Decophyf: 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.
Decophyf
Largest movements
- Cash +€32,915
up €32,915 (+15.1%), from €218,018 to €250,933
mainly Net result for the year (+€32,462) and Depreciation (+€13,209)
- Tangible fixed assets -€13,209
down €13,209 (-24.1%), from €54,780 to €41,571
of which Leasing and similar rights: -€10,483
- Reserves +€32,462
up €32,462 (+15.8%), from €205,933 to €238,395
of which Distributable reserves: +€32,462
- Debts after one year -€8,618
down €8,618 (-25.3%), from €34,086 to €25,468
- Tax, wage and social debts -€6,177
down €6,177 (-50.7%), from €12,184 to €6,006
- Gross operating margin -€10,255
down €10,255 (-15.0%), from €68,313 to €58,058
- Depreciation +€4,161
up €4,161 (+46.0%), from €9,049 to €13,209
- Taxes -€2,673
down €2,673 (-21.6%), from €12,368 to €9,695
- Other operating charges -€1,791
down €1,791 (-65.1%), from €2,751 to €959
- Financial charges +€1,361
up €1,361 (+148.1%), from €919 to €2,280
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 | €272,798 | €295,223 | +€22,425 | +8.2% |
| Fixed assets | 21/28 | €54,780 | €41,571 | -€13,209 | -24.1% |
| Tangible fixed assets | 22/27 | €54,780 | €41,571 | -€13,209 | -24.1% |
| Plant, machinery and equipment | 23 | €1,964 | €1,403 | -€561 | -28.6% |
| Furniture and vehicles | 24 | €6,515 | €4,350 | -€2,165 | -33.2% |
| Leasing and similar rights | 25 | €46,301 | €35,818 | -€10,483 | -22.6% |
| Current assets | 29/58 | €218,018 | €253,653 | +€35,634 | +16.3% |
| Amounts receivable within one year | 40/41 | - | €2,720 | +€2,720 | |
| Other amounts receivable | 41 | - | €2,720 | +€2,720 | |
| Cash at bank and in hand | 54/58 | €218,018 | €250,933 | +€32,915 | +15.1% |
| Total equity and liabilities | 10/49 | €272,798 | €295,223 | +€22,425 | +8.2% |
| Equity | 10/15 | €218,433 | €250,895 | +€32,462 | +14.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Outside capital | 11 | €12,500 | €12,500 | = | 0.0% |
| Other | 1109/19 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €205,933 | €238,395 | +€32,462 | +15.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €204,073 | €236,535 | +€32,462 | +15.9% |
| Amounts payable | 17/49 | €54,365 | €44,328 | -€10,037 | -18.5% |
| Amounts payable after more than one year | 17 | €34,086 | €25,468 | -€8,618 | -25.3% |
| Financial debts | 170/4 | €34,086 | €25,468 | -€8,618 | -25.3% |
| Amounts payable within one year | 42/48 | €19,932 | €18,513 | -€1,419 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €7,122 | €7,427 | +€305 | +4.3% |
| Trade debts | 44 | - | €1,785 | +€1,785 | |
| Suppliers | 440/4 | - | €1,785 | +€1,785 | |
| Taxes, remuneration and social security | 45 | €12,184 | €6,006 | -€6,177 | -50.7% |
| Taxes | 450/3 | €12,184 | €6,006 | -€6,177 | -50.7% |
| Other amounts payable | 47/48 | €627 | €3,294 | +€2,668 | +425.7% |
| Accrued charges and deferred income | 492/3 | €348 | €348 | = | 0.0% |
| Non-recurring operating income | 76A | €13,500 | - | -€13,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,049 | €13,209 | +€4,161 | +46.0% |
| Other operating charges | 640/8 | €2,751 | €959 | -€1,791 | -65.1% |
| Gross operating margin | 9900 | €68,313 | €58,058 | -€10,255 | -15.0% |
| Operating profit (loss) | 9901 | €56,514 | €43,890 | -€12,624 | -22.3% |
| Financial income | 75/76B | €1,602 | €547 | -€1,054 | -65.8% |
| Recurring financial income | 75 | €1,602 | €547 | -€1,054 | -65.8% |
| Financial charges | 65/66B | €919 | €2,280 | +€1,361 | +148.1% |
| Recurring financial charges | 65 | €919 | €2,280 | +€1,361 | +148.1% |
| Profit (loss) for the period before taxes | 9903 | €57,197 | €42,157 | -€15,040 | -26.3% |
| Income taxes | 67/77 | €12,368 | €9,695 | -€2,673 | -21.6% |
| Profit (loss) for the period | 9904 | €44,829 | €32,462 | -€12,366 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,829 | €32,462 | -€12,366 | -27.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.