DECUYP: 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.
DECUYP
Largest movements
- Cash +€103,088
up €103,088 (+97.8%), from €105,440 to €208,528
mainly Net result for the year (+€89,974) and Depreciation (+€30,321)
- Tangible fixed assets -€30,321
down €30,321 (-8.0%), from €378,526 to €348,206
- Reserves +€89,974
up €89,974 (+24.8%), from €363,382 to €453,356
of which Distributable reserves: +€89,974
- Trade debts -€8,807
down €8,807 (-94.8%), from €9,286 to €480
- Tax, wage and social debts -€7,113
down €7,113 (-17.4%), from €40,793 to €33,680
- Taxes -€3,688
down €3,688 (-11.0%), from €33,680 to €29,991
- Gross operating margin -€2,822
down €2,822 (-1.7%), from €163,291 to €160,468
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 | €487,733 | €561,787 | +€74,054 | +15.2% |
| Fixed assets | 21/28 | €378,526 | €348,206 | -€30,321 | -8.0% |
| Tangible fixed assets | 22/27 | €378,526 | €348,206 | -€30,321 | -8.0% |
| Land and buildings | 22 | €378,526 | €348,206 | -€30,321 | -8.0% |
| Current assets | 29/58 | €109,207 | €213,581 | +€104,374 | +95.6% |
| Amounts receivable within one year | 40/41 | - | €9 | +€9 | |
| Other amounts receivable | 41 | - | €9 | +€9 | |
| Current investments | 50/53 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €105,440 | €208,528 | +€103,088 | +97.8% |
| Deferred charges and accrued income | 490/1 | €3,767 | €5,045 | +€1,278 | +33.9% |
| Total equity and liabilities | 10/49 | €487,733 | €561,787 | +€74,054 | +15.2% |
| Equity | 10/15 | €437,654 | €527,628 | +€89,974 | +20.6% |
| Contributions | 10/11 | €74,272 | €74,272 | = | 0.0% |
| Capital | 10 | €74,272 | €74,272 | = | 0.0% |
| Issued capital | 100 | €74,272 | €74,272 | = | 0.0% |
| Reserves | 13 | €363,382 | €453,356 | +€89,974 | +24.8% |
| Non-distributable reserves | 130/1 | €17,720 | €17,720 | = | 0.0% |
| Legal reserve | 130 | €17,472 | €17,472 | = | 0.0% |
| Other | 1319 | €248 | €248 | = | 0.0% |
| Distributable reserves | 133 | €345,663 | €435,636 | +€89,974 | +26.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €50,079 | €34,159 | -€15,920 | -31.8% |
| Amounts payable within one year | 42/48 | €50,079 | €34,159 | -€15,920 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €9,286 | €480 | -€8,807 | -94.8% |
| Suppliers | 440/4 | €9,286 | €480 | -€8,807 | -94.8% |
| Taxes, remuneration and social security | 45 | €40,793 | €33,680 | -€7,113 | -17.4% |
| Taxes | 450/3 | €40,793 | €33,680 | -€7,113 | -17.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,044 | €30,321 | +€276 | +0.9% |
| Other operating charges | 640/8 | €9,354 | €10,151 | +€798 | +8.5% |
| Gross operating margin | 9900 | €163,291 | €160,468 | -€2,822 | -1.7% |
| Operating profit (loss) | 9901 | €123,893 | €119,996 | -€3,896 | -3.1% |
| Financial charges | 65/66B | €343 | €32 | -€311 | -90.8% |
| Recurring financial charges | 65 | €343 | €32 | -€311 | -90.8% |
| Profit (loss) for the period before taxes | 9903 | €123,550 | €119,965 | -€3,585 | -2.9% |
| Income taxes | 67/77 | €33,680 | €29,991 | -€3,688 | -11.0% |
| Profit (loss) for the period | 9904 | €89,870 | €89,974 | +€104 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,870 | €89,974 | +€104 | +0.1% |
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 3 October 2026 via checked.be.