AC 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.
AC Decor+
Largest movements
- Cash -€77,412
down €77,412 (-49.2%), from €157,254 to €79,842
mainly Trade debts (-€147,863) and Deferred charges and accrued income (-€14,897)
- Receivables within one year -€75,285
down €75,285 (-85.9%), from €87,620 to €12,335
of which Trade receivables: -€75,400
- Tangible fixed assets -€40,410
down €40,410 (-25.9%), from €156,159 to €115,749
- Deferred charges and accrued income +€14,897
up €14,897 (+742.3%), from €2,007 to €16,904
- Trade debts -€147,863
down €147,863 (-97.0%), from €152,366 to €4,503
- Tax, wage and social debts -€11,436
down €11,436 (-54.1%), from €21,156 to €9,720
- Debts after one year -€9,956
down €9,956 (-38.6%), from €25,825 to €15,870
- Other debts -€8,463
down €8,463 (-9.8%), from €86,404 to €77,940
- Gross operating margin -€69,073
down €69,073 (-62.4%), from €110,667 to €41,595
- Taxes -€21,481
down €21,481 (-86.5%), from €24,843 to €3,362
- Depreciation +€14,547
up €14,547 (+77.1%), from €18,877 to €33,424
- Financial charges -€2,009
down €2,009 (-59.8%), from €3,361 to €1,352
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.
Cash bridge derived
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 | €404,280 | €226,071 | -€178,209 | -44.1% |
| Fixed assets | 21/28 | €157,399 | €116,989 | -€40,410 | -25.7% |
| Tangible fixed assets | 22/27 | €156,159 | €115,749 | -€40,410 | -25.9% |
| Furniture and vehicles | 24 | €156,159 | €115,749 | -€40,410 | -25.9% |
| Financial fixed assets | 28 | €1,240 | €1,240 | = | 0.0% |
| Current assets | 29/58 | €246,881 | €109,081 | -€137,800 | -55.8% |
| Amounts receivable within one year | 40/41 | €87,620 | €12,335 | -€75,285 | -85.9% |
| Trade receivables | 40 | €87,500 | €12,100 | -€75,400 | -86.2% |
| Other amounts receivable | 41 | €119 | €235 | +€116 | +97.1% |
| Cash at bank and in hand | 54/58 | €157,254 | €79,842 | -€77,412 | -49.2% |
| Deferred charges and accrued income | 490/1 | €2,007 | €16,904 | +€14,897 | +742.3% |
| Total equity and liabilities | 10/49 | €404,280 | €226,071 | -€178,209 | -44.1% |
| Equity | 10/15 | €106,264 | €108,048 | +€1,784 | +1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €93,864 | €95,648 | +€1,784 | +1.9% |
| Distributable reserves | 133 | €93,864 | €95,648 | +€1,784 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €298,016 | €118,023 | -€179,993 | -60.4% |
| Amounts payable after more than one year | 17 | €25,825 | €15,870 | -€9,956 | -38.6% |
| Financial debts | 170/4 | €25,825 | €15,870 | -€9,956 | -38.6% |
| Amounts payable within one year | 42/48 | €270,187 | €102,028 | -€168,158 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €10,261 | €9,865 | -€396 | -3.9% |
| Trade debts | 44 | €152,366 | €4,503 | -€147,863 | -97.0% |
| Suppliers | 440/4 | €152,366 | €4,503 | -€147,863 | -97.0% |
| Taxes, remuneration and social security | 45 | €21,156 | €9,720 | -€11,436 | -54.1% |
| Taxes | 450/3 | €21,156 | €9,720 | -€11,436 | -54.1% |
| Other amounts payable | 47/48 | €86,404 | €77,940 | -€8,463 | -9.8% |
| Accrued charges and deferred income | 492/3 | €2,004 | €125 | -€1,879 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,877 | €33,424 | +€14,547 | +77.1% |
| Other operating charges | 640/8 | €2,112 | €1,673 | -€439 | -20.8% |
| Gross operating margin | 9900 | €110,667 | €41,595 | -€69,073 | -62.4% |
| Operating profit (loss) | 9901 | €89,678 | €6,498 | -€83,180 | -92.8% |
| Financial income | 75/76B | €517 | €0 | -€517 | -100.0% |
| Recurring financial income | 75 | €517 | €0 | -€517 | -100.0% |
| Financial charges | 65/66B | €3,361 | €1,352 | -€2,009 | -59.8% |
| Recurring financial charges | 65 | €3,361 | €1,352 | -€2,009 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | €86,834 | €5,146 | -€81,689 | -94.1% |
| Income taxes | 67/77 | €24,843 | €3,362 | -€21,481 | -86.5% |
| Profit (loss) for the period | 9904 | €61,991 | €1,784 | -€60,207 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €61,991 | €1,784 | -€60,207 | -97.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.