DECEUNINCK ENTERPRISE: 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.
DECEUNINCK ENTERPRISE
Largest movements
- Receivables within one year -€43,459
down €43,459 (-41.1%), from €105,822 to €62,363
of which Trade receivables: -€38,740
- Stocks and contracts -€13,174
down €13,174 (-11.2%), from €117,114 to €103,940
of which Stocks: -€17,016
- Tangible fixed assets -€13,093
down €13,093 (-21.8%), from €60,029 to €46,936
of which Furniture and vehicles: -€12,756
- Trade debts -€55,808
down €55,808 (-72.5%), from €77,011 to €21,203
- Other debts +€17,309
up €17,309 (+202%), from €8,553 to €25,862
- Reserves -€11,978
down €11,978 (-10.4%), from €114,619 to €102,641
- Debts after one year -€8,493
down €8,493 (-25.0%), from €34,020 to €25,526
- Accrued charges and deferred income -€6,458
down €6,458 (-86.9%), from €7,433 to €976
- Depreciation +€7,978
up €7,978 (+156%), from €5,115 to €13,093
- Write-downs +€4,357
new in 2025: €4,357
- Gross operating margin +€3,096
up €3,096 (+30.2%), from €10,260 to €13,355
- Other operating charges +€2,852
up €2,852 (+997%), from €286 to €3,138
- Financial charges +€782
up €782 (+20.4%), from €3,825 to €4,607
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 | €283,720 | €214,279 | -€69,440 | -24.5% |
| Fixed assets | 21/28 | €60,030 | €46,937 | -€13,093 | -21.8% |
| Intangible fixed assets | 21 | €1 | €0 | -€0 | -17.3% |
| Tangible fixed assets | 22/27 | €60,029 | €46,936 | -€13,093 | -21.8% |
| Land and buildings | 22 | €1,563 | €1,390 | -€173 | -11.1% |
| Plant, machinery and equipment | 23 | €163 | €0 | -€163 | -100% |
| Furniture and vehicles | 24 | €58,303 | €45,547 | -€12,756 | -21.9% |
| Current assets | 29/58 | €223,690 | €167,343 | -€56,347 | -25.2% |
| Stocks and contracts in progress | 3 | €117,114 | €103,940 | -€13,174 | -11.2% |
| Stocks | 30/36 | €42,016 | €25,000 | -€17,016 | -40.5% |
| Contracts in progress | 37 | €75,098 | €78,940 | +€3,841 | +5.1% |
| Amounts receivable within one year | 40/41 | €105,822 | €62,363 | -€43,459 | -41.1% |
| Trade receivables | 40 | €96,669 | €57,929 | -€38,740 | -40.1% |
| Other amounts receivable | 41 | €9,153 | €4,434 | -€4,719 | -51.6% |
| Cash at bank and in hand | 54/58 | €369 | €369 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €385 | €671 | +€286 | +74.3% |
| Total equity and liabilities | 10/49 | €283,720 | €214,279 | -€69,440 | -24.5% |
| Equity | 10/15 | €119,419 | €107,441 | -€11,978 | -10.0% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €114,619 | €102,641 | -€11,978 | -10.4% |
| Distributable reserves | 133 | €114,619 | €102,641 | -€11,978 | -10.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €164,301 | €106,838 | -€57,463 | -35.0% |
| Amounts payable after more than one year | 17 | €34,020 | €25,526 | -€8,493 | -25.0% |
| Financial debts | 170/4 | €34,020 | €25,526 | -€8,493 | -25.0% |
| Amounts payable within one year | 42/48 | €122,848 | €80,336 | -€42,512 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €8,125 | €8,493 | +€368 | +4.5% |
| Financial debts | 43 | €27,732 | €24,430 | -€3,302 | -11.9% |
| Credit institutions | 430/8 | €27,732 | €24,430 | -€3,302 | -11.9% |
| Trade debts | 44 | €77,011 | €21,203 | -€55,808 | -72.5% |
| Suppliers | 440/4 | €77,011 | €21,203 | -€55,808 | -72.5% |
| Taxes, remuneration and social security | 45 | €1,427 | €348 | -€1,078 | -75.6% |
| Taxes | 450/3 | - | €348 | +€348 | |
| Remuneration and social security | 454/9 | €1,427 | €0 | -€1,427 | -100% |
| Other amounts payable | 47/48 | €8,553 | €25,862 | +€17,309 | +202% |
| Accrued charges and deferred income | 492/3 | €7,433 | €976 | -€6,458 | -86.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,115 | €13,093 | +€7,978 | +156% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,357 | +€4,357 | |
| Other operating charges | 640/8 | €286 | €3,138 | +€2,852 | +997% |
| Gross operating margin | 9900 | €10,260 | €13,355 | +€3,096 | +30.2% |
| Operating profit (loss) | 9901 | €4,859 | -€7,232 | -€12,091 | |
| Financial income | 75/76B | €0 | €5 | +€4 | +1,883% |
| Recurring financial income | 75 | €0 | €5 | +€4 | +1,883% |
| Financial charges | 65/66B | €3,825 | €4,607 | +€782 | +20.4% |
| Recurring financial charges | 65 | €3,825 | €4,607 | +€782 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €1,034 | -€11,835 | -€12,869 | |
| Income taxes | 67/77 | €344 | €143 | -€201 | -58.5% |
| Profit (loss) for the period | 9904 | €690 | -€11,978 | -€12,668 | |
| Profit (loss) for the period to be appropriated | 9905 | €690 | -€11,978 | -€12,668 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.