Decophine: 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.
Decophine
Largest movements
- Cash -€21,696
down €21,696 (-15.8%), from €137,037 to €115,341
mainly Other debts (-€16,679) and Debts after one year (-€6,119)
- Tangible fixed assets -€3,248
down €3,248 (-10.2%), from €31,981 to €28,733
of which Furniture and vehicles: -€2,443
- Other debts -€16,679
down €16,679 (-22.8%), from €73,283 to €56,604
- Debts after one year -€6,119
down €6,119 (-49.5%), from €12,363 to €6,243
- Reserves -€4,159
down €4,159 (-6.6%), from €63,058 to €58,899
- Gross operating margin -€26,627
down €26,627 (-96.1%), from €27,705 to €1,078
- Staff costs -€22,524
down €22,524 (-98.9%), from €22,768 to €245
- Financial charges -€1,394
down €1,394 (-71.2%), from €1,959 to €565
- Depreciation +€1,047
up €1,047 (+47.6%), from €2,201 to €3,248
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 | €176,907 | €152,679 | -€24,228 | -13.7% |
| Fixed assets | 21/28 | €31,981 | €28,733 | -€3,248 | -10.2% |
| Tangible fixed assets | 22/27 | €31,981 | €28,733 | -€3,248 | -10.2% |
| Land and buildings | 22 | €24,457 | €23,652 | -€805 | -3.3% |
| Furniture and vehicles | 24 | €7,524 | €5,081 | -€2,443 | -32.5% |
| Current assets | 29/58 | €144,926 | €123,946 | -€20,980 | -14.5% |
| Amounts receivable within one year | 40/41 | €6,815 | €7,376 | +€560 | +8.2% |
| Trade receivables | 40 | €1,352 | €2,624 | +€1,272 | +94.1% |
| Other amounts receivable | 41 | €5,463 | €4,751 | -€712 | -13.0% |
| Cash at bank and in hand | 54/58 | €137,037 | €115,341 | -€21,696 | -15.8% |
| Deferred charges and accrued income | 490/1 | €1,074 | €1,229 | +€155 | +14.5% |
| Total equity and liabilities | 10/49 | €176,907 | €152,679 | -€24,228 | -13.7% |
| Equity | 10/15 | €83,058 | €78,899 | -€4,159 | -5.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €63,058 | €58,899 | -€4,159 | -6.6% |
| Distributable reserves | 133 | €63,058 | €58,899 | -€4,159 | -6.6% |
| Amounts payable | 17/49 | €93,849 | €73,780 | -€20,069 | -21.4% |
| Amounts payable after more than one year | 17 | €12,363 | €6,243 | -€6,119 | -49.5% |
| Financial debts | 170/4 | €12,363 | €6,243 | -€6,119 | -49.5% |
| Amounts payable within one year | 42/48 | €81,370 | €67,409 | -€13,961 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €5,998 | €6,119 | +€122 | +2.0% |
| Trade debts | 44 | €2,065 | €3,062 | +€997 | +48.3% |
| Suppliers | 440/4 | €2,065 | €3,062 | +€997 | +48.3% |
| Taxes, remuneration and social security | 45 | €25 | €1,625 | +€1,599 | +6,357% |
| Taxes | 450/3 | €25 | €1,625 | +€1,599 | +6,357% |
| Other amounts payable | 47/48 | €73,283 | €56,604 | -€16,679 | -22.8% |
| Accrued charges and deferred income | 492/3 | €116 | €128 | +€12 | +10.3% |
| Remuneration, social security and pensions | 62 | €22,768 | €245 | -€22,524 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,201 | €3,248 | +€1,047 | +47.6% |
| Other operating charges | 640/8 | €1,273 | €1,129 | -€144 | -11.3% |
| Non-recurring operating charges | 66A | €2,392 | €0 | -€2,392 | -100% |
| Gross operating margin | 9900 | €27,705 | €1,078 | -€26,627 | -96.1% |
| Operating profit (loss) | 9901 | -€930 | -€3,545 | -€2,615 | -281% |
| Financial income | 75/76B | €152 | €284 | +€132 | +87.1% |
| Recurring financial income | 75 | €152 | €284 | +€132 | +87.1% |
| Financial charges | 65/66B | €1,959 | €565 | -€1,394 | -71.2% |
| Recurring financial charges | 65 | €1,959 | €565 | -€1,394 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,737 | -€3,826 | -€1,089 | -39.8% |
| Income taxes | 67/77 | €425 | €334 | -€91 | -21.4% |
| Profit (loss) for the period | 9904 | -€3,162 | -€4,159 | -€997 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,162 | -€4,159 | -€997 | -31.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.