A - DECOR: 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.
A - DECOR
Largest movements
- Receivables after one year -€74,079
down €74,079 (-100%), from €74,079 to €0
- Receivables within one year +€31,095
up €31,095 (+260%), from €11,953 to €43,048
of which Other amounts receivable: +€27,191
- Cash +€9,053
up €9,053 (+49.1%), from €18,451 to €27,504
mainly Receivables after one year (+€74,079) and Net result for the year (+€21,602)
- Profit (loss) carried forward -€49,076
down €49,076 (-100%), from €49,076 to €0
- Reserves +€21,602
up €21,602 (+291%), from €7,428 to €29,031
of which Distributable reserves: +€21,602
- Tax, wage and social debts -€3,334
down €3,334 (-27.6%), from €12,082 to €8,748
- Other debts -€2,777
down €2,777 (-15.9%), from €17,500 to €14,723
- Gross operating margin +€22,547
up €22,547 (+199%), from €11,324 to €33,871
- Taxes +€6,463
up €6,463 (+143%), from €4,516 to €10,979
- Other operating charges -€1,437
down €1,437 (-48.1%), from €2,986 to €1,549
- Financial income -€1,276
down €1,276 (-31.7%), from €4,020 to €2,744
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 | €106,185 | €72,206 | -€33,979 | -32.0% |
| Fixed assets | 21/28 | €1,250 | €733 | -€517 | -41.4% |
| Tangible fixed assets | 22/27 | €1,250 | €733 | -€517 | -41.4% |
| Plant, machinery and equipment | 23 | €818 | €654 | -€164 | -20.0% |
| Furniture and vehicles | 24 | €432 | €79 | -€353 | -81.8% |
| Current assets | 29/58 | €104,936 | €71,473 | -€33,462 | -31.9% |
| Amounts receivable after more than one year | 29 | €74,079 | €0 | -€74,079 | -100% |
| Other amounts receivable | 291 | €74,079 | €0 | -€74,079 | -100% |
| Amounts receivable within one year | 40/41 | €11,953 | €43,048 | +€31,095 | +260% |
| Trade receivables | 40 | €11,953 | €15,857 | +€3,904 | +32.7% |
| Other amounts receivable | 41 | €0 | €27,191 | +€27,191 | |
| Cash at bank and in hand | 54/58 | €18,451 | €27,504 | +€9,053 | +49.1% |
| Deferred charges and accrued income | 490/1 | €452 | €921 | +€468 | +104% |
| Total equity and liabilities | 10/49 | €106,185 | €72,206 | -€33,979 | -32.0% |
| Equity | 10/15 | €75,096 | €47,623 | -€27,474 | -36.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,428 | €29,031 | +€21,602 | +291% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,569 | €27,171 | +€21,602 | +388% |
| Profit (loss) carried forward | 14 | €49,076 | €0 | -€49,076 | -100% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €31,089 | €24,584 | -€6,505 | -20.9% |
| Amounts payable within one year | 42/48 | €31,089 | €24,584 | -€6,505 | -20.9% |
| Trade debts | 44 | €1,507 | €1,113 | -€394 | -26.1% |
| Suppliers | 440/4 | €1,507 | €1,113 | -€394 | -26.1% |
| Taxes, remuneration and social security | 45 | €12,082 | €8,748 | -€3,334 | -27.6% |
| Taxes | 450/3 | €12,082 | €8,748 | -€3,334 | -27.6% |
| Other amounts payable | 47/48 | €17,500 | €14,723 | -€2,777 | -15.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €517 | €517 | = | 0.0% |
| Other operating charges | 640/8 | €2,986 | €1,549 | -€1,437 | -48.1% |
| Gross operating margin | 9900 | €11,324 | €33,871 | +€22,547 | +199% |
| Operating profit (loss) | 9901 | €7,821 | €31,806 | +€23,985 | +307% |
| Financial income | 75/76B | €4,020 | €2,744 | -€1,276 | -31.7% |
| Recurring financial income | 75 | €4,020 | €2,744 | -€1,276 | -31.7% |
| Financial charges | 65/66B | €1,756 | €1,968 | +€213 | +12.1% |
| Recurring financial charges | 65 | €1,756 | €1,968 | +€213 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €10,085 | €32,581 | +€22,496 | +223% |
| Income taxes | 67/77 | €4,516 | €10,979 | +€6,463 | +143% |
| Profit (loss) for the period | 9904 | €5,569 | €21,602 | +€16,033 | +288% |
| Profit (loss) for the period to be appropriated | 9905 | €5,569 | €21,602 | +€16,033 | +288% |
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.