DECORCHAPE: 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.
DECORCHAPE
Largest movements
- Receivables within one year -€6,758
down €6,758 (-23.8%), from €28,413 to €21,655
of which Trade receivables: -€8,274
- Cash +€4,548
up €4,548 (+21351.2%), from €21 to €4,569
mainly Net result for the year (+€7,624) and Receivables within one year (+€6,758)
- Tangible fixed assets -€1,382
down €1,382 (-57.5%), from €2,405 to €1,022
- Deferred charges and accrued income +€658
up €658 (+78.5%), from €838 to €1,495
- Short-term financial debts -€8,883
no longer reported in 2025 (was €8,883)
- Reserves +€7,624
up €7,624 (+133.1%), from €5,728 to €13,352
- Trade debts -€2,330
down €2,330 (-22.3%), from €10,473 to €8,142
- Tax, wage and social debts +€803
up €803 (+81.2%), from €989 to €1,791
- Current portion of long-term debt -€377
no longer reported in 2025 (was €377)
- Gross operating margin +€9,366
up €9,366 (+135.2%), from €6,930 to €16,296
- Write-downs +€6,472
new in 2025: €6,472
- Financial charges -€733
down €733 (-52.9%), from €1,387 to €654
of which Financial charges: -€715
- Taxes +€360
up €360 (+55.1%), from €652 to €1,012
- Financial income +€209
up €209 (+32.7%), from €639 to €848
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 | €32,649 | €29,485 | -€3,164 | -9.7% |
| Fixed assets | 21/28 | €2,405 | €1,022 | -€1,382 | -57.5% |
| Tangible fixed assets | 22/27 | €2,405 | €1,022 | -€1,382 | -57.5% |
| Plant, machinery and equipment | 23 | €2,405 | €1,022 | -€1,382 | -57.5% |
| Current assets | 29/58 | €30,245 | €28,463 | -€1,781 | -5.9% |
| Stocks and contracts in progress | 3 | €972 | €744 | -€229 | -23.5% |
| Stocks | 30/36 | €972 | €744 | -€229 | -23.5% |
| Amounts receivable within one year | 40/41 | €28,413 | €21,655 | -€6,758 | -23.8% |
| Trade receivables | 40 | €11,661 | €3,387 | -€8,274 | -71.0% |
| Other amounts receivable | 41 | €16,752 | €18,269 | +€1,516 | +9.1% |
| Cash at bank and in hand | 54/58 | €21 | €4,569 | +€4,548 | +21351.2% |
| Deferred charges and accrued income | 490/1 | €838 | €1,495 | +€658 | +78.5% |
| Total equity and liabilities | 10/49 | €32,649 | €29,485 | -€3,164 | -9.7% |
| Equity | 10/15 | €11,928 | €19,552 | +€7,624 | +63.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,728 | €13,352 | +€7,624 | +133.1% |
| Distributable reserves | 133 | €5,728 | €13,352 | +€7,624 | +133.1% |
| Amounts payable | 17/49 | €20,721 | €9,934 | -€10,788 | -52.1% |
| Amounts payable within one year | 42/48 | €20,721 | €9,934 | -€10,788 | -52.1% |
| Current portion of amounts payable after more than one year | 42 | €377 | - | -€377 | |
| Financial debts | 43 | €8,883 | - | -€8,883 | |
| Credit institutions | 430/8 | €8,883 | - | -€8,883 | |
| Trade debts | 44 | €10,473 | €8,142 | -€2,330 | -22.3% |
| Suppliers | 440/4 | €10,473 | €8,142 | -€2,330 | -22.3% |
| Taxes, remuneration and social security | 45 | €989 | €1,791 | +€803 | +81.2% |
| Taxes | 450/3 | €989 | €1,791 | +€803 | +81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,382 | €1,382 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,472 | +€6,472 | |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €6,930 | €16,296 | +€9,366 | +135.2% |
| Operating profit (loss) | 9901 | €5,498 | €8,442 | +€2,944 | +53.6% |
| Financial income | 75/76B | €639 | €848 | +€209 | +32.7% |
| Recurring financial income | 75 | €639 | €848 | +€209 | +32.7% |
| Financial charges | 65/66B | €1,387 | €654 | -€733 | -52.9% |
| Recurring financial charges | 65 | €1,369 | €654 | -€715 | -52.2% |
| Non-recurring financial charges | 66B | €18 | - | -€18 | |
| Profit (loss) for the period before taxes | 9903 | €4,749 | €8,636 | +€3,886 | +81.8% |
| Income taxes | 67/77 | €652 | €1,012 | +€360 | +55.1% |
| Profit (loss) for the period | 9904 | €4,097 | €7,624 | +€3,527 | +86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,097 | €7,624 | +€3,527 | +86.1% |
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 8 October 2026 via checked.be.