 | €19,841 | -€5,942 | -23.0% |
| Current assets | 29/58 | €1,088,428 | €1,196,655 | +€108,227 | +9.9% |
| Stocks and contracts in progress | 3 | €255,000 | €100,000 | -€155,000 | -60.8% |
| Stocks | 30/36 | €255,000 | €100,000 | -€155,000 | -60.8% |
| Amounts receivable within one year | 40/41 | €588,538 | €260,581 | -€327,956 | -55.7% |
| Trade receivables | 40 | €18,200 | €48,450 | +€30,250 | +166% |
| Other amounts receivable | 41 | €570,338 | €212,131 | -€358,206 | -62.8% |
| Cash at bank and in hand | 54/58 | €244,490 | €836,074 | +€591,583 | +242% |
| Deferred charges and accrued income | 490/1 | €400 | €0 | -€400 | -100% |
| Total equity and liabilities | 10/49 | €1,136,847 | €1,300,866 | +€164,019 | +14.4% |
| Equity | 10/15 | €535,467 | €637,616 | +€102,150 | +19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €516,000 | €619,000 | +€103,000 | +20.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €516,000 | €619,000 | +€103,000 | +20.0% |
| Profit (loss) carried forward | 14 | €867 | €16 | -€850 | -98.1% |
| Amounts payable | 17/49 | €601,380 | €663,250 | +€61,870 | +10.3% |
| Amounts payable after more than one year | 17 | €550,000 | €565,000 | +€15,000 | +2.7% |
| Other amounts payable | 178/9 | €550,000 | €565,000 | +€15,000 | +2.7% |
| Amounts payable within one year | 42/48 | €51,380 | €98,250 | +€46,870 | +91.2% |
| Financial debts | 43 | €19,144 | €40,428 | +€21,284 | +111% |
| Credit institutions | 430/8 | €19,144 | €40,428 | +€21,284 | +111% |
| Trade debts | 44 | €7,647 | €5,708 | -€1,939 | -25.4% |
| Suppliers | 440/4 | €7,647 | €5,708 | -€1,939 | -25.4% |
| Taxes, remuneration and social security | 45 | €6,818 | €5,100 | -€1,718 | -25.2% |
| Taxes | 450/3 | €6,818 | €5,100 | -€1,718 | -25.2% |
| Other amounts payable | 47/48 | €17,771 | €47,014 | +€29,243 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,299 | €20,970 | +€10,670 | +104% |
| Other operating charges | 640/8 | €2,313 | €1,790 | -€523 | -22.6% |
| Non-recurring operating charges | 66A | - | €1,645 | +€1,645 | |
| Gross operating margin | 9900 | €225,309 | €178,334 | -€46,975 | -20.8% |
| Operating profit (loss) | 9901 | €212,696 | €153,929 | -€58,767 | -27.6% |
| Financial income | 75/76B | €2,884 | €19,373 | +€16,490 | +572% |
| Recurring financial income | 75 | €2,884 | €19,373 | +€16,490 | +572% |
| Financial charges | 65/66B | €19,341 | €41,921 | +€22,580 | +117% |
| Recurring financial charges | 65 | €19,341 | €41,921 | +€22,580 | +117% |
| Profit (loss) for the period before taxes | 9903 | €196,239 | €131,382 | -€64,857 | -33.1% |
| Income taxes | 67/77 | €45,595 | €29,232 | -€16,363 | -35.9% |
| Profit (loss) for the period | 9904 | €150,644 | €102,150 | -€48,494 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €150,644 | €102,150 | -€48,494 | -32.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.