Dekopat: 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.
Dekopat
Largest movements
- Cash -€15,990
down €15,990 (-20.1%), from €79,570 to €63,580
mainly Receivables within one year (-€11,262) and Net result for the year (-€5,913)
- Receivables within one year +€11,262
up €11,262 (+49.2%), from €22,914 to €34,176
of which Other amounts receivable: +€6,842
- Profit (loss) carried forward -€5,913
down €5,913 (-27.0%), from -€21,887 to -€27,800
- Gross operating margin +€3,842
up €3,842 (+70.8%), from -€5,425 to -€1,583
- Other operating charges +€159
up €159 (+3.0%), from €5,362 to €5,521
- Financial income -€149
down €149 (-8.5%), from €1,761 to €1,612
- Financial charges -€145
down €145 (-35.8%), from €406 to €261
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 | €207,291 | €203,343 | -€3,949 | -1.9% |
| Fixed assets | 21/28 | €58,869 | €58,869 | = | 0.0% |
| Tangible fixed assets | 22/27 | €58,869 | €58,869 | = | 0.0% |
| Land and buildings | 22 | €58,869 | €58,869 | = | 0.0% |
| Current assets | 29/58 | €148,422 | €144,473 | -€3,949 | -2.7% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,914 | €34,176 | +€11,262 | +49.2% |
| Trade receivables | 40 | - | €4,420 | +€4,420 | |
| Other amounts receivable | 41 | €22,914 | €29,756 | +€6,842 | +29.9% |
| Cash at bank and in hand | 54/58 | €79,570 | €63,580 | -€15,990 | -20.1% |
| Deferred charges and accrued income | 490/1 | €5,938 | €6,717 | +€779 | +13.1% |
| Total equity and liabilities | 10/49 | €207,291 | €203,343 | -€3,949 | -1.9% |
| Equity | 10/15 | €204,606 | €198,693 | -€5,913 | -2.9% |
| Contributions | 10/11 | €77,000 | €77,000 | = | 0.0% |
| Capital | 10 | €77,000 | €77,000 | = | 0.0% |
| Issued capital | 100 | €77,000 | €77,000 | = | 0.0% |
| Reserves | 13 | €149,493 | €149,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,179 | €10,179 | = | 0.0% |
| Legal reserve | 130 | €7,700 | €7,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,471 | €28,471 | = | 0.0% |
| Distributable reserves | 133 | €110,843 | €110,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,887 | -€27,800 | -€5,913 | -27.0% |
| Amounts payable | 17/49 | €2,685 | €4,650 | +€1,965 | +73.2% |
| Amounts payable within one year | 42/48 | €2,685 | €4,650 | +€1,965 | +73.2% |
| Trade debts | 44 | €2,638 | €4,561 | +€1,923 | +72.9% |
| Suppliers | 440/4 | €2,638 | €4,561 | +€1,923 | +72.9% |
| Taxes, remuneration and social security | 45 | €48 | €89 | +€41 | +86.6% |
| Taxes | 450/3 | €48 | €89 | +€41 | +86.6% |
| Non-recurring operating income | 76A | €16 | €4,000 | +€3,984 | +25104.8% |
| Other operating charges | 640/8 | €5,362 | €5,521 | +€159 | +3.0% |
| Gross operating margin | 9900 | -€5,425 | -€1,583 | +€3,842 | +70.8% |
| Operating profit (loss) | 9901 | -€10,786 | -€7,104 | +€3,683 | +34.1% |
| Financial income | 75/76B | €1,761 | €1,612 | -€149 | -8.5% |
| Recurring financial income | 75 | €1,761 | €1,612 | -€149 | -8.5% |
| Financial charges | 65/66B | €406 | €261 | -€145 | -35.8% |
| Recurring financial charges | 65 | €406 | €261 | -€145 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,432 | -€5,753 | +€3,679 | +39.0% |
| Income taxes | 67/77 | €173 | €161 | -€12 | -7.0% |
| Profit (loss) for the period | 9904 | -€9,604 | -€5,913 | +€3,691 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,604 | -€5,913 | +€3,691 | +38.4% |
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 6 October 2026 via checked.be.