DECUYPER SAM: 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.
DECUYPER SAM
Largest movements
- Cash +€10,558
up €10,558 (+272.9%), from €3,868 to €14,426
mainly Net result for the year (+€17,707) and Other debts (+€11,481)
- Tangible fixed assets -€2,996
down €2,996 (-7.2%), from €41,476 to €38,481
of which Furniture and vehicles: -€2,996
- Receivables within one year +€1,437
up €1,437 (+292.4%), from €492 to €1,929
- Deferred charges and accrued income +€1,105
up €1,105 (+6.1%), from €18,197 to €19,303
- Intangible fixed assets -€1,000
down €1,000 (-67.0%), from €1,493 to €493
- Other debts +€11,481
up €11,481 (+30.4%), from €37,808 to €49,289
- Short-term financial debts -€1,176
down €1,176 (-94.9%), from €1,239 to €63
- Tax, wage and social debts -€1,133
down €1,133 (-62.9%), from €1,800 to €667
of which Taxes: -€1,200
- Gross operating margin +€18,499
up €18,499 (+121.9%), from €15,174 to €33,673
- Depreciation +€5,259
up €5,259 (+106.3%), from €4,948 to €10,207
- Taxes +€1,563
up €1,563 (+62.3%), from €2,508 to €4,071
- Financial charges -€692
down €692 (-58.0%), from €1,192 to €501
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 | €65,527 | €74,631 | +€9,104 | +13.9% |
| Fixed assets | 21/28 | €42,970 | €38,974 | -€3,996 | -9.3% |
| Intangible fixed assets | 21 | €1,493 | €493 | -€1,000 | -67.0% |
| Tangible fixed assets | 22/27 | €41,476 | €38,481 | -€2,996 | -7.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €41,476 | €38,481 | -€2,996 | -7.2% |
| Current assets | 29/58 | €22,557 | €35,657 | +€13,100 | +58.1% |
| Amounts receivable within one year | 40/41 | €492 | €1,929 | +€1,437 | +292.4% |
| Other amounts receivable | 41 | €492 | €1,929 | +€1,437 | +292.4% |
| Cash at bank and in hand | 54/58 | €3,868 | €14,426 | +€10,558 | +272.9% |
| Deferred charges and accrued income | 490/1 | €18,197 | €19,303 | +€1,105 | +6.1% |
| Total equity and liabilities | 10/49 | €65,527 | €74,631 | +€9,104 | +13.9% |
| Equity | 10/15 | €23,962 | €23,962 | = | 0.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €22,462 | €22,462 | = | 0.0% |
| Distributable reserves | 133 | €22,462 | €22,462 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,565 | €50,669 | +€9,104 | +21.9% |
| Amounts payable within one year | 42/48 | €41,565 | €50,669 | +€9,104 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,239 | €63 | -€1,176 | -94.9% |
| Credit institutions | 430/8 | €1,239 | €63 | -€1,176 | -94.9% |
| Trade debts | 44 | €718 | €649 | -€69 | -9.6% |
| Suppliers | 440/4 | €718 | €649 | -€69 | -9.6% |
| Taxes, remuneration and social security | 45 | €1,800 | €667 | -€1,133 | -62.9% |
| Taxes | 450/3 | €1,800 | €600 | -€1,200 | -66.7% |
| Remuneration and social security | 454/9 | - | €67 | +€67 | |
| Other amounts payable | 47/48 | €37,808 | €49,289 | +€11,481 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,948 | €10,207 | +€5,259 | +106.3% |
| Other operating charges | 640/8 | €1,170 | €1,188 | +€18 | +1.5% |
| Gross operating margin | 9900 | €15,174 | €33,673 | +€18,499 | +121.9% |
| Operating profit (loss) | 9901 | €9,056 | €22,278 | +€13,222 | +146.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,192 | €501 | -€692 | -58.0% |
| Recurring financial charges | 65 | €1,192 | €501 | -€692 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €7,864 | €21,778 | +€13,915 | +176.9% |
| Income taxes | 67/77 | €2,508 | €4,071 | +€1,563 | +62.3% |
| Profit (loss) for the period | 9904 | €5,355 | €17,707 | +€12,352 | +230.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,355 | €17,707 | +€12,352 | +230.6% |
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 5 October 2026 via checked.be.