OIL & FEED @ DECUYPERE: what changed
OIL & FEED @ DECUYPERE
Largest movements
- Receivables within one year -€32,020
down €32,020 (-88.4%), from €36,226 to €4,206
of which Trade receivables: -€35,629
- Tangible fixed assets -€18,991
down €18,991 (-25.3%), from €75,162 to €56,171
of which Furniture and vehicles: -€14,761
- Stocks and contracts +€13,060
up €13,060 (+50.4%), from €25,897 to €38,957
- Cash +€9,004
up €9,004 (+2.4%), from €382,309 to €391,313
mainly Trade debts (+€101,116) and Receivables within one year (+€32,020)
- Trade debts +€101,116
new in 2025: €101,116
- Tax, wage and social debts -€74,692
down €74,692 (-99.6%), from €74,971 to €279
of which Taxes: -€61,192
- Profit (loss) carried forward -€53,129
new in 2025: -€53,129
- Gross operating margin -€46,943
down €46,943, from €44,861 to -€2,082
- Financial charges +€11,813
up €11,813 (+48.5%), from €24,352 to €36,165
- Financial income -€2,334
down €2,334 (-24.4%), from €9,581 to €7,247
- Taxes -€2,323
down €2,323 (-72.3%), from €3,214 to €891
- Other operating charges -€693
down €693 (-23.6%), from €2,940 to €2,247
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €821,039 | €791,035 | -€30,004 | -3.7% |
| Fixed assets | 21/28 | €75,162 | €56,171 | -€18,991 | -25.3% |
| Tangible fixed assets | 22/27 | €75,162 | €56,171 | -€18,991 | -25.3% |
| Land and buildings | 22 | €15,935 | €13,685 | -€2,250 | -14.1% |
| Plant, machinery and equipment | 23 | €4,146 | €2,166 | -€1,980 | -47.8% |
| Furniture and vehicles | 24 | €55,081 | €40,320 | -€14,761 | -26.8% |
| Current assets | 29/58 | €745,877 | €734,864 | -€11,013 | -1.5% |
| Stocks and contracts in progress | 3 | €25,897 | €38,957 | +€13,060 | +50.4% |
| Stocks | 30/36 | €25,897 | €38,957 | +€13,060 | +50.4% |
| Amounts receivable within one year | 40/41 | €36,226 | €4,206 | -€32,020 | -88.4% |
| Trade receivables | 40 | €36,226 | €596 | -€35,629 | -98.4% |
| Other amounts receivable | 41 | - | €3,610 | +€3,610 | |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €382,309 | €391,313 | +€9,004 | +2.4% |
| Deferred charges and accrued income | 490/1 | €1,446 | €388 | -€1,058 | -73.2% |
| Total equity and liabilities | 10/49 | €821,039 | €791,035 | -€30,004 | -3.7% |
| Equity | 10/15 | €741,022 | €687,893 | -€53,129 | -7.2% |
| Contributions | 10/11 | €418,600 | €418,600 | = | 0.0% |
| Reserves | 13 | €322,422 | €322,422 | = | 0.0% |
| Distributable reserves | 133 | €322,422 | €322,422 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€53,129 | -€53,129 | |
| Amounts payable | 17/49 | €80,017 | €103,142 | +€23,125 | +28.9% |
| Amounts payable within one year | 42/48 | €80,017 | €103,142 | +€23,125 | +28.9% |
| Trade debts | 44 | - | €101,116 | +€101,116 | |
| Suppliers | 440/4 | - | €101,116 | +€101,116 | |
| Advances received on contracts in progress | 46 | - | €1,620 | +€1,620 | |
| Taxes, remuneration and social security | 45 | €74,971 | €279 | -€74,692 | -99.6% |
| Taxes | 450/3 | €61,471 | €279 | -€61,192 | -99.5% |
| Remuneration and social security | 454/9 | €13,500 | - | -€13,500 | |
| Other amounts payable | 47/48 | €5,046 | €128 | -€4,918 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,111 | €18,991 | -€120 | -0.6% |
| Other operating charges | 640/8 | €2,940 | €2,247 | -€693 | -23.6% |
| Gross operating margin | 9900 | €44,861 | -€2,082 | -€46,943 | |
| Operating profit (loss) | 9901 | €22,810 | -€23,321 | -€46,130 | |
| Financial income | 75/76B | €9,581 | €7,247 | -€2,334 | -24.4% |
| Recurring financial income | 75 | €9,581 | €7,247 | -€2,334 | -24.4% |
| Financial charges | 65/66B | €24,352 | €36,165 | +€11,813 | +48.5% |
| Recurring financial charges | 65 | €24,352 | €36,165 | +€11,813 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €8,039 | -€52,239 | -€60,277 | |
| Income taxes | 67/77 | €3,214 | €891 | -€2,323 | -72.3% |
| Profit (loss) for the period | 9904 | €4,825 | -€53,129 | -€57,954 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,825 | -€53,129 | -€57,954 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.