DECUYPERE: 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.
DECUYPERE
Largest movements
- Cash -€284,330
down €284,330 (-75.2%), from €378,262 to €93,932
mainly Other debts (-€159,596) and Receivables within one year (-€126,656)
- Tangible fixed assets -€279,975
down €279,975 (-40.6%), from €688,887 to €408,912
of which Land and buildings: -€298,248
- Receivables within one year +€126,656
up €126,656 (+67.6%), from €187,350 to €314,006
of which Trade receivables: +€209,359
- Current investments +€110,000
new in 2025: €110,000
- Other debts -€159,596
down €159,596 (-71.9%), from €222,102 to €62,506
- Trade debts -€114,829
down €114,829 (-39.2%), from €293,208 to €178,379
- Debts after one year -€111,714
down €111,714 (-24.8%), from €450,351 to €338,637
- Reserves +€110,000
up €110,000 (+5914.0%), from €1,860 to €111,860
- Tax, wage and social debts -€47,504
down €47,504 (-90.7%), from €52,400 to €4,896
of which Taxes: -€31,194
- Gross operating margin -€148,280
down €148,280 (-37.3%), from €397,327 to €249,047
- Staff costs -€79,516
down €79,516 (-47.4%), from €167,615 to €88,099
- Other operating charges -€60,966
down €60,966 (-98.0%), from €62,201 to €1,235
- Depreciation -€14,890
down €14,890 (-49.4%), from €30,131 to €15,241
- Taxes -€9,561
down €9,561 (-26.6%), from €35,904 to €26,343
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 | €1,429,973 | €1,098,470 | -€331,503 | -23.2% |
| Fixed assets | 21/28 | €691,667 | €411,692 | -€279,975 | -40.5% |
| Tangible fixed assets | 22/27 | €688,887 | €408,912 | -€279,975 | -40.6% |
| Land and buildings | 22 | €684,813 | €386,565 | -€298,248 | -43.6% |
| Plant, machinery and equipment | 23 | €1,474 | €5,739 | +€4,265 | +289.3% |
| Furniture and vehicles | 24 | €2,600 | €16,608 | +€14,008 | +538.8% |
| Financial fixed assets | 28 | €2,780 | €2,780 | = | 0.0% |
| Current assets | 29/58 | €738,306 | €686,778 | -€51,528 | -7.0% |
| Stocks and contracts in progress | 3 | €172,694 | €168,840 | -€3,854 | -2.2% |
| Stocks | 30/36 | €172,694 | €168,840 | -€3,854 | -2.2% |
| Amounts receivable within one year | 40/41 | €187,350 | €314,006 | +€126,656 | +67.6% |
| Trade receivables | 40 | €76,040 | €285,399 | +€209,359 | +275.3% |
| Other amounts receivable | 41 | €111,310 | €28,607 | -€82,703 | -74.3% |
| Current investments | 50/53 | - | €110,000 | +€110,000 | |
| Cash at bank and in hand | 54/58 | €378,262 | €93,932 | -€284,330 | -75.2% |
| Total equity and liabilities | 10/49 | €1,429,973 | €1,098,470 | -€331,503 | -23.2% |
| Equity | 10/15 | €233,997 | €305,914 | +€71,917 | +30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €111,860 | +€110,000 | +5914.0% |
| Non-distributable reserves | 130/1 | €1,860 | €111,860 | +€110,000 | +5914.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Own shares acquired | 1312 | - | €110,000 | +€110,000 | |
| Profit (loss) carried forward | 14 | €213,537 | €175,454 | -€38,083 | -17.8% |
| Amounts payable | 17/49 | €1,195,976 | €792,556 | -€403,420 | -33.7% |
| Amounts payable after more than one year | 17 | €450,351 | €338,637 | -€111,714 | -24.8% |
| Financial debts | 170/4 | €450,351 | €338,637 | -€111,714 | -24.8% |
| Amounts payable within one year | 42/48 | €745,625 | €451,129 | -€294,496 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €77,915 | €71,938 | -€5,977 | -7.7% |
| Financial debts | 43 | €100,000 | €133,410 | +€33,410 | +33.4% |
| Credit institutions | 430/8 | €100,000 | €133,410 | +€33,410 | +33.4% |
| Trade debts | 44 | €293,208 | €178,379 | -€114,829 | -39.2% |
| Suppliers | 440/4 | €293,208 | €178,379 | -€114,829 | -39.2% |
| Taxes, remuneration and social security | 45 | €52,400 | €4,896 | -€47,504 | -90.7% |
| Taxes | 450/3 | €31,194 | - | -€31,194 | |
| Remuneration and social security | 454/9 | €21,206 | €4,896 | -€16,310 | -76.9% |
| Other amounts payable | 47/48 | €222,102 | €62,506 | -€159,596 | -71.9% |
| Accrued charges and deferred income | 492/3 | - | €2,790 | +€2,790 | |
| Non-recurring operating income | 76A | €234,485 | €184,788 | -€49,697 | -21.2% |
| Remuneration, social security and pensions | 62 | €167,615 | €88,099 | -€79,516 | -47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,131 | €15,241 | -€14,890 | -49.4% |
| Other operating charges | 640/8 | €62,201 | €1,235 | -€60,966 | -98.0% |
| Gross operating margin | 9900 | €397,327 | €249,047 | -€148,280 | -37.3% |
| Operating profit (loss) | 9901 | €137,380 | €144,472 | +€7,092 | +5.2% |
| Financial income | 75/76B | €4 | €360 | +€356 | +8900.0% |
| Recurring financial income | 75 | €4 | €360 | +€356 | +8900.0% |
| Financial charges | 65/66B | €24,012 | €26,572 | +€2,560 | +10.7% |
| Recurring financial charges | 65 | €24,012 | €26,572 | +€2,560 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €113,372 | €118,260 | +€4,888 | +4.3% |
| Income taxes | 67/77 | €35,904 | €26,343 | -€9,561 | -26.6% |
| Profit (loss) for the period | 9904 | €77,468 | €91,917 | +€14,449 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €77,468 | €91,917 | +€14,449 | +18.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.