Decopa: 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.
Decopa
Largest movements
- Receivables within one year +€540,322
up €540,322 (+2861.1%), from €18,885 to €559,207
of which Other amounts receivable: +€548,982
- Cash -€284,347
down €284,347 (-28.0%), from €1.0m to €730,628
mainly Receivables within one year (-€540,322) and Trade debts (-€23,862)
- Tangible fixed assets -€98,654
down €98,654 (-36.4%), from €270,995 to €172,341
of which Land and buildings: -€98,025
- Reserves +€182,111
up €182,111 (+17.6%), from €1.0m to €1.2m
of which Distributable reserves: +€182,111
- Trade debts -€23,862
down €23,862 (-90.8%), from €26,288 to €2,426
- Gross operating margin +€313,908
up €313,908, from -€41,407 to €272,501
- Taxes +€29,101
new in 2025: €29,101
- Other operating charges -€4,699
down €4,699 (-20.2%), from €23,219 to €18,520
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 | €1,305,245 | €1,462,483 | +€157,238 | +12.0% |
| Fixed assets | 21/28 | €270,995 | €172,341 | -€98,654 | -36.4% |
| Tangible fixed assets | 22/27 | €270,995 | €172,341 | -€98,654 | -36.4% |
| Land and buildings | 22 | €255,905 | €157,881 | -€98,025 | -38.3% |
| Furniture and vehicles | 24 | €3,090 | €2,460 | -€630 | -20.4% |
| Other tangible fixed assets | 26 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €1,034,250 | €1,290,142 | +€255,892 | +24.7% |
| Amounts receivable within one year | 40/41 | €18,885 | €559,207 | +€540,322 | +2861.1% |
| Trade receivables | 40 | €8,660 | - | -€8,660 | |
| Other amounts receivable | 41 | €10,225 | €559,207 | +€548,982 | +5368.9% |
| Cash at bank and in hand | 54/58 | €1,014,976 | €730,628 | -€284,347 | -28.0% |
| Deferred charges and accrued income | 490/1 | €389 | €307 | -€82 | -21.1% |
| Total equity and liabilities | 10/49 | €1,305,245 | €1,462,483 | +€157,238 | +12.0% |
| Equity | 10/15 | €1,236,738 | €1,418,848 | +€182,111 | +14.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €1,036,738 | €1,218,848 | +€182,111 | +17.6% |
| Tax-exempt reserves | 132 | €174,428 | €174,428 | = | 0.0% |
| Distributable reserves | 133 | €862,309 | €1,044,420 | +€182,111 | +21.1% |
| Amounts payable | 17/49 | €68,508 | €43,635 | -€24,873 | -36.3% |
| Amounts payable within one year | 42/48 | €63,581 | €42,172 | -€21,409 | -33.7% |
| Trade debts | 44 | €26,288 | €2,426 | -€23,862 | -90.8% |
| Suppliers | 440/4 | €26,288 | €2,426 | -€23,862 | -90.8% |
| Taxes, remuneration and social security | 45 | €2,269 | €2,803 | +€534 | +23.5% |
| Taxes | 450/3 | €271 | €386 | +€115 | +42.4% |
| Remuneration and social security | 454/9 | €1,998 | €2,417 | +€419 | +21.0% |
| Other amounts payable | 47/48 | €35,024 | €36,943 | +€1,919 | +5.5% |
| Accrued charges and deferred income | 492/3 | €4,927 | €1,462 | -€3,464 | -70.3% |
| Remuneration, social security and pensions | 62 | €52,973 | €54,362 | +€1,389 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,095 | €630 | -€2,466 | -79.7% |
| Other operating charges | 640/8 | €23,219 | €18,520 | -€4,699 | -20.2% |
| Gross operating margin | 9900 | -€41,407 | €272,501 | +€313,908 | |
| Operating profit (loss) | 9901 | -€120,694 | €198,990 | +€319,684 | |
| Financial income | 75/76B | €14,780 | €12,853 | -€1,926 | -13.0% |
| Recurring financial income | 75 | €14,780 | €12,853 | -€1,926 | -13.0% |
| Financial charges | 65/66B | €655 | €631 | -€23 | -3.6% |
| Recurring financial charges | 65 | €655 | €631 | -€23 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€106,569 | €211,212 | +€317,781 | |
| Income taxes | 67/77 | - | €29,101 | +€29,101 | |
| Profit (loss) for the period | 9904 | -€106,569 | €182,111 | +€288,680 | |
| Profit (loss) for the period to be appropriated | 9905 | -€106,569 | €182,111 | +€288,680 |
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 7 October 2026 via checked.be.