DECAP EXPRESS: what changed
Two fiscal 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.
DECAP EXPRESS
Largest movements
- Intangible fixed assets -€13,576
down €13,576 (-19.7%), from €69,002 to €55,426
- Cash -€11,687
down €11,687 (-70.1%), from €16,680 to €4,994
mainly Net result for the year (-€10,968) and Debts after one year (-€10,406)
- Tangible fixed assets -€9,784
down €9,784 (-61.6%), from €15,893 to €6,109
of which Furniture and vehicles: -€5,268
- Deferred charges and accrued income +€6,605
up €6,605 (+480.7%), from €1,374 to €7,979
- Receivables within one year +€4,556
up €4,556 (+223.6%), from €2,037 to €6,593
of which Trade receivables: +€3,833
- Profit (loss) carried forward -€10,968
down €10,968 (-48.0%), from -€22,841 to -€33,810
- Debts after one year -€10,406
down €10,406 (-24.5%), from €42,398 to €31,992
- Other debts -€4,564
down €4,564 (-6.3%), from €72,725 to €68,161
- Purchases and services -€15,698
down €15,698 (-13.2%), from €119,214 to €103,516
- Turnover -€8,897
down €8,897 (-6.7%), from €133,435 to €124,537
- Gross operating margin +€6,801
up €6,801 (+47.8%), from €14,221 to €21,022
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.
Cash bridge derived
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 | €105,600 | €81,340 | -€24,261 | -23.0% |
| Formation expenses | 20 | €408 | €33 | -€375 | -91.9% |
| Fixed assets | 21/28 | €85,100 | €61,741 | -€23,360 | -27.4% |
| Intangible fixed assets | 21 | €69,002 | €55,426 | -€13,576 | -19.7% |
| Tangible fixed assets | 22/27 | €15,893 | €6,109 | -€9,784 | -61.6% |
| Plant, machinery and equipment | 23 | €6,579 | €2,063 | -€4,516 | -68.6% |
| Furniture and vehicles | 24 | €9,314 | €4,046 | -€5,268 | -56.6% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €20,092 | €19,566 | -€526 | -2.6% |
| Amounts receivable within one year | 40/41 | €2,037 | €6,593 | +€4,556 | +223.6% |
| Trade receivables | 40 | €840 | €4,673 | +€3,833 | +456.3% |
| Other amounts receivable | 41 | €1,197 | €1,920 | +€723 | +60.4% |
| Cash at bank and in hand | 54/58 | €16,680 | €4,994 | -€11,687 | -70.1% |
| Deferred charges and accrued income | 490/1 | €1,374 | €7,979 | +€6,605 | +480.7% |
| Total equity and liabilities | 10/49 | €105,600 | €81,340 | -€24,261 | -23.0% |
| Equity | 10/15 | -€20,341 | -€31,310 | -€10,968 | -53.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,841 | -€33,810 | -€10,968 | -48.0% |
| Amounts payable | 17/49 | €125,941 | €112,649 | -€13,292 | -10.6% |
| Amounts payable after more than one year | 17 | €42,398 | €31,992 | -€10,406 | -24.5% |
| Financial debts | 170/4 | €42,398 | €31,992 | -€10,406 | -24.5% |
| Amounts payable within one year | 42/48 | €83,543 | €80,657 | -€2,886 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €10,071 | €10,406 | +€335 | +3.3% |
| Trade debts | 44 | €731 | €1,473 | +€742 | +101.4% |
| Suppliers | 440/4 | €731 | €1,473 | +€742 | +101.4% |
| Taxes, remuneration and social security | 45 | €16 | €617 | +€601 | +3865.7% |
| Taxes | 450/3 | €16 | €617 | +€601 | +3865.7% |
| Other amounts payable | 47/48 | €72,725 | €68,161 | -€4,564 | -6.3% |
| Turnover | 70 | €133,435 | €124,537 | -€8,897 | -6.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €119,214 | €103,516 | -€15,698 | -13.2% |
| Remuneration, social security and pensions | 62 | €382 | €279 | -€103 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,049 | €27,449 | +€400 | +1.5% |
| Other operating charges | 640/8 | €2,192 | €2,329 | +€137 | +6.3% |
| Gross operating margin | 9900 | €14,221 | €21,022 | +€6,801 | +47.8% |
| Operating profit (loss) | 9901 | -€15,402 | -€9,036 | +€6,366 | +41.3% |
| Financial income | 75/76B | €1,120 | €178 | -€942 | -84.1% |
| Recurring financial income | 75 | €1,120 | €178 | -€942 | -84.1% |
| Financial charges | 65/66B | €957 | €2,111 | +€1,154 | +120.7% |
| Recurring financial charges | 65 | €957 | €2,111 | +€1,154 | +120.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,239 | -€10,968 | +€4,270 | +28.0% |
| Profit (loss) for the period | 9904 | -€15,239 | -€10,968 | +€4,270 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,239 | -€10,968 | +€4,270 | +28.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.