DECUPERE FARMA: 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 FARMA
Largest movements
- Tangible fixed assets +€50,971
up €50,971 (+231%), from €22,043 to €73,013
of which Furniture and vehicles: +€58,256
- Receivables within one year +€49,848
up €49,848 (+66.1%), from €75,428 to €125,276
of which Other amounts receivable: +€50,242
- Reserves +€47,726
up €47,726 (+78.1%), from €61,131 to €108,857
- Debts after one year +€47,307
up €47,307 (+4.4%), from €1.1m to €1.1m
of which Other amounts payable: +€122,010
- Tax, wage and social debts -€14,691
down €14,691 (-58.6%), from €25,080 to €10,388
- Taxes -€10,000
down €10,000 (-100%), from €10,000 to €0
- Financial charges +€6,925
up €6,925 (+26.2%), from €26,467 to €33,393
- Gross operating margin +€5,251
up €5,251 (+7.0%), from €74,901 to €80,152
- Financial income +€3,139
up €3,139 (+146%), from €2,145 to €5,284
- Depreciation +€1,081
up €1,081 (+57.3%), from €1,886 to €2,966
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 | €1,228,990 | €1,329,875 | +€100,886 | +8.2% |
| Fixed assets | 21/28 | €1,138,195 | €1,194,165 | +€55,971 | +4.9% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -30.8% |
| Tangible fixed assets | 22/27 | €22,043 | €73,013 | +€50,971 | +231% |
| Plant, machinery and equipment | 23 | €16,643 | €14,757 | -€1,885 | -11.3% |
| Furniture and vehicles | 24 | - | €58,256 | +€58,256 | |
| Assets under construction and advance payments | 27 | €5,400 | €0 | -€5,400 | -100% |
| Financial fixed assets | 28 | €1,116,151 | €1,121,151 | +€5,000 | +0.4% |
| Current assets | 29/58 | €90,795 | €135,710 | +€44,915 | +49.5% |
| Amounts receivable within one year | 40/41 | €75,428 | €125,276 | +€49,848 | +66.1% |
| Trade receivables | 40 | €14,431 | €14,037 | -€395 | -2.7% |
| Other amounts receivable | 41 | €60,996 | €111,239 | +€50,242 | +82.4% |
| Cash at bank and in hand | 54/58 | €13,124 | €8,412 | -€4,711 | -35.9% |
| Deferred charges and accrued income | 490/1 | €2,243 | €2,022 | -€221 | -9.9% |
| Total equity and liabilities | 10/49 | €1,228,990 | €1,329,875 | +€100,886 | +8.2% |
| Equity | 10/15 | €66,131 | €113,857 | +€47,726 | +72.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €61,131 | €108,857 | +€47,726 | +78.1% |
| Distributable reserves | 133 | €61,131 | €108,857 | +€47,726 | +78.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,162,859 | €1,216,018 | +€53,160 | +4.6% |
| Amounts payable after more than one year | 17 | €1,065,153 | €1,112,459 | +€47,307 | +4.4% |
| Financial debts | 170/4 | €905,153 | €830,449 | -€74,704 | -8.3% |
| Other amounts payable | 178/9 | €160,000 | €282,010 | +€122,010 | +76.3% |
| Amounts payable within one year | 42/48 | €97,706 | €102,161 | +€4,455 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €66,762 | €74,815 | +€8,054 | +12.1% |
| Trade debts | 44 | €3,896 | €13,020 | +€9,124 | +234% |
| Suppliers | 440/4 | €3,896 | €13,020 | +€9,124 | +234% |
| Taxes, remuneration and social security | 45 | €25,080 | €10,388 | -€14,691 | -58.6% |
| Taxes | 450/3 | €25,080 | €10,388 | -€14,691 | -58.6% |
| Other amounts payable | 47/48 | €1,969 | €3,938 | +€1,969 | +100% |
| Accrued charges and deferred income | 492/3 | - | €1,398 | +€1,398 | |
| Non-recurring operating income | 76A | - | €13,263 | +€13,263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,886 | €2,966 | +€1,081 | +57.3% |
| Other operating charges | 640/8 | €840 | €1,351 | +€511 | +60.8% |
| Gross operating margin | 9900 | €74,901 | €80,152 | +€5,251 | +7.0% |
| Operating profit (loss) | 9901 | €72,176 | €75,835 | +€3,660 | +5.1% |
| Financial income | 75/76B | €2,145 | €5,284 | +€3,139 | +146% |
| Recurring financial income | 75 | €2,145 | €5,284 | +€3,139 | +146% |
| Financial charges | 65/66B | €26,467 | €33,393 | +€6,925 | +26.2% |
| Recurring financial charges | 65 | €26,467 | €33,393 | +€6,925 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €47,853 | €47,726 | -€127 | -0.3% |
| Income taxes | 67/77 | €10,000 | €0 | -€10,000 | -100% |
| Profit (loss) for the period | 9904 | €37,853 | €47,726 | +€9,873 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,853 | €47,726 | +€9,873 | +26.1% |
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 24 October 2026 via checked.be.