D.G. DECOUPES: 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.
What changed
D.G. DECOUPES
NACE 23.700, Cutting, shaping and finishing of stone
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€204,181
2024 · €18,443+€185,738
Equity
€1.3m
2024 · €1.1m+€174,181
Cash
€269,782
2024 · €391,384-€121,601
Balance sheet total
€2.2m
2024 · €2.5m-€222,059
Largest movements
Assets
- Tangible fixed assets -€235,269
down €235,269 (-14.7%), from €1.6m to €1.4m
of which Leasing and similar rights: -€126,059
- Receivables within one year +€150,991
up €150,991 (+44.0%), from €343,096 to €494,088
of which Trade receivables: +€123,614
- Cash -€121,601
down €121,601 (-31.1%), from €391,384 to €269,782
mainly Trade debts (-€213,550) and Debts after one year (-€152,083)
Equity and liabilities
- Trade debts -€213,550
down €213,550 (-67.8%), from €314,895 to €101,345
- Profit (loss) carried forward +€174,181
up €174,181 (+15.8%), from €1.1m to €1.3m
- Debts after one year -€152,083
down €152,083 (-26.4%), from €576,326 to €424,243
- Current portion of long-term debt -€42,039
down €42,039 (-16.0%), from €262,285 to €220,246
Income statement
- Purchases and services +€1.1m
new in 2025: €1.1m
- Gross operating margin +€240,511
up €240,511 (+23.2%), from €1.0m to €1.3m
- Taxes +€59,910
up €59,910, from -€12,224 to €47,686
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.
Result 2024
€18,443
Gross operating margin
+€240,511
Staff costs
+€6,047
Depreciation
+€5,326
Write-downs
-€5,058
Other operating charges
-€4,278
Other operating items
-€433
Financial income
+€1,504
Financial charges
+€2,028
Taxes
-€59,910
Result 2025
€204,181
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€102,529
Investment
-€9
Financing
-€224,122
Cash 2024
€391,384
From operations (derived)
+€102,529
Net result for the year
+€204,181
Depreciation
+€235,269
Stocks and contracts
-€39
Receivables within one year
-€150,991
Deferred charges and accrued income
+€16,228
Trade debts
-€213,550
Tax, wage and social debts
+€11,432
Investment (derived)
-€9
Investment in fixed assets (net)
-€9
Financing
-€224,122
Debts after one year
-€152,083
Current portion of long-term debt
-€42,039
Contributions, distributions and other
-€30,000
Cash 2025
€269,782
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,465,377 | €2,243,319 | -€222,059 | -9.0% |
| Fixed assets | 21/28 | €1,601,024 | €1,365,764 | -€235,260 | -14.7% |
| Tangible fixed assets | 22/27 | €1,599,502 | €1,364,233 | -€235,269 | -14.7% |
| Land and buildings | 22 | €921,099 | €854,125 | -€66,974 | -7.3% |
| Plant, machinery and equipment | 23 | €295,241 | €253,413 | -€41,828 | -14.2% |
| Furniture and vehicles | 24 | €443 | €36 | -€407 | -91.9% |
| Leasing and similar rights | 25 | €382,718 | €256,659 | -€126,059 | -32.9% |
| Financial fixed assets | 28 | €1,522 | €1,530 | +€9 | +0.6% |
| Current assets | 29/58 | €864,354 | €877,555 | +€13,201 | +1.5% |
| Stocks and contracts in progress | 3 | €110,239 | €110,278 | +€39 | 0.0% |
| Stocks | 30/36 | €110,239 | €110,278 | +€39 | 0.0% |
| Amounts receivable within one year | 40/41 | €343,096 | €494,088 | +€150,991 | +44.0% |
| Trade receivables | 40 | €327,730 | €451,344 | +€123,614 | +37.7% |
| Other amounts receivable | 41 | €15,366 | €42,744 | +€27,377 | +178% |
| Cash at bank and in hand | 54/58 | €391,384 | €269,782 | -€121,601 | -31.1% |
| Deferred charges and accrued income | 490/1 | €19,634 | €3,407 | -€16,228 | -82.6% |
| Total equity and liabilities | 10/49 | €2,465,377 | €2,243,319 | -€222,059 | -9.0% |
| Equity | 10/15 | €1,126,135 | €1,300,317 | +€174,181 | +15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,105,675 | €1,279,857 | +€174,181 | +15.8% |
| Amounts payable | 17/49 | €1,339,242 | €943,002 | -€396,240 | -29.6% |
| Amounts payable after more than one year | 17 | €576,326 | €424,243 | -€152,083 | -26.4% |
| Financial debts | 170/4 | €576,326 | €424,243 | -€152,083 | -26.4% |
| Amounts payable within one year | 42/48 | €762,916 | €518,759 | -€244,157 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €262,285 | €220,246 | -€42,039 | -16.0% |
| Trade debts | 44 | €314,895 | €101,345 | -€213,550 | -67.8% |
| Suppliers | 440/4 | €314,895 | €101,345 | -€213,550 | -67.8% |
| Taxes, remuneration and social security | 45 | €130,737 | €142,168 | +€11,432 | +8.7% |
| Taxes | 450/3 | €3,630 | €20,231 | +€16,601 | +457% |
| Remuneration and social security | 454/9 | €127,107 | €121,938 | -€5,169 | -4.1% |
| Other amounts payable | 47/48 | €55,000 | €55,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,124,384 | +€1.1m | |
| Remuneration, social security and pensions | 62 | €716,059 | €710,012 | -€6,047 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240,595 | €235,269 | -€5,326 | -2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,616 | €6,674 | +€5,058 | +313% |
| Other operating charges | 640/8 | €13,061 | €17,340 | +€4,278 | +32.8% |
| Non-recurring operating charges | 66A | €621 | €1,054 | +€433 | +69.8% |
| Gross operating margin | 9900 | €1,036,359 | €1,276,870 | +€240,511 | +23.2% |
| Operating profit (loss) | 9901 | €64,406 | €306,522 | +€242,115 | +376% |
| Financial income | 75/76B | €81 | €1,585 | +€1,504 | +1,856% |
| Recurring financial income | 75 | €81 | €1,585 | +€1,504 | +1,856% |
| Financial charges | 65/66B | €58,268 | €56,240 | -€2,028 | -3.5% |
| Recurring financial charges | 65 | €58,268 | €56,240 | -€2,028 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €6,219 | €251,867 | +€245,648 | +3,950% |
| Income taxes | 67/77 | -€12,224 | €47,686 | +€59,910 | |
| Profit (loss) for the period | 9904 | €18,443 | €204,181 | +€185,738 | +1,007% |
| Profit (loss) for the period to be appropriated | 9905 | €18,443 | €204,181 | +€185,738 | +1,007% |
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 25 October 2026 via checked.be.