DECOPUR: 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.
DECOPUR
Largest movements
- Stocks and contracts -€14,801
down €14,801 (-22.5%), from €65,806 to €51,005
- Receivables within one year +€10,990
up €10,990 (+52.0%), from €21,154 to €32,144
- Cash -€4,429
down €4,429 (-56.1%), from €7,900 to €3,471
mainly Debts after one year (-€30,504) and Current portion of long-term debt (-€14,250)
- Debts after one year -€30,504
down €30,504 (-52.7%), from €57,883 to €27,379
of which Other amounts payable: -€15,674
- Profit (loss) carried forward +€23,930
up €23,930 (+59.1%), from -€40,518 to -€16,588
- Tax, wage and social debts +€18,639
up €18,639 (+251.1%), from €7,422 to €26,061
- Current portion of long-term debt -€14,250
down €14,250 (-49.0%), from €29,080 to €14,831
- Advances received -€4,539
no longer reported in 2025 (was €4,539)
- Gross operating margin -€14,506
down €14,506 (-23.9%), from €60,754 to €46,248
- Taxes +€10,639
up €10,639 (+1040.8%), from €1,022 to €11,661
- Financial charges +€4,080
up €4,080 (+111.8%), from €3,650 to €7,730
- Other operating charges -€646
down €646 (-30.4%), from €2,127 to €1,481
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 | €98,721 | €90,573 | -€8,148 | -8.3% |
| Fixed assets | 21/28 | €3,861 | €3,485 | -€376 | -9.7% |
| Tangible fixed assets | 22/27 | €3,861 | €3,485 | -€376 | -9.7% |
| Plant, machinery and equipment | 23 | €2,498 | €1,850 | -€649 | -26.0% |
| Furniture and vehicles | 24 | €1,363 | €1,635 | +€273 | +20.0% |
| Current assets | 29/58 | €94,860 | €87,089 | -€7,772 | -8.2% |
| Stocks and contracts in progress | 3 | €65,806 | €51,005 | -€14,801 | -22.5% |
| Stocks | 30/36 | €65,806 | €51,005 | -€14,801 | -22.5% |
| Amounts receivable within one year | 40/41 | €21,154 | €32,144 | +€10,990 | +52.0% |
| Trade receivables | 40 | €21,154 | €32,144 | +€10,990 | +52.0% |
| Cash at bank and in hand | 54/58 | €7,900 | €3,471 | -€4,429 | -56.1% |
| Deferred charges and accrued income | 490/1 | - | €469 | +€469 | |
| Total equity and liabilities | 10/49 | €98,721 | €90,573 | -€8,148 | -8.3% |
| Equity | 10/15 | -€21,918 | €2,012 | +€23,930 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,518 | -€16,588 | +€23,930 | +59.1% |
| Amounts payable | 17/49 | €120,639 | €88,562 | -€32,077 | -26.6% |
| Amounts payable after more than one year | 17 | €57,883 | €27,379 | -€30,504 | -52.7% |
| Financial debts | 170/4 | €14,831 | - | -€14,831 | |
| Other amounts payable | 178/9 | €43,053 | €27,379 | -€15,674 | -36.4% |
| Amounts payable within one year | 42/48 | €61,507 | €59,028 | -€2,479 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €29,080 | €14,831 | -€14,250 | -49.0% |
| Trade debts | 44 | €20,466 | €18,137 | -€2,329 | -11.4% |
| Suppliers | 440/4 | €20,466 | €18,137 | -€2,329 | -11.4% |
| Advances received on contracts in progress | 46 | €4,539 | - | -€4,539 | |
| Taxes, remuneration and social security | 45 | €7,422 | €26,061 | +€18,639 | +251.1% |
| Taxes | 450/3 | €7,422 | €26,061 | +€18,639 | +251.1% |
| Accrued charges and deferred income | 492/3 | €1,249 | €2,155 | +€906 | +72.5% |
| Non-recurring operating income | 76A | €6,897 | - | -€6,897 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €915 | €1,446 | +€531 | +58.0% |
| Other operating charges | 640/8 | €2,127 | €1,481 | -€646 | -30.4% |
| Non-recurring operating charges | 66A | €104 | - | -€104 | |
| Gross operating margin | 9900 | €60,754 | €46,248 | -€14,506 | -23.9% |
| Operating profit (loss) | 9901 | €57,608 | €43,321 | -€14,287 | -24.8% |
| Financial income | 75/76B | €173 | - | -€173 | |
| Recurring financial income | 75 | €173 | - | -€173 | |
| Financial charges | 65/66B | €3,650 | €7,730 | +€4,080 | +111.8% |
| Recurring financial charges | 65 | €3,650 | €7,730 | +€4,080 | +111.8% |
| Profit (loss) for the period before taxes | 9903 | €54,131 | €35,591 | -€18,540 | -34.2% |
| Income taxes | 67/77 | €1,022 | €11,661 | +€10,639 | +1040.8% |
| Profit (loss) for the period | 9904 | €53,109 | €23,930 | -€29,179 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,109 | €23,930 | -€29,179 | -54.9% |
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.