ABC DECO & INTERIEUR: 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.
ABC DECO & INTERIEUR
Largest movements
- Tangible fixed assets -€9,577
down €9,577 (-20.6%), from €46,586 to €37,009
of which Leasing and similar rights: -€6,462
- Cash +€8,971
up €8,971 (+23.2%), from €38,717 to €47,688
mainly Other debts (+€58,974) and Depreciation (+€9,577)
- Receivables within one year -€3,857
down €3,857 (-17.2%), from €22,479 to €18,622
of which Trade receivables: -€5,441
- Stocks and contracts -€1,958
down €1,958 (-15.4%), from €12,738 to €10,780
- Reserves -€60,630
down €60,630 (-85.2%), from €71,172 to €10,542
of which Distributable reserves: -€58,770
- Other debts +€58,974
up €58,974 (+5,053%), from €1,167 to €60,141
- Debts after one year -€6,180
down €6,180 (-29.7%), from €20,774 to €14,594
- Trade debts +€1,484
up €1,484 (+866%), from €171 to €1,655
- Other operating charges -€10,236
down €10,236 (-44.8%), from €22,845 to €12,609
- Write-downs +€9,969
up €9,969 (+71.0%), from -€14,050 to -€4,081
- Depreciation +€4,282
up €4,282 (+80.9%), from €5,295 to €9,577
- Gross operating margin +€3,135
up €3,135 (+17.8%), from €17,633 to €20,768
- Financial charges -€275
down €275 (-12.2%), from €2,247 to €1,972
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 | €123,156 | €117,200 | -€5,956 | -4.8% |
| Fixed assets | 21/28 | €48,586 | €39,009 | -€9,577 | -19.7% |
| Tangible fixed assets | 22/27 | €46,586 | €37,009 | -€9,577 | -20.6% |
| Land and buildings | 22 | €14,009 | €12,411 | -€1,598 | -11.4% |
| Plant, machinery and equipment | 23 | €704 | €71 | -€633 | -89.9% |
| Furniture and vehicles | 24 | €1,716 | €833 | -€884 | -51.5% |
| Leasing and similar rights | 25 | €30,157 | €23,695 | -€6,462 | -21.4% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €74,570 | €78,191 | +€3,621 | +4.9% |
| Stocks and contracts in progress | 3 | €12,738 | €10,780 | -€1,958 | -15.4% |
| Stocks | 30/36 | €12,738 | €10,780 | -€1,958 | -15.4% |
| Amounts receivable within one year | 40/41 | €22,479 | €18,622 | -€3,857 | -17.2% |
| Trade receivables | 40 | €18,734 | €13,293 | -€5,441 | -29.0% |
| Other amounts receivable | 41 | €3,745 | €5,329 | +€1,584 | +42.3% |
| Cash at bank and in hand | 54/58 | €38,717 | €47,688 | +€8,971 | +23.2% |
| Deferred charges and accrued income | 490/1 | €637 | €1,101 | +€464 | +72.9% |
| Total equity and liabilities | 10/49 | €123,156 | €117,200 | -€5,956 | -4.8% |
| Equity | 10/15 | €89,772 | €29,142 | -€60,630 | -67.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,172 | €10,542 | -€60,630 | -85.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €69,312 | €10,542 | -€58,770 | -84.8% |
| Amounts payable | 17/49 | €33,385 | €88,058 | +€54,674 | +164% |
| Amounts payable after more than one year | 17 | €20,774 | €14,594 | -€6,180 | -29.7% |
| Financial debts | 170/4 | €20,774 | €14,594 | -€6,180 | -29.7% |
| Amounts payable within one year | 42/48 | €12,611 | €73,465 | +€60,854 | +483% |
| Current portion of amounts payable after more than one year | 42 | €5,905 | €6,227 | +€322 | +5.5% |
| Financial debts | 43 | €750 | €750 | = | 0.0% |
| Credit institutions | 430/8 | €750 | €750 | = | 0.0% |
| Trade debts | 44 | €171 | €1,655 | +€1,484 | +866% |
| Suppliers | 440/4 | €171 | €1,655 | +€1,484 | +866% |
| Taxes, remuneration and social security | 45 | €4,618 | €4,691 | +€74 | +1.6% |
| Taxes | 450/3 | €4,618 | €4,691 | +€74 | +1.6% |
| Other amounts payable | 47/48 | €1,167 | €60,141 | +€58,974 | +5,053% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,295 | €9,577 | +€4,282 | +80.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€14,050 | -€4,081 | +€9,969 | +71.0% |
| Other operating charges | 640/8 | €22,845 | €12,609 | -€10,236 | -44.8% |
| Gross operating margin | 9900 | €17,633 | €20,768 | +€3,135 | +17.8% |
| Operating profit (loss) | 9901 | €3,543 | €2,663 | -€880 | -24.8% |
| Financial income | 75/76B | €0 | €38 | +€38 | +54,243% |
| Recurring financial income | 75 | €0 | €38 | +€38 | +54,243% |
| Financial charges | 65/66B | €2,247 | €1,972 | -€275 | -12.2% |
| Recurring financial charges | 65 | €2,247 | €1,972 | -€275 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €1,296 | €729 | -€567 | -43.7% |
| Income taxes | 67/77 | €952 | €1,218 | +€266 | +27.9% |
| Profit (loss) for the period | 9904 | €344 | -€489 | -€832 | |
| Profit (loss) for the period to be appropriated | 9905 | €344 | -€489 | -€832 |
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.