DECAPHARMA: 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.
DECAPHARMA
Largest movements
- Cash +€21,584
up €21,584 (+90.4%), from €23,864 to €45,448
mainly Depreciation (+€23,928) and Trade debts (+€16,713)
- Tangible fixed assets -€11,736
down €11,736 (-11.9%), from €98,489 to €86,753
of which Plant, machinery and equipment: -€11,538
- Stocks and contracts -€8,223
down €8,223 (-7.1%), from €115,246 to €107,023
- Intangible fixed assets -€7,997
down €7,997 (-25.0%), from €31,988 to €23,991
- Other debts -€28,889
down €28,889 (-18.5%), from €155,745 to €126,855
- Trade debts +€16,713
up €16,713 (+77.6%), from €21,551 to €38,264
- Tax, wage and social debts +€6,060
up €6,060 (+118%), from €5,131 to €11,192
of which Taxes: +€6,041
- Reserves +€3,351
up €3,351 (+3.8%), from €89,332 to €92,683
- Current portion of long-term debt -€3,255
down €3,255 (-56.6%), from €5,755 to €2,500
- Gross operating margin +€8,069
up €8,069 (+14.0%), from €57,497 to €65,566
- Taxes +€4,114
up €4,114 (+396%), from €1,040 to €5,154
- Staff costs -€3,689
down €3,689 (-12.7%), from €28,957 to €25,268
- Depreciation +€1,703
up €1,703 (+7.7%), from €22,224 to €23,928
- Financial charges +€1,191
up €1,191 (+18.0%), from €6,612 to €7,803
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 | €295,664 | €291,134 | -€4,530 | -1.5% |
| Fixed assets | 21/28 | €130,477 | €110,744 | -€19,733 | -15.1% |
| Intangible fixed assets | 21 | €31,988 | €23,991 | -€7,997 | -25.0% |
| Tangible fixed assets | 22/27 | €98,489 | €86,753 | -€11,736 | -11.9% |
| Land and buildings | 22 | €67,132 | €66,935 | -€198 | -0.3% |
| Plant, machinery and equipment | 23 | €31,356 | €19,819 | -€11,538 | -36.8% |
| Current assets | 29/58 | €165,187 | €180,390 | +€15,202 | +9.2% |
| Stocks and contracts in progress | 3 | €115,246 | €107,023 | -€8,223 | -7.1% |
| Stocks | 30/36 | €115,246 | €107,023 | -€8,223 | -7.1% |
| Amounts receivable within one year | 40/41 | €25,249 | €26,866 | +€1,617 | +6.4% |
| Trade receivables | 40 | €22,338 | €25,363 | +€3,025 | +13.5% |
| Other amounts receivable | 41 | €2,911 | €1,503 | -€1,408 | -48.4% |
| Current investments | 50/53 | €829 | €829 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,864 | €45,448 | +€21,584 | +90.4% |
| Deferred charges and accrued income | 490/1 | - | €224 | +€224 | |
| Total equity and liabilities | 10/49 | €295,664 | €291,134 | -€4,530 | -1.5% |
| Equity | 10/15 | €101,732 | €105,083 | +€3,351 | +3.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €89,332 | €92,683 | +€3,351 | +3.8% |
| Distributable reserves | 133 | €89,332 | €92,683 | +€3,351 | +3.8% |
| Amounts payable | 17/49 | €193,932 | €186,051 | -€7,881 | -4.1% |
| Amounts payable within one year | 42/48 | €188,182 | €178,811 | -€9,371 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €5,755 | €2,500 | -€3,255 | -56.6% |
| Trade debts | 44 | €21,551 | €38,264 | +€16,713 | +77.6% |
| Suppliers | 440/4 | €21,551 | €38,264 | +€16,713 | +77.6% |
| Taxes, remuneration and social security | 45 | €5,131 | €11,192 | +€6,060 | +118% |
| Taxes | 450/3 | €1,100 | €7,141 | +€6,041 | +549% |
| Remuneration and social security | 454/9 | €4,031 | €4,051 | +€20 | +0.5% |
| Other amounts payable | 47/48 | €155,745 | €126,855 | -€28,889 | -18.5% |
| Accrued charges and deferred income | 492/3 | €5,750 | €7,240 | +€1,490 | +25.9% |
| Remuneration, social security and pensions | 62 | €28,957 | €25,268 | -€3,689 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,224 | €23,928 | +€1,703 | +7.7% |
| Other operating charges | 640/8 | €437 | €808 | +€371 | +84.8% |
| Gross operating margin | 9900 | €57,497 | €65,566 | +€8,069 | +14.0% |
| Operating profit (loss) | 9901 | €5,879 | €15,562 | +€9,683 | +165% |
| Financial income | 75/76B | €697 | €746 | +€50 | +7.1% |
| Recurring financial income | 75 | €697 | €746 | +€50 | +7.1% |
| Financial charges | 65/66B | €6,612 | €7,803 | +€1,191 | +18.0% |
| Recurring financial charges | 65 | €6,612 | €7,803 | +€1,191 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | -€36 | €8,505 | +€8,542 | |
| Income taxes | 67/77 | €1,040 | €5,154 | +€4,114 | +396% |
| Profit (loss) for the period | 9904 | -€1,076 | €3,351 | +€4,427 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,076 | €3,351 | +€4,427 |
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 16 October 2026 via checked.be.