DECUPERE: 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.
DECUPERE
Largest movements
- Tangible fixed assets -€7,000
down €7,000 (-18.4%), from €38,077 to €31,077
- Receivables within one year -€2,350
no longer reported in 2025 (was €2,350)
- Cash +€878
up €878 (+48.7%), from €1,805 to €2,683
mainly Depreciation (+€7,000) and Receivables within one year (+€2,350)
- Profit (loss) carried forward -€5,571
down €5,571 (-71.4%), from -€7,805 to -€13,375
- Trade debts -€3,361
down €3,361 (-89.3%), from €3,763 to €403
- Other debts +€682
up €682 (+2.5%), from €27,737 to €28,419
- Other operating charges -€6,445
down €6,445 (-80.9%), from €7,964 to €1,519
- Gross operating margin +€2,626
up €2,626 (+716%), from €367 to €2,993
- Financial charges -€403
down €403 (-89.9%), from €448 to €45
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 | €42,295 | €34,046 | -€8,249 | -19.5% |
| Fixed assets | 21/28 | €38,077 | €31,077 | -€7,000 | -18.4% |
| Tangible fixed assets | 22/27 | €38,077 | €31,077 | -€7,000 | -18.4% |
| Land and buildings | 22 | €38,077 | €31,077 | -€7,000 | -18.4% |
| Current assets | 29/58 | €4,219 | €2,970 | -€1,249 | -29.6% |
| Amounts receivable within one year | 40/41 | €2,350 | - | -€2,350 | |
| Trade receivables | 40 | €2,350 | - | -€2,350 | |
| Cash at bank and in hand | 54/58 | €1,805 | €2,683 | +€878 | +48.7% |
| Deferred charges and accrued income | 490/1 | €64 | €287 | +€223 | +349% |
| Total equity and liabilities | 10/49 | €42,295 | €34,046 | -€8,249 | -19.5% |
| Equity | 10/15 | €10,795 | €5,225 | -€5,571 | -51.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,805 | -€13,375 | -€5,571 | -71.4% |
| Amounts payable | 17/49 | €31,500 | €28,822 | -€2,679 | -8.5% |
| Amounts payable within one year | 42/48 | €31,500 | €28,822 | -€2,679 | -8.5% |
| Trade debts | 44 | €3,763 | €403 | -€3,361 | -89.3% |
| Suppliers | 440/4 | €3,763 | €403 | -€3,361 | -89.3% |
| Other amounts payable | 47/48 | €27,737 | €28,419 | +€682 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,000 | €7,000 | -€0 | 0.0% |
| Other operating charges | 640/8 | €7,964 | €1,519 | -€6,445 | -80.9% |
| Gross operating margin | 9900 | €367 | €2,993 | +€2,626 | +716% |
| Operating profit (loss) | 9901 | -€14,597 | -€5,526 | +€9,072 | +62.1% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €448 | €45 | -€403 | -89.9% |
| Recurring financial charges | 65 | €448 | €45 | -€403 | -89.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,035 | -€5,571 | +€9,465 | +62.9% |
| Profit (loss) for the period | 9904 | -€15,035 | -€5,571 | +€9,465 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,035 | -€5,571 | +€9,465 | +62.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.