DECUYPER SIMON: 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.
DECUYPER SIMON
Largest movements
- Receivables within one year +€203,391
up €203,391 (+208%), from €97,815 to €301,206
of which Other amounts receivable: +€184,569
- Receivables after one year -€158,880
down €158,880 (-65.6%), from €242,175 to €83,295
of which Other amounts receivable: -€158,880
- Cash +€20,507
up €20,507 (+20.8%), from €98,544 to €119,051
mainly Receivables after one year (+€158,880) and Net result for the year (+€77,297)
- Tangible fixed assets +€13,562
up €13,562 (+3.5%), from €392,778 to €406,340
of which Furniture and vehicles: +€28,394
- Reserves +€77,297
up €77,297 (+13.3%), from €579,469 to €656,766
of which Distributable reserves: +€79,157
- Current portion of long-term debt +€13,596
up €13,596 (+32.1%), from €42,396 to €55,991
- Tax, wage and social debts -€9,357
down €9,357 (-62.7%), from €14,913 to €5,556
of which Remuneration and social security: -€10,642
- Gross operating margin -€86,395
down €86,395 (-27.5%), from €314,033 to €227,638
- Staff costs -€49,828
down €49,828 (-39.9%), from €124,964 to €75,136
- Financial income +€5,093
up €5,093 (+756%), from €673 to €5,767
- Depreciation +€3,437
up €3,437 (+14.0%), from €24,507 to €27,945
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 | €836,342 | €918,818 | +€82,476 | +9.9% |
| Fixed assets | 21/28 | €392,831 | €406,393 | +€13,562 | +3.5% |
| Tangible fixed assets | 22/27 | €392,778 | €406,340 | +€13,562 | +3.5% |
| Land and buildings | 22 | €342,169 | €328,847 | -€13,322 | -3.9% |
| Plant, machinery and equipment | 23 | €13,316 | €11,806 | -€1,510 | -11.3% |
| Furniture and vehicles | 24 | €37,293 | €65,687 | +€28,394 | +76.1% |
| Financial fixed assets | 28 | €53 | €53 | = | 0.0% |
| Current assets | 29/58 | €443,511 | €512,425 | +€68,914 | +15.5% |
| Amounts receivable after more than one year | 29 | €242,175 | €83,295 | -€158,880 | -65.6% |
| Trade receivables | 290 | €83,295 | €83,295 | = | 0.0% |
| Other amounts receivable | 291 | €158,880 | - | -€158,880 | |
| Stocks and contracts in progress | 3 | €3,228 | €2,697 | -€532 | -16.5% |
| Stocks | 30/36 | €3,228 | €2,697 | -€532 | -16.5% |
| Amounts receivable within one year | 40/41 | €97,815 | €301,206 | +€203,391 | +208% |
| Trade receivables | 40 | €50,669 | €69,491 | +€18,822 | +37.1% |
| Other amounts receivable | 41 | €47,146 | €231,715 | +€184,569 | +391% |
| Cash at bank and in hand | 54/58 | €98,544 | €119,051 | +€20,507 | +20.8% |
| Deferred charges and accrued income | 490/1 | €1,749 | €6,177 | +€4,428 | +253% |
| Total equity and liabilities | 10/49 | €836,342 | €918,818 | +€82,476 | +9.9% |
| Equity | 10/15 | €604,474 | €681,771 | +€77,297 | +12.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €579,469 | €656,766 | +€77,297 | +13.3% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €577,609 | €656,766 | +€79,157 | +13.7% |
| Profit (loss) carried forward | 14 | €12,605 | €12,605 | = | 0.0% |
| Amounts payable | 17/49 | €231,867 | €237,046 | +€5,179 | +2.2% |
| Amounts payable after more than one year | 17 | €137,011 | €136,057 | -€954 | -0.7% |
| Financial debts | 170/4 | €137,011 | €136,057 | -€954 | -0.7% |
| Amounts payable within one year | 42/48 | €94,857 | €100,990 | +€6,133 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €42,396 | €55,991 | +€13,596 | +32.1% |
| Trade debts | 44 | €35,880 | €39,443 | +€3,562 | +9.9% |
| Suppliers | 440/4 | €35,880 | €39,443 | +€3,562 | +9.9% |
| Taxes, remuneration and social security | 45 | €14,913 | €5,556 | -€9,357 | -62.7% |
| Taxes | 450/3 | €265 | €1,551 | +€1,285 | +485% |
| Remuneration and social security | 454/9 | €14,648 | €4,005 | -€10,642 | -72.7% |
| Other amounts payable | 47/48 | €1,668 | €0 | -€1,668 | -100% |
| Remuneration, social security and pensions | 62 | €124,964 | €75,136 | -€49,828 | -39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,507 | €27,945 | +€3,437 | +14.0% |
| Other operating charges | 640/8 | €3,462 | €4,569 | +€1,108 | +32.0% |
| Gross operating margin | 9900 | €314,033 | €227,638 | -€86,395 | -27.5% |
| Operating profit (loss) | 9901 | €161,100 | €119,988 | -€41,112 | -25.5% |
| Financial income | 75/76B | €673 | €5,767 | +€5,093 | +756% |
| Recurring financial income | 75 | €673 | €5,767 | +€5,093 | +756% |
| Financial charges | 65/66B | €13,131 | €12,383 | -€749 | -5.7% |
| Recurring financial charges | 65 | €13,131 | €12,383 | -€749 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €148,642 | €113,372 | -€35,270 | -23.7% |
| Income taxes | 67/77 | €37,729 | €36,075 | -€1,654 | -4.4% |
| Profit (loss) for the period | 9904 | €110,913 | €77,297 | -€33,616 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €110,913 | €77,297 | -€33,616 | -30.3% |
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 19 October 2026 via checked.be.