DRAFHANDEL DECUYPER: 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.
DRAFHANDEL DECUYPER
Largest movements
- Receivables within one year +€69,975
up €69,975 (+29.8%), from €234,872 to €304,847
of which Trade receivables: +€112,639
- Stocks and contracts -€56,290
down €56,290 (-34.9%), from €161,120 to €104,830
of which Contracts in progress: -€45,770
- Cash -€36,701
down €36,701 (-37.7%), from €97,270 to €60,569
mainly Trade debts (-€86,028) and Receivables within one year (-€69,975)
- Tangible fixed assets -€17,067
down €17,067 (-18.7%), from €91,149 to €74,082
of which Other tangible fixed assets: -€13,772
- Deferred charges and accrued income -€14,643
down €14,643 (-8.2%), from €178,037 to €163,394
- Trade debts -€86,028
down €86,028 (-31.6%), from €272,261 to €186,233
- Reserves +€43,400
up €43,400 (+24.2%), from €179,229 to €222,628
of which Distributable reserves: +€43,400
- Gross operating margin +€48,651
up €48,651 (+107%), from €45,372 to €94,023
- Financial charges +€5,766
up €5,766 (+79.9%), from €7,217 to €12,983
- Taxes +€3,914
up €3,914 (+34.9%), from €11,206 to €15,120
- Depreciation +€2,573
up €2,573 (+14.5%), from €17,702 to €20,274
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 | €831,447 | €788,721 | -€42,727 | -5.1% |
| Fixed assets | 21/28 | €91,149 | €74,082 | -€17,067 | -18.7% |
| Tangible fixed assets | 22/27 | €91,149 | €74,082 | -€17,067 | -18.7% |
| Plant, machinery and equipment | 23 | €7,816 | €5,211 | -€2,605 | -33.3% |
| Furniture and vehicles | 24 | €1,008 | €318 | -€690 | -68.5% |
| Other tangible fixed assets | 26 | €82,325 | €68,554 | -€13,772 | -16.7% |
| Current assets | 29/58 | €740,298 | €714,639 | -€25,660 | -3.5% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €161,120 | €104,830 | -€56,290 | -34.9% |
| Stocks | 30/36 | €40,720 | €30,200 | -€10,520 | -25.8% |
| Contracts in progress | 37 | €120,400 | €74,630 | -€45,770 | -38.0% |
| Amounts receivable within one year | 40/41 | €234,872 | €304,847 | +€69,975 | +29.8% |
| Trade receivables | 40 | €183,592 | €296,231 | +€112,639 | +61.4% |
| Other amounts receivable | 41 | €51,280 | €8,616 | -€42,665 | -83.2% |
| Current investments | 50/53 | €38,999 | €50,999 | +€12,000 | +30.8% |
| Cash at bank and in hand | 54/58 | €97,270 | €60,569 | -€36,701 | -37.7% |
| Deferred charges and accrued income | 490/1 | €178,037 | €163,394 | -€14,643 | -8.2% |
| Total equity and liabilities | 10/49 | €831,447 | €788,721 | -€42,727 | -5.1% |
| Equity | 10/15 | €241,229 | €284,628 | +€43,400 | +18.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €179,229 | €222,628 | +€43,400 | +24.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €173,029 | €216,428 | +€43,400 | +25.1% |
| Amounts payable | 17/49 | €590,219 | €504,092 | -€86,127 | -14.6% |
| Amounts payable within one year | 42/48 | €579,319 | €499,192 | -€80,127 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €15,072 | €15,078 | +€7 | 0.0% |
| Financial debts | 43 | €225,000 | €225,000 | = | 0.0% |
| Credit institutions | 430/8 | €225,000 | €225,000 | = | 0.0% |
| Trade debts | 44 | €272,261 | €186,233 | -€86,028 | -31.6% |
| Suppliers | 440/4 | €272,261 | €186,233 | -€86,028 | -31.6% |
| Other amounts payable | 47/48 | €66,986 | €72,880 | +€5,895 | +8.8% |
| Accrued charges and deferred income | 492/3 | €10,900 | €4,900 | -€6,000 | -55.0% |
| Remuneration, social security and pensions | 62 | €604 | €50 | -€554 | -91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,702 | €20,274 | +€2,573 | +14.5% |
| Other operating charges | 640/8 | €2,153 | €2,197 | +€44 | +2.0% |
| Gross operating margin | 9900 | €45,372 | €94,023 | +€48,651 | +107% |
| Operating profit (loss) | 9901 | €24,913 | €71,502 | +€46,589 | +187% |
| Financial income | 75/76B | €624 | €0 | -€624 | -100.0% |
| Recurring financial income | 75 | €624 | €0 | -€624 | -100.0% |
| Financial charges | 65/66B | €7,217 | €12,983 | +€5,766 | +79.9% |
| Recurring financial charges | 65 | €7,217 | €12,983 | +€5,766 | +79.9% |
| Profit (loss) for the period before taxes | 9903 | €18,320 | €58,519 | +€40,200 | +219% |
| Income taxes | 67/77 | €11,206 | €15,120 | +€3,914 | +34.9% |
| Profit (loss) for the period | 9904 | €7,114 | €43,400 | +€36,286 | +510% |
| Profit (loss) for the period to be appropriated | 9905 | €7,114 | €43,400 | +€36,286 | +510% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.