ABC DECOR: what changed
Two fiscal 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 DECOR
Largest movements
- Receivables within one year -€2,131
down €2,131 (-13.3%), from €16,048 to €13,917
of which Other amounts receivable: -€2,717
- Tangible fixed assets -€1,255
down €1,255 (-100.0%), from €1,255 to €0
of which Furniture and vehicles: -€1,255
- Deferred charges and accrued income +€948
up €948, from €0 to €948
- Cash -€349
down €349 (-13.8%), from €2,518 to €2,169
mainly Other debts (-€3,559) and Deferred charges and accrued income (-€948)
- Other debts -€3,559
down €3,559 (-61.5%), from €5,786 to €2,227
- Trade debts +€1,932
up €1,932 (+64.1%), from €3,016 to €4,947
- Tax, wage and social debts -€723
down €723 (-100.0%), from €723 to €0
of which Taxes: -€388
- Profit (loss) carried forward -€437
down €437 (-19.0%), from €2,303 to €1,867
- Turnover -€5,440
down €5,440 (-9.2%), from €58,879 to €53,439
- Purchases and services +€3,454
up €3,454 (+5.9%), from €58,722 to €62,176
- Gross operating margin -€3,010
down €3,010 (-59.8%), from €5,029 to €2,019
- Depreciation -€1,235
down €1,235 (-49.6%), from €2,491 to €1,255
- Other operating charges -€930
down €930 (-57.0%), from €1,630 to €701
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,888 | €17,101 | -€2,787 | -14.0% |
| Fixed assets | 21/28 | €1,322 | €67 | -€1,255 | -94.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,255 | €0 | -€1,255 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,255 | €0 | -€1,255 | -100.0% |
| Financial fixed assets | 28 | €67 | €67 | = | 0.0% |
| Current assets | 29/58 | €18,565 | €17,034 | -€1,532 | -8.3% |
| Amounts receivable within one year | 40/41 | €16,048 | €13,917 | -€2,131 | -13.3% |
| Trade receivables | 40 | €10,179 | €10,765 | +€586 | +5.8% |
| Other amounts receivable | 41 | €5,869 | €3,152 | -€2,717 | -46.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,518 | €2,169 | -€349 | -13.8% |
| Deferred charges and accrued income | 490/1 | €0 | €948 | +€948 | |
| Total equity and liabilities | 10/49 | €19,888 | €17,101 | -€2,787 | -14.0% |
| Equity | 10/15 | €10,363 | €9,927 | -€437 | -4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,303 | €1,867 | -€437 | -19.0% |
| Amounts payable | 17/49 | €9,525 | €7,174 | -€2,350 | -24.7% |
| Amounts payable within one year | 42/48 | €9,525 | €7,174 | -€2,350 | -24.7% |
| Trade debts | 44 | €3,016 | €4,947 | +€1,932 | +64.1% |
| Suppliers | 440/4 | €3,016 | €4,947 | +€1,932 | +64.1% |
| Taxes, remuneration and social security | 45 | €723 | €0 | -€723 | -100.0% |
| Taxes | 450/3 | €388 | €0 | -€388 | -100.0% |
| Remuneration and social security | 454/9 | €335 | €0 | -€335 | -100.0% |
| Other amounts payable | 47/48 | €5,786 | €2,227 | -€3,559 | -61.5% |
| Turnover | 70 | €58,879 | €53,439 | -€5,440 | -9.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,722 | €62,176 | +€3,454 | +5.9% |
| Remuneration, social security and pensions | 62 | -€125 | - | +€125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,491 | €1,255 | -€1,235 | -49.6% |
| Other operating charges | 640/8 | €1,630 | €701 | -€930 | -57.0% |
| Gross operating margin | 9900 | €5,029 | €2,019 | -€3,010 | -59.8% |
| Operating profit (loss) | 9901 | €1,032 | €63 | -€969 | -93.9% |
| Financial income | 75/76B | €1 | €0 | -€0 | -98.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -98.0% |
| Financial charges | 65/66B | €233 | €500 | +€267 | +114.4% |
| Recurring financial charges | 65 | €233 | €500 | +€267 | +114.4% |
| Profit (loss) for the period before taxes | 9903 | €800 | -€437 | -€1,236 | |
| Income taxes | 67/77 | €88 | -€0 | -€89 | |
| Profit (loss) for the period | 9904 | €711 | -€437 | -€1,148 | |
| Profit (loss) for the period to be appropriated | 9905 | €711 | -€437 | -€1,148 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.