Decapa: 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.
Decapa
Largest movements
- Receivables within one year +€40,712
new in 2025: €40,712
- Cash -€18,657
down €18,657 (-97.0%), from €19,243 to €587
mainly Receivables within one year (-€40,712) and Other debts (-€20,753)
- Tangible fixed assets -€11,179
down €11,179 (-53.0%), from €21,078 to €9,899
- Other debts -€20,753
down €20,753 (-99.8%), from €20,803 to €50
- Profit (loss) carried forward +€17,348
up €17,348 (+18.0%), from €96,238 to €113,586
- Short-term financial debts +€12,061
new in 2025: €12,061
- Trade debts +€3,655
up €3,655 (+29.2%), from €12,532 to €16,187
- Gross operating margin +€4,109
up €4,109 (+11.8%), from €34,938 to €39,047
- Taxes +€3,004
up €3,004 (+78.8%), from €3,810 to €6,814
- Depreciation -€2,729
down €2,729 (-19.6%), from €13,908 to €11,179
- Other operating charges -€2,144
down €2,144 (-60.8%), from €3,526 to €1,382
- Staff costs +€787
new in 2025: €787
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 | €212,598 | €223,509 | +€10,911 | +5.1% |
| Fixed assets | 21/28 | €192,908 | €181,729 | -€11,179 | -5.8% |
| Tangible fixed assets | 22/27 | €21,078 | €9,899 | -€11,179 | -53.0% |
| Other tangible fixed assets | 26 | €21,078 | €9,899 | -€11,179 | -53.0% |
| Financial fixed assets | 28 | €171,829 | €171,829 | = | 0.0% |
| Current assets | 29/58 | €19,690 | €41,780 | +€22,090 | +112.2% |
| Amounts receivable within one year | 40/41 | - | €40,712 | +€40,712 | |
| Trade receivables | 40 | - | €40,712 | +€40,712 | |
| Cash at bank and in hand | 54/58 | €19,243 | €587 | -€18,657 | -97.0% |
| Deferred charges and accrued income | 490/1 | €447 | €482 | +€35 | +7.7% |
| Total equity and liabilities | 10/49 | €212,598 | €223,509 | +€10,911 | +5.1% |
| Equity | 10/15 | €164,438 | €181,786 | +€17,348 | +10.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,238 | €113,586 | +€17,348 | +18.0% |
| Amounts payable | 17/49 | €48,160 | €41,723 | -€6,437 | -13.4% |
| Amounts payable within one year | 42/48 | €46,207 | €41,723 | -€4,485 | -9.7% |
| Financial debts | 43 | - | €12,061 | +€12,061 | |
| Credit institutions | 430/8 | - | €12,061 | +€12,061 | |
| Trade debts | 44 | €12,532 | €16,187 | +€3,655 | +29.2% |
| Suppliers | 440/4 | €12,532 | €16,187 | +€3,655 | +29.2% |
| Taxes, remuneration and social security | 45 | €12,872 | €13,424 | +€552 | +4.3% |
| Taxes | 450/3 | €12,872 | €13,424 | +€552 | +4.3% |
| Other amounts payable | 47/48 | €20,803 | €50 | -€20,753 | -99.8% |
| Accrued charges and deferred income | 492/3 | €1,953 | - | -€1,953 | |
| Remuneration, social security and pensions | 62 | - | €787 | +€787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,908 | €11,179 | -€2,729 | -19.6% |
| Other operating charges | 640/8 | €3,526 | €1,382 | -€2,144 | -60.8% |
| Gross operating margin | 9900 | €34,938 | €39,047 | +€4,109 | +11.8% |
| Operating profit (loss) | 9901 | €17,504 | €25,699 | +€8,195 | +46.8% |
| Financial charges | 65/66B | €2,264 | €1,537 | -€727 | -32.1% |
| Recurring financial charges | 65 | €2,264 | €1,537 | -€727 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €15,240 | €24,162 | +€8,922 | +58.5% |
| Income taxes | 67/77 | €3,810 | €6,814 | +€3,004 | +78.8% |
| Profit (loss) for the period | 9904 | €11,430 | €17,348 | +€5,918 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,430 | €17,348 | +€5,918 | +51.8% |
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 4 October 2026 via checked.be.