DEKUYPER PRODUCTS: 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.
DEKUYPER PRODUCTS
Largest movements
- Current investments +€100,371
new in 2025: €100,371
- Cash -€44,279
down €44,279 (-24.7%), from €179,170 to €134,891
mainly Debts after one year (-€159,024) and Contributions, distributions and other (-€121,225)
- Receivables within one year +€43,785
up €43,785 (+10.3%), from €425,725 to €469,510
of which Trade receivables: +€42,401
- Tangible fixed assets -€43,380
down €43,380 (-14.6%), from €297,167 to €253,787
of which Plant, machinery and equipment: -€28,417
- Other debts +€251,413
up €251,413 (+505%), from €49,812 to €301,225
- Debts after one year -€159,024
down €159,024 (-86.8%), from €183,108 to €24,084
- Current portion of long-term debt -€40,259
down €40,259 (-75.3%), from €53,491 to €13,232
- Trade debts +€24,125
up €24,125 (+6.5%), from €372,282 to €396,407
- Tax, wage and social debts -€17,159
down €17,159 (-14.8%), from €116,274 to €99,115
of which Remuneration and social security: -€16,796
- Staff costs -€325,050
down €325,050 (-56.8%), from €572,733 to €247,683
- Gross operating margin -€303,368
down €303,368 (-38.2%), from €793,778 to €490,411
- Depreciation -€53,411
down €53,411 (-52.7%), from €101,283 to €47,872
- Taxes +€14,928
up €14,928 (+50.5%), from €29,587 to €44,515
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,482,349 | €1,541,286 | +€58,937 | +4.0% |
| Fixed assets | 21/28 | €297,247 | €253,867 | -€43,380 | -14.6% |
| Tangible fixed assets | 22/27 | €297,167 | €253,787 | -€43,380 | -14.6% |
| Plant, machinery and equipment | 23 | €213,044 | €184,627 | -€28,417 | -13.3% |
| Furniture and vehicles | 24 | €41,660 | €33,293 | -€8,367 | -20.1% |
| Leasing and similar rights | 25 | €42,463 | €35,867 | -€6,596 | -15.5% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €1,185,102 | €1,287,419 | +€102,317 | +8.6% |
| Stocks and contracts in progress | 3 | €579,633 | €567,631 | -€12,002 | -2.1% |
| Stocks | 30/36 | €579,633 | €567,631 | -€12,002 | -2.1% |
| Amounts receivable within one year | 40/41 | €425,725 | €469,510 | +€43,785 | +10.3% |
| Trade receivables | 40 | €413,292 | €455,693 | +€42,401 | +10.3% |
| Other amounts receivable | 41 | €12,433 | €13,818 | +€1,385 | +11.1% |
| Current investments | 50/53 | - | €100,371 | +€100,371 | |
| Cash at bank and in hand | 54/58 | €179,170 | €134,891 | -€44,279 | -24.7% |
| Deferred charges and accrued income | 490/1 | €574 | €15,015 | +€14,441 | +2,516% |
| Total equity and liabilities | 10/49 | €1,482,349 | €1,541,286 | +€58,937 | +4.0% |
| Equity | 10/15 | €631,783 | €630,869 | -€914 | -0.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €581,783 | €580,869 | -€914 | -0.2% |
| Tax-exempt reserves | 132 | €143,208 | €142,294 | -€914 | -0.6% |
| Distributable reserves | 133 | €438,574 | €438,574 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €73,741 | €73,271 | -€471 | -0.6% |
| Deferred taxes | 168 | €73,741 | €73,271 | -€471 | -0.6% |
| Amounts payable | 17/49 | €776,825 | €837,146 | +€60,322 | +7.8% |
| Amounts payable after more than one year | 17 | €183,108 | €24,084 | -€159,024 | -86.8% |
| Financial debts | 170/4 | €183,108 | €24,084 | -€159,024 | -86.8% |
| Amounts payable within one year | 42/48 | €593,717 | €813,063 | +€219,346 | +36.9% |
| Current portion of amounts payable after more than one year | 42 | €53,491 | €13,232 | -€40,259 | -75.3% |
| Trade debts | 44 | €372,282 | €396,407 | +€24,125 | +6.5% |
| Suppliers | 440/4 | €372,282 | €396,407 | +€24,125 | +6.5% |
| Advances received on contracts in progress | 46 | €1,858 | €3,083 | +€1,225 | +65.9% |
| Taxes, remuneration and social security | 45 | €116,274 | €99,115 | -€17,159 | -14.8% |
| Taxes | 450/3 | €45,753 | €45,390 | -€363 | -0.8% |
| Remuneration and social security | 454/9 | €70,521 | €53,725 | -€16,796 | -23.8% |
| Other amounts payable | 47/48 | €49,812 | €301,225 | +€251,413 | +505% |
| Remuneration, social security and pensions | 62 | €572,733 | €247,683 | -€325,050 | -56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,283 | €47,872 | -€53,411 | -52.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,425 | €1,639 | -€3,785 | -69.8% |
| Other operating charges | 640/8 | €3,918 | €3,041 | -€877 | -22.4% |
| Non-recurring operating charges | 66A | - | €15,100 | +€15,100 | |
| Gross operating margin | 9900 | €793,778 | €490,411 | -€303,368 | -38.2% |
| Operating profit (loss) | 9901 | €110,421 | €175,076 | +€64,655 | +58.6% |
| Financial income | 75/76B | €0 | €2,608 | +€2,608 | |
| Recurring financial income | 75 | €0 | €2,608 | +€2,608 | |
| Financial charges | 65/66B | €18,319 | €13,328 | -€4,991 | -27.2% |
| Recurring financial charges | 65 | €18,319 | €13,328 | -€4,991 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €92,102 | €164,356 | +€72,254 | +78.4% |
| Transfer from deferred taxes | 780 | €941 | €471 | -€471 | -50.0% |
| Income taxes | 67/77 | €29,587 | €44,515 | +€14,928 | +50.5% |
| Profit (loss) for the period | 9904 | €63,457 | €120,311 | +€56,855 | +89.6% |
| Transfer from tax-exempt reserves | 789 | €1,828 | €914 | -€914 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,285 | €121,225 | +€55,941 | +85.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 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.