AFTRA 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.
AFTRA DECOR
Largest movements
- Cash +€10,352
up €10,352 (+244%), from €4,240 to €14,591
mainly Depreciation (+€15,058) and Net result for the year (+€10,001)
- Tangible fixed assets -€9,398
down €9,398 (-24.6%), from €38,146 to €28,749
- Receivables within one year +€3,503
up €3,503 (+50.6%), from €6,918 to €10,421
of which Trade receivables: +€2,667
- Profit (loss) carried forward +€10,001
up €10,001, from -€3,470 to €6,530
- Debts after one year -€6,967
down €6,967 (-25.2%), from €27,690 to €20,723
- Trade debts +€4,904
up €4,904 (+136%), from €3,611 to €8,514
- Other debts -€3,175
down €3,175 (-72.3%), from €4,392 to €1,217
- Tax, wage and social debts -€749
down €749 (-7.5%), from €9,947 to €9,197
of which Taxes: -€2,132
- Gross operating margin +€43,504
up €43,504, from -€6,450 to €37,054
- Depreciation +€10,280
up €10,280 (+215%), from €4,778 to €15,058
- Staff costs +€3,669
new in 2024: €3,669
- Other operating charges +€3,113
up €3,113 (+262%), from €1,190 to €4,303
- Taxes +€2,173
up €2,173 (+664%), from €327 to €2,500
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.
Derived cash bridge
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 | €53,851 | €58,149 | +€4,297 | +8.0% |
| Formation expenses | 20 | €348 | €187 | -€160 | -46.2% |
| Fixed assets | 21/28 | €42,346 | €32,949 | -€9,398 | -22.2% |
| Tangible fixed assets | 22/27 | €38,146 | €28,749 | -€9,398 | -24.6% |
| Furniture and vehicles | 24 | €38,146 | €28,749 | -€9,398 | -24.6% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €11,157 | €25,013 | +€13,855 | +124% |
| Amounts receivable within one year | 40/41 | €6,918 | €10,421 | +€3,503 | +50.6% |
| Trade receivables | 40 | €6,310 | €8,977 | +€2,667 | +42.3% |
| Other amounts receivable | 41 | €608 | €1,444 | +€837 | +138% |
| Cash at bank and in hand | 54/58 | €4,240 | €14,591 | +€10,352 | +244% |
| Total equity and liabilities | 10/49 | €53,851 | €58,149 | +€4,297 | +8.0% |
| Equity | 10/15 | €1,530 | €11,530 | +€10,001 | +654% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,470 | €6,530 | +€10,001 | |
| Amounts payable | 17/49 | €52,322 | €46,618 | -€5,703 | -10.9% |
| Amounts payable after more than one year | 17 | €27,690 | €20,723 | -€6,967 | -25.2% |
| Financial debts | 170/4 | €27,690 | €20,723 | -€6,967 | -25.2% |
| Amounts payable within one year | 42/48 | €24,632 | €25,895 | +€1,263 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €6,683 | €6,967 | +€284 | +4.2% |
| Trade debts | 44 | €3,611 | €8,514 | +€4,904 | +136% |
| Suppliers | 440/4 | €3,611 | €8,514 | +€4,904 | +136% |
| Taxes, remuneration and social security | 45 | €9,947 | €9,197 | -€749 | -7.5% |
| Taxes | 450/3 | €9,864 | €7,732 | -€2,132 | -21.6% |
| Remuneration and social security | 454/9 | €82 | €1,465 | +€1,383 | +1,677% |
| Other amounts payable | 47/48 | €4,392 | €1,217 | -€3,175 | -72.3% |
| Remuneration, social security and pensions | 62 | - | €3,669 | +€3,669 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,778 | €15,058 | +€10,280 | +215% |
| Other operating charges | 640/8 | €1,190 | €4,303 | +€3,113 | +262% |
| Gross operating margin | 9900 | -€6,450 | €37,054 | +€43,504 | |
| Operating profit (loss) | 9901 | -€12,418 | €14,024 | +€26,442 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €644 | €1,524 | +€880 | +137% |
| Recurring financial charges | 65 | €644 | €1,524 | +€880 | +137% |
| Profit (loss) for the period before taxes | 9903 | -€13,062 | €12,501 | +€25,563 | |
| Income taxes | 67/77 | €327 | €2,500 | +€2,173 | +664% |
| Profit (loss) for the period | 9904 | -€13,389 | €10,001 | +€23,390 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,389 | €10,001 | +€23,390 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.