DECAPRESS: 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.
DECAPRESS
Largest movements
- Cash -€20,850
down €20,850 (-22.8%), from €91,619 to €70,769
mainly Contributions, distributions and other (-€72,459) and Investment in fixed assets (net) (-€34,738)
- Receivables within one year -€16,637
down €16,637 (-12.7%), from €131,019 to €114,382
of which Other amounts receivable: -€21,323
- Tangible fixed assets +€10,572
up €10,572 (+6.1%), from €172,011 to €182,583
of which Leasing and similar rights: +€19,964
- Stocks and contracts +€6,697
up €6,697 (+239%), from €2,799 to €9,496
- Reserves -€57,781
down €57,781 (-28.2%), from €204,578 to €146,797
of which Distributable reserves: -€71,933
- Debts after one year +€44,053
up €44,053 (+60.1%), from €73,314 to €117,367
- Tax, wage and social debts -€23,818
down €23,818 (-36.8%), from €64,705 to €40,887
of which Taxes: -€24,214
- Current portion of long-term debt +€15,803
up €15,803 (+64.6%), from €24,455 to €40,258
- Gross operating margin -€20,488
down €20,488 (-20.6%), from €99,363 to €78,876
- Taxes -€13,249
down €13,249 (-91.5%), from €14,487 to €1,238
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 | €406,658 | €387,629 | -€19,029 | -4.7% |
| Fixed assets | 21/28 | €172,011 | €182,583 | +€10,572 | +6.1% |
| Tangible fixed assets | 22/27 | €172,011 | €182,583 | +€10,572 | +6.1% |
| Land and buildings | 22 | €113,816 | €109,382 | -€4,433 | -3.9% |
| Plant, machinery and equipment | 23 | €15,889 | €10,172 | -€5,717 | -36.0% |
| Furniture and vehicles | 24 | €1,181 | €1,939 | +€758 | +64.1% |
| Leasing and similar rights | 25 | €41,125 | €61,089 | +€19,964 | +48.5% |
| Current assets | 29/58 | €234,647 | €205,047 | -€29,601 | -12.6% |
| Stocks and contracts in progress | 3 | €2,799 | €9,496 | +€6,697 | +239% |
| Stocks | 30/36 | €2,799 | €9,496 | +€6,697 | +239% |
| Amounts receivable within one year | 40/41 | €131,019 | €114,382 | -€16,637 | -12.7% |
| Trade receivables | 40 | €26,544 | €31,229 | +€4,686 | +17.7% |
| Other amounts receivable | 41 | €104,476 | €83,153 | -€21,323 | -20.4% |
| Cash at bank and in hand | 54/58 | €91,619 | €70,769 | -€20,850 | -22.8% |
| Deferred charges and accrued income | 490/1 | €9,210 | €10,400 | +€1,190 | +12.9% |
| Total equity and liabilities | 10/49 | €406,658 | €387,629 | -€19,029 | -4.7% |
| Equity | 10/15 | €223,178 | €165,397 | -€57,781 | -25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €204,578 | €146,797 | -€57,781 | -28.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | - | €14,152 | +€14,152 | |
| Distributable reserves | 133 | €204,578 | €132,645 | -€71,933 | -35.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €3,538 | +€3,538 | |
| Deferred taxes | 168 | - | €3,538 | +€3,538 | |
| Amounts payable | 17/49 | €183,480 | €218,694 | +€35,214 | +19.2% |
| Amounts payable after more than one year | 17 | €73,314 | €117,367 | +€44,053 | +60.1% |
| Financial debts | 170/4 | €73,314 | €117,367 | +€44,053 | +60.1% |
| Amounts payable within one year | 42/48 | €109,681 | €98,358 | -€11,323 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €24,455 | €40,258 | +€15,803 | +64.6% |
| Trade debts | 44 | €18,791 | €17,213 | -€1,578 | -8.4% |
| Suppliers | 440/4 | €18,791 | €17,213 | -€1,578 | -8.4% |
| Advances received on contracts in progress | 46 | €1,729 | €0 | -€1,729 | -100% |
| Taxes, remuneration and social security | 45 | €64,705 | €40,887 | -€23,818 | -36.8% |
| Taxes | 450/3 | €60,251 | €36,036 | -€24,214 | -40.2% |
| Remuneration and social security | 454/9 | €4,455 | €4,851 | +€396 | +8.9% |
| Accrued charges and deferred income | 492/3 | €484 | €2,968 | +€2,484 | +513% |
| Non-recurring operating income | 76A | - | €20,470 | +€20,470 | |
| Remuneration, social security and pensions | 62 | €31,146 | €31,401 | +€254 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,560 | €24,167 | +€607 | +2.6% |
| Other operating charges | 640/8 | €1,907 | €2,739 | +€832 | +43.6% |
| Gross operating margin | 9900 | €99,363 | €78,876 | -€20,488 | -20.6% |
| Operating profit (loss) | 9901 | €42,750 | €20,570 | -€22,180 | -51.9% |
| Financial income | 75/76B | €4,478 | €3,572 | -€906 | -20.2% |
| Recurring financial income | 75 | €4,478 | €3,572 | -€906 | -20.2% |
| Financial charges | 65/66B | €4,109 | €4,687 | +€579 | +14.1% |
| Recurring financial charges | 65 | €4,109 | €4,687 | +€579 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €43,120 | €19,455 | -€23,665 | -54.9% |
| Transfer from deferred taxes | 780 | - | €379 | +€379 | |
| Transfer to deferred taxes | 680 | - | €3,917 | +€3,917 | |
| Income taxes | 67/77 | €14,487 | €1,238 | -€13,249 | -91.5% |
| Profit (loss) for the period | 9904 | €28,632 | €14,678 | -€13,954 | -48.7% |
| Transfer from tax-exempt reserves | 789 | - | €1,515 | +€1,515 | |
| Transfer to tax-exempt reserves | 689 | - | €15,668 | +€15,668 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,632 | €526 | -€28,106 | -98.2% |
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 14 October 2026 via checked.be.