DECOPAT: 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.
DECOPAT
Largest movements
- Receivables within one year -€18,299
down €18,299 (-91.5%), from €20,000 to €1,701
of which Other amounts receivable: -€18,542
- Tangible fixed assets -€13,568
down €13,568 (-17.5%), from €77,624 to €64,056
of which Land and buildings: -€8,091
- Cash -€2,291
down €2,291 (-66.9%), from €3,425 to €1,133
mainly Debts after one year (-€38,200) and Accrued charges and deferred income (-€17,230)
- Profit (loss) carried forward +€90,983
up €90,983 (+55.8%), from -€163,085 to -€72,102
- Reserves -€75,344
down €75,344 (-72.6%), from €103,733 to €28,389
of which Distributable reserves: -€75,344
- Debts after one year -€38,200
down €38,200 (-59.8%), from €63,850 to €25,650
- Accrued charges and deferred income -€17,230
down €17,230 (-24.2%), from €71,151 to €53,920
- Short-term financial debts +€1,877
new in 2025: €1,877
- Depreciation -€11,623
down €11,623 (-42.0%), from €27,670 to €16,047
- Gross operating margin -€9,004
down €9,004 (-16.8%), from €53,661 to €44,657
- Staff costs +€3,367
new in 2025: €3,367
- Financial charges -€2,689
down €2,689 (-34.7%), from €7,759 to €5,070
- Taxes +€1,935
new in 2025: €1,935
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 | €104,770 | €69,995 | -€34,775 | -33.2% |
| Fixed assets | 21/28 | €78,674 | €65,106 | -€13,568 | -17.2% |
| Tangible fixed assets | 22/27 | €77,624 | €64,056 | -€13,568 | -17.5% |
| Land and buildings | 22 | €45,768 | €37,676 | -€8,091 | -17.7% |
| Plant, machinery and equipment | 23 | €31,630 | €26,336 | -€5,294 | -16.7% |
| Furniture and vehicles | 24 | €226 | €44 | -€183 | -80.8% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €26,097 | €4,889 | -€21,207 | -81.3% |
| Stocks and contracts in progress | 3 | €1,932 | €1,719 | -€213 | -11.0% |
| Stocks | 30/36 | €1,932 | €1,719 | -€213 | -11.0% |
| Amounts receivable within one year | 40/41 | €20,000 | €1,701 | -€18,299 | -91.5% |
| Trade receivables | 40 | €1,374 | €1,617 | +€243 | +17.7% |
| Other amounts receivable | 41 | €18,626 | €85 | -€18,542 | -99.5% |
| Cash at bank and in hand | 54/58 | €3,425 | €1,133 | -€2,291 | -66.9% |
| Deferred charges and accrued income | 490/1 | €741 | €336 | -€404 | -54.6% |
| Total equity and liabilities | 10/49 | €104,770 | €69,995 | -€34,775 | -33.2% |
| Equity | 10/15 | -€40,352 | -€24,713 | +€15,639 | +38.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €103,733 | €28,389 | -€75,344 | -72.6% |
| Tax-exempt reserves | 132 | €28,389 | €28,389 | = | 0.0% |
| Distributable reserves | 133 | €75,344 | - | -€75,344 | |
| Profit (loss) carried forward | 14 | -€163,085 | -€72,102 | +€90,983 | +55.8% |
| Amounts payable | 17/49 | €145,122 | €94,708 | -€50,414 | -34.7% |
| Amounts payable after more than one year | 17 | €63,850 | €25,650 | -€38,200 | -59.8% |
| Other amounts payable | 178/9 | €63,850 | €25,650 | -€38,200 | -59.8% |
| Amounts payable within one year | 42/48 | €10,121 | €15,138 | +€5,017 | +49.6% |
| Financial debts | 43 | - | €1,877 | +€1,877 | |
| Other loans | 439 | - | €1,877 | +€1,877 | |
| Trade debts | 44 | €9,416 | €10,967 | +€1,550 | +16.5% |
| Suppliers | 440/4 | €9,416 | €10,967 | +€1,550 | +16.5% |
| Taxes, remuneration and social security | 45 | €705 | €2,245 | +€1,540 | +218.4% |
| Taxes | 450/3 | €705 | €2,232 | +€1,527 | +216.5% |
| Remuneration and social security | 454/9 | - | €13 | +€13 | |
| Other amounts payable | 47/48 | - | €49 | +€49 | |
| Accrued charges and deferred income | 492/3 | €71,151 | €53,920 | -€17,230 | -24.2% |
| Remuneration, social security and pensions | 62 | - | €3,367 | +€3,367 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,670 | €16,047 | -€11,623 | -42.0% |
| Other operating charges | 640/8 | €2,459 | €2,599 | +€140 | +5.7% |
| Gross operating margin | 9900 | €53,661 | €44,657 | -€9,004 | -16.8% |
| Operating profit (loss) | 9901 | €23,531 | €22,643 | -€888 | -3.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -47.6% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -47.6% |
| Financial charges | 65/66B | €7,759 | €5,070 | -€2,689 | -34.7% |
| Recurring financial charges | 65 | €7,759 | €5,070 | -€2,689 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €15,773 | €17,573 | +€1,800 | +11.4% |
| Income taxes | 67/77 | - | €1,935 | +€1,935 | |
| Profit (loss) for the period | 9904 | €15,773 | €15,639 | -€135 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,773 | €15,639 | -€135 | -0.9% |
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 9 October 2026 via checked.be.