DECOPA: 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.
DECOPA
Largest movements
- Cash +€14,352
up €14,352 (+112.4%), from €12,766 to €27,118
mainly Net result for the year (+€12,578) and Tax, wage and social debts (+€4,800)
- Tangible fixed assets -€2,721
down €2,721 (-9.2%), from €29,608 to €26,888
of which Land and buildings: -€3,915
- Receivables within one year -€1,115
down €1,115 (-4.6%), from €24,108 to €22,992
of which Trade receivables: -€6,829
- Reserves +€12,578
up €12,578 (+147.3%), from €8,536 to €21,114
- Debts after one year -€7,078
down €7,078 (-18.1%), from €39,093 to €32,015
- Tax, wage and social debts +€4,800
up €4,800 (+113.2%), from €4,241 to €9,040
- Taxes +€3,429
up €3,429 (+145.6%), from €2,356 to €5,785
- Gross operating margin +€1,268
up €1,268 (+5.3%), from €24,156 to €25,424
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 | €66,985 | €76,998 | +€10,013 | +14.9% |
| Fixed assets | 21/28 | €29,608 | €26,888 | -€2,721 | -9.2% |
| Tangible fixed assets | 22/27 | €29,608 | €26,888 | -€2,721 | -9.2% |
| Land and buildings | 22 | €29,156 | €25,241 | -€3,915 | -13.4% |
| Plant, machinery and equipment | 23 | €453 | €1,647 | +€1,194 | +263.9% |
| Current assets | 29/58 | €37,377 | €50,110 | +€12,733 | +34.1% |
| Amounts receivable within one year | 40/41 | €24,108 | €22,992 | -€1,115 | -4.6% |
| Trade receivables | 40 | €18,756 | €11,927 | -€6,829 | -36.4% |
| Other amounts receivable | 41 | €5,352 | €11,065 | +€5,714 | +106.8% |
| Cash at bank and in hand | 54/58 | €12,766 | €27,118 | +€14,352 | +112.4% |
| Deferred charges and accrued income | 490/1 | €503 | €0 | -€503 | -100.0% |
| Total equity and liabilities | 10/49 | €66,985 | €76,998 | +€10,013 | +14.9% |
| Equity | 10/15 | €14,736 | €27,314 | +€12,578 | +85.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,536 | €21,114 | +€12,578 | +147.3% |
| Distributable reserves | 133 | €8,536 | €21,114 | +€12,578 | +147.3% |
| Amounts payable | 17/49 | €52,249 | €49,683 | -€2,565 | -4.9% |
| Amounts payable after more than one year | 17 | €39,093 | €32,015 | -€7,078 | -18.1% |
| Financial debts | 170/4 | €39,093 | €32,015 | -€7,078 | -18.1% |
| Amounts payable within one year | 42/48 | €13,155 | €17,668 | +€4,513 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €6,913 | €7,078 | +€165 | +2.4% |
| Trade debts | 44 | €2,001 | €1,550 | -€452 | -22.6% |
| Suppliers | 440/4 | €2,001 | €1,550 | -€452 | -22.6% |
| Taxes, remuneration and social security | 45 | €4,241 | €9,040 | +€4,800 | +113.2% |
| Taxes | 450/3 | €4,241 | €9,040 | +€4,800 | +113.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,209 | €4,314 | +€105 | +2.5% |
| Other operating charges | 640/8 | €1,812 | €1,869 | +€57 | +3.1% |
| Gross operating margin | 9900 | €24,156 | €25,424 | +€1,268 | +5.3% |
| Operating profit (loss) | 9901 | €18,134 | €19,241 | +€1,107 | +6.1% |
| Financial income | 75/76B | €294 | €415 | +€121 | +41.0% |
| Recurring financial income | 75 | €294 | €415 | +€121 | +41.0% |
| Financial charges | 65/66B | €1,366 | €1,293 | -€73 | -5.3% |
| Recurring financial charges | 65 | €1,366 | €1,293 | -€73 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €17,063 | €18,363 | +€1,300 | +7.6% |
| Income taxes | 67/77 | €2,356 | €5,785 | +€3,429 | +145.6% |
| Profit (loss) for the period | 9904 | €14,707 | €12,578 | -€2,129 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,707 | €12,578 | -€2,129 | -14.5% |
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 10 October 2026 via checked.be.