Decoster Food: 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.
Decoster Food
Largest movements
- Cash -€46,619
down €46,619 (-49.0%), from €95,098 to €48,479
mainly Debts after one year (-€29,756) and Receivables within one year (-€22,221)
- Receivables within one year +€22,221
up €22,221 (+61.9%), from €35,884 to €58,104
of which Other amounts receivable: +€12,762
- Tangible fixed assets -€15,732
down €15,732 (-8.5%), from €184,869 to €169,137
of which Leasing and similar rights: -€23,939
- Stocks and contracts +€4,155
up €4,155 (+12.1%), from €34,422 to €38,577
- Debts after one year -€29,756
down €29,756 (-33.1%), from €89,969 to €60,213
- Trade debts +€22,458
up €22,458 (+53.8%), from €41,758 to €64,216
- Tax, wage and social debts -€20,138
down €20,138 (-84.9%), from €23,719 to €3,581
of which Taxes: -€20,236
- Profit (loss) carried forward -€10,041
down €10,041 (-19.1%), from €52,667 to €42,626
- Gross operating margin -€137,180
down €137,180 (-65.4%), from €209,785 to €72,605
- Taxes -€44,522
down €44,522 (-97.5%), from €45,672 to €1,150
- Depreciation +€9,396
up €9,396 (+48.9%), from €19,200 to €28,597
- Other operating charges -€6,701
down €6,701 (-70.8%), from €9,471 to €2,770
- Financial charges -€2,812
down €2,812 (-21.0%), from €13,406 to €10,593
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 | €354,510 | €318,556 | -€35,954 | -10.1% |
| Fixed assets | 21/28 | €184,869 | €169,137 | -€15,732 | -8.5% |
| Tangible fixed assets | 22/27 | €184,869 | €169,137 | -€15,732 | -8.5% |
| Plant, machinery and equipment | 23 | €9,803 | €16,604 | +€6,801 | +69.4% |
| Furniture and vehicles | 24 | €5,175 | €6,581 | +€1,406 | +27.2% |
| Leasing and similar rights | 25 | €169,891 | €145,952 | -€23,939 | -14.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €169,641 | €149,419 | -€20,222 | -11.9% |
| Stocks and contracts in progress | 3 | €34,422 | €38,577 | +€4,155 | +12.1% |
| Stocks | 30/36 | €34,422 | €38,577 | +€4,155 | +12.1% |
| Amounts receivable within one year | 40/41 | €35,884 | €58,104 | +€22,221 | +61.9% |
| Trade receivables | 40 | €28,469 | €37,928 | +€9,459 | +33.2% |
| Other amounts receivable | 41 | €7,415 | €20,177 | +€12,762 | +172% |
| Cash at bank and in hand | 54/58 | €95,098 | €48,479 | -€46,619 | -49.0% |
| Deferred charges and accrued income | 490/1 | €4,238 | €4,259 | +€21 | +0.5% |
| Total equity and liabilities | 10/49 | €354,510 | €318,556 | -€35,954 | -10.1% |
| Equity | 10/15 | €161,683 | €151,642 | -€10,041 | -6.2% |
| Contributions | 10/11 | €8,700 | €8,700 | = | 0.0% |
| Reserves | 13 | €100,316 | €100,316 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €116 | €116 | = | 0.0% |
| Distributable reserves | 133 | €100,200 | €100,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,667 | €42,626 | -€10,041 | -19.1% |
| Amounts payable | 17/49 | €192,828 | €166,914 | -€25,913 | -13.4% |
| Amounts payable after more than one year | 17 | €89,969 | €60,213 | -€29,756 | -33.1% |
| Financial debts | 170/4 | €89,969 | €60,213 | -€29,756 | -33.1% |
| Amounts payable within one year | 42/48 | €100,068 | €106,302 | +€6,233 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €28,442 | €29,756 | +€1,314 | +4.6% |
| Trade debts | 44 | €41,758 | €64,216 | +€22,458 | +53.8% |
| Suppliers | 440/4 | €41,758 | €64,216 | +€22,458 | +53.8% |
| Taxes, remuneration and social security | 45 | €23,719 | €3,581 | -€20,138 | -84.9% |
| Taxes | 450/3 | €20,672 | €436 | -€20,236 | -97.9% |
| Remuneration and social security | 454/9 | €3,047 | €3,145 | +€98 | +3.2% |
| Other amounts payable | 47/48 | €6,150 | €8,749 | +€2,598 | +42.2% |
| Accrued charges and deferred income | 492/3 | €2,790 | €400 | -€2,391 | -85.7% |
| Remuneration, social security and pensions | 62 | €38,118 | €39,572 | +€1,454 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,200 | €28,597 | +€9,396 | +48.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €9,471 | €2,770 | -€6,701 | -70.8% |
| Gross operating margin | 9900 | €209,785 | €72,605 | -€137,180 | -65.4% |
| Operating profit (loss) | 9901 | €142,995 | €1,666 | -€141,329 | -98.8% |
| Financial income | 75/76B | €20 | €37 | +€17 | +86.4% |
| Recurring financial income | 75 | €20 | €37 | +€17 | +86.4% |
| Financial charges | 65/66B | €13,406 | €10,593 | -€2,812 | -21.0% |
| Recurring financial charges | 65 | €13,406 | €10,593 | -€2,812 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €129,609 | -€8,891 | -€138,500 | |
| Income taxes | 67/77 | €45,672 | €1,150 | -€44,522 | -97.5% |
| Profit (loss) for the period | 9904 | €83,937 | -€10,041 | -€93,978 | |
| Profit (loss) for the period to be appropriated | 9905 | €83,937 | -€10,041 | -€93,978 |
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 23 October 2026 via checked.be.