DECUYPERE EVERT: 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.
DECUYPERE EVERT
Largest movements
- Tangible fixed assets +€59,824
up €59,824 (+1,055%), from €5,673 to €65,497
of which Furniture and vehicles: +€59,985
- Cash +€36,100
up €36,100 (+223%), from €16,195 to €52,295
mainly Debts after one year (+€40,808) and Net result for the year (+€18,267)
- Receivables within one year -€9,003
down €9,003 (-45.1%), from €19,963 to €10,960
of which Trade receivables: -€7,503
- Deferred charges and accrued income -€1,706
down €1,706 (-100%), from €1,706 to €0
- Debts after one year +€40,808
up €40,808, from €0 to €40,808
- Reserves +€18,267
up €18,267 (+31.5%), from €57,941 to €76,208
of which Distributable reserves: +€18,267
- Trade debts +€10,669
up €10,669 (+761%), from €1,402 to €12,071
- Tax, wage and social debts +€8,164
up €8,164, from €0 to €8,164
- Current portion of long-term debt +€6,758
up €6,758 (+108%), from €6,229 to €12,987
- Gross operating margin +€16,292
up €16,292 (+74.4%), from €21,906 to €38,198
- Taxes +€5,137
up €5,137 (+120%), from €4,293 to €9,430
- Financial charges +€817
up €817 (+71.0%), from €1,150 to €1,967
- Depreciation +€649
up €649 (+8.1%), from €8,027 to €8,676
- Financial income -€552
down €552 (-26.7%), from €2,068 to €1,516
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 | €71,772 | €156,987 | +€85,215 | +119% |
| Fixed assets | 21/28 | €5,673 | €65,497 | +€59,824 | +1,055% |
| Tangible fixed assets | 22/27 | €5,673 | €65,497 | +€59,824 | +1,055% |
| Plant, machinery and equipment | 23 | €179 | €18 | -€161 | -90.1% |
| Furniture and vehicles | 24 | €5,494 | €65,480 | +€59,985 | +1,092% |
| Current assets | 29/58 | €66,099 | €91,490 | +€25,391 | +38.4% |
| Amounts receivable after more than one year | 29 | €28,235 | €28,235 | = | 0.0% |
| Other amounts receivable | 291 | €28,235 | €28,235 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,963 | €10,960 | -€9,003 | -45.1% |
| Trade receivables | 40 | €12,568 | €5,065 | -€7,503 | -59.7% |
| Other amounts receivable | 41 | €7,395 | €5,895 | -€1,500 | -20.3% |
| Cash at bank and in hand | 54/58 | €16,195 | €52,295 | +€36,100 | +223% |
| Deferred charges and accrued income | 490/1 | €1,706 | €0 | -€1,706 | -100% |
| Total equity and liabilities | 10/49 | €71,772 | €156,987 | +€85,215 | +119% |
| Equity | 10/15 | €64,141 | €82,408 | +€18,267 | +28.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,941 | €76,208 | +€18,267 | +31.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,185 | €3,185 | = | 0.0% |
| Distributable reserves | 133 | €52,897 | €71,163 | +€18,267 | +34.5% |
| Amounts payable | 17/49 | €7,631 | €74,579 | +€66,949 | +877% |
| Amounts payable after more than one year | 17 | €0 | €40,808 | +€40,808 | |
| Financial debts | 170/4 | €0 | €40,808 | +€40,808 | |
| Amounts payable within one year | 42/48 | €7,631 | €33,222 | +€25,591 | +335% |
| Current portion of amounts payable after more than one year | 42 | €6,229 | €12,987 | +€6,758 | +108% |
| Trade debts | 44 | €1,402 | €12,071 | +€10,669 | +761% |
| Suppliers | 440/4 | €1,402 | €12,071 | +€10,669 | +761% |
| Taxes, remuneration and social security | 45 | €0 | €8,164 | +€8,164 | |
| Taxes | 450/3 | €0 | €8,164 | +€8,164 | |
| Accrued charges and deferred income | 492/3 | - | €549 | +€549 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,027 | €8,676 | +€649 | +8.1% |
| Other operating charges | 640/8 | €1,419 | €1,374 | -€44 | -3.1% |
| Gross operating margin | 9900 | €21,906 | €38,198 | +€16,292 | +74.4% |
| Operating profit (loss) | 9901 | €12,461 | €28,148 | +€15,686 | +126% |
| Financial income | 75/76B | €2,068 | €1,516 | -€552 | -26.7% |
| Recurring financial income | 75 | €2,068 | €1,516 | -€552 | -26.7% |
| Financial charges | 65/66B | €1,150 | €1,967 | +€817 | +71.0% |
| Recurring financial charges | 65 | €1,150 | €1,967 | +€817 | +71.0% |
| Profit (loss) for the period before taxes | 9903 | €13,378 | €27,696 | +€14,318 | +107% |
| Income taxes | 67/77 | €4,293 | €9,430 | +€5,137 | +120% |
| Profit (loss) for the period | 9904 | €9,085 | €18,267 | +€9,181 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €9,085 | €18,267 | +€9,181 | +101% |
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 27 October 2026 via checked.be.