DECAGRI: what changed
DECAGRI
Largest movements
- Current investments +€252,825
up €252,825 (+119%), from €212,502 to €465,328
- Cash -€160,202
down €160,202 (-46.6%), from €344,092 to €183,890
mainly Current investments (-€252,825) and Contributions, distributions and other (-€211,243)
- Receivables within one year -€73,080
down €73,080 (-38.5%), from €189,881 to €116,801
of which Trade receivables: -€89,732
- Tangible fixed assets -€39,372
down €39,372 (-29.7%), from €132,679 to €93,307
of which Furniture and vehicles: -€36,483
- Reserves -€193,158
down €193,158 (-23.6%), from €818,531 to €625,373
- Other debts +€190,896
up €190,896 (+624%), from €30,579 to €221,475
- Trade debts -€18,648
down €18,648 (-60.8%), from €30,661 to €12,013
- Gross operating margin -€71,208
down €71,208 (-52.4%), from €135,868 to €64,659
- Taxes -€21,902
down €21,902 (-75.5%), from €28,992 to €7,090
- Financial income -€19,033
down €19,033 (-79.6%), from €23,897 to €4,864
of which Financial income: -€19,033
- Other operating charges +€2,765
up €2,765 (+153%), from €1,810 to €4,574
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €887,701 | €866,973 | -€20,728 | -2.3% |
| Fixed assets | 21/28 | €132,680 | €93,308 | -€39,372 | -29.7% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €132,679 | €93,307 | -€39,372 | -29.7% |
| Furniture and vehicles | 24 | €113,916 | €77,433 | -€36,483 | -32.0% |
| Other tangible fixed assets | 26 | €18,764 | €15,874 | -€2,889 | -15.4% |
| Current assets | 29/58 | €755,020 | €773,665 | +€18,645 | +2.5% |
| Amounts receivable within one year | 40/41 | €189,881 | €116,801 | -€73,080 | -38.5% |
| Trade receivables | 40 | €157,401 | €67,669 | -€89,732 | -57.0% |
| Other amounts receivable | 41 | €32,480 | €49,133 | +€16,653 | +51.3% |
| Current investments | 50/53 | €212,502 | €465,328 | +€252,825 | +119% |
| Cash at bank and in hand | 54/58 | €344,092 | €183,890 | -€160,202 | -46.6% |
| Deferred charges and accrued income | 490/1 | €8,546 | €7,646 | -€900 | -10.5% |
| Total equity and liabilities | 10/49 | €887,701 | €866,973 | -€20,728 | -2.3% |
| Equity | 10/15 | €824,731 | €631,573 | -€193,158 | -23.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €818,531 | €625,373 | -€193,158 | -23.6% |
| Distributable reserves | 133 | €818,531 | €625,373 | -€193,158 | -23.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,970 | €235,400 | +€172,430 | +274% |
| Amounts payable within one year | 42/48 | €62,970 | €235,152 | +€172,182 | +273% |
| Trade debts | 44 | €30,661 | €12,013 | -€18,648 | -60.8% |
| Suppliers | 440/4 | €30,661 | €12,013 | -€18,648 | -60.8% |
| Taxes, remuneration and social security | 45 | €1,730 | €1,664 | -€67 | -3.8% |
| Taxes | 450/3 | €1,730 | €1,664 | -€67 | -3.8% |
| Other amounts payable | 47/48 | €30,579 | €221,475 | +€190,896 | +624% |
| Accrued charges and deferred income | 492/3 | - | €248 | +€248 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,463 | €39,372 | -€91 | -0.2% |
| Other operating charges | 640/8 | €1,810 | €4,574 | +€2,765 | +153% |
| Gross operating margin | 9900 | €135,868 | €64,659 | -€71,208 | -52.4% |
| Operating profit (loss) | 9901 | €94,595 | €20,713 | -€73,882 | -78.1% |
| Financial income | 75/76B | €23,897 | €4,864 | -€19,033 | -79.6% |
| Recurring financial income | 75 | €23,897 | €4,864 | -€19,033 | -79.6% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €82 | €402 | +€320 | +389% |
| Recurring financial charges | 65 | €82 | €402 | +€320 | +389% |
| Profit (loss) for the period before taxes | 9903 | €118,410 | €25,175 | -€93,235 | -78.7% |
| Income taxes | 67/77 | €28,992 | €7,090 | -€21,902 | -75.5% |
| Profit (loss) for the period | 9904 | €89,418 | €18,085 | -€71,333 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €89,418 | €18,085 | -€71,333 | -79.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.