DR. DECUPERE MARC: 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.
DR. DECUPERE MARC
Largest movements
- Cash -€219,084
down €219,084 (-53.9%), from €406,687 to €187,603
mainly Contributions, distributions and other (-€880,600) and Trade debts (-€157,344)
- Receivables within one year -€53,716
down €53,716 (-6.0%), from €897,210 to €843,494
of which Other amounts receivable: -€55,310
- Reserves -€689,509
down €689,509 (-64.7%), from €1.1m to €375,507
- Other debts +€658,248
up €658,248 (+26,502%), from €2,484 to €660,731
- Trade debts -€157,344
down €157,344 (-98.9%), from €159,127 to €1,783
- Tax, wage and social debts -€73,280
down €73,280 (-86.4%), from €84,780 to €11,500
- Gross operating margin -€52,229
down €52,229 (-17.1%), from €306,195 to €253,965
- Taxes -€12,886
down €12,886 (-17.4%), from €73,961 to €61,074
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 | €1,311,407 | €1,049,522 | -€261,886 | -20.0% |
| Fixed assets | 21/28 | €4,395 | €15,209 | +€10,814 | +246% |
| Tangible fixed assets | 22/27 | €4,395 | €15,209 | +€10,814 | +246% |
| Furniture and vehicles | 24 | €4,395 | €1,834 | -€2,561 | -58.3% |
| Other tangible fixed assets | 26 | - | €13,375 | +€13,375 | |
| Current assets | 29/58 | €1,307,012 | €1,034,313 | -€272,699 | -20.9% |
| Amounts receivable within one year | 40/41 | €897,210 | €843,494 | -€53,716 | -6.0% |
| Trade receivables | 40 | - | €1,594 | +€1,594 | |
| Other amounts receivable | 41 | €897,210 | €841,900 | -€55,310 | -6.2% |
| Cash at bank and in hand | 54/58 | €406,687 | €187,603 | -€219,084 | -53.9% |
| Deferred charges and accrued income | 490/1 | €3,115 | €3,216 | +€101 | +3.2% |
| Total equity and liabilities | 10/49 | €1,311,407 | €1,049,522 | -€261,886 | -20.0% |
| Equity | 10/15 | €1,065,017 | €375,508 | -€689,509 | -64.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €1,065,016 | €375,507 | -€689,509 | -64.7% |
| Distributable reserves | 133 | €1,065,016 | €375,507 | -€689,509 | -64.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €246,390 | €674,014 | +€427,624 | +174% |
| Amounts payable within one year | 42/48 | €246,390 | €674,014 | +€427,624 | +174% |
| Trade debts | 44 | €159,127 | €1,783 | -€157,344 | -98.9% |
| Suppliers | 440/4 | €159,127 | €1,783 | -€157,344 | -98.9% |
| Taxes, remuneration and social security | 45 | €84,780 | €11,500 | -€73,280 | -86.4% |
| Taxes | 450/3 | €84,780 | €11,500 | -€73,280 | -86.4% |
| Other amounts payable | 47/48 | €2,484 | €660,731 | +€658,248 | +26,502% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,580 | €3,047 | +€468 | +18.1% |
| Other operating charges | 640/8 | €1,760 | €2,738 | +€979 | +55.6% |
| Gross operating margin | 9900 | €306,195 | €253,965 | -€52,229 | -17.1% |
| Operating profit (loss) | 9901 | €301,855 | €248,179 | -€53,676 | -17.8% |
| Financial income | 75/76B | €2,271 | €5,301 | +€3,030 | +133% |
| Recurring financial income | 75 | €2,271 | €5,301 | +€3,030 | +133% |
| Financial charges | 65/66B | €340 | €1,315 | +€975 | +287% |
| Recurring financial charges | 65 | €340 | €1,315 | +€975 | +287% |
| Profit (loss) for the period before taxes | 9903 | €303,786 | €252,165 | -€51,621 | -17.0% |
| Income taxes | 67/77 | €73,961 | €61,074 | -€12,886 | -17.4% |
| Profit (loss) for the period | 9904 | €229,826 | €191,091 | -€38,735 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €229,826 | €191,091 | -€38,735 | -16.9% |
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 17 October 2026 via checked.be.