AISS 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.
AISS DECOR
Largest movements
- Receivables within one year -€28,586
down €28,586 (-36.2%), from €79,025 to €50,439
of which Other amounts receivable: -€26,136
- Tangible fixed assets -€22,623
down €22,623 (-30.2%), from €75,023 to €52,400
of which Furniture and vehicles: -€13,501
- Stocks and contracts -€2,324
no longer reported in 2025 (was €2,324)
- Cash +€1,690
up €1,690 (+19.8%), from €8,522 to €10,212
mainly Receivables within one year (+€28,586) and Depreciation (+€24,047)
- Other debts -€30,786
no longer reported in 2025 (was €30,786)
- Short-term financial debts -€7,500
down €7,500 (-88.2%), from €8,500 to €1,000
- Current portion of long-term debt -€7,055
down €7,055 (-89.2%), from €7,912 to €857
- Profit (loss) carried forward -€5,525
new in 2025: -€5,525
- Trade debts -€2,817
down €2,817 (-41.2%), from €6,843 to €4,026
- Gross operating margin -€11,087
down €11,087 (-30.8%), from €35,974 to €24,887
- Depreciation +€3,466
up €3,466 (+16.8%), from €20,581 to €24,047
- Taxes -€2,284
down €2,284 (-65.1%), from €3,507 to €1,223
- Financial charges -€1,320
down €1,320 (-47.6%), from €2,772 to €1,452
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 | €166,323 | €114,314 | -€52,009 | -31.3% |
| Fixed assets | 21/28 | €75,023 | €52,400 | -€22,623 | -30.2% |
| Tangible fixed assets | 22/27 | €75,023 | €52,400 | -€22,623 | -30.2% |
| Land and buildings | 22 | €37,818 | €30,269 | -€7,549 | -20.0% |
| Plant, machinery and equipment | 23 | €9,877 | €8,304 | -€1,573 | -15.9% |
| Furniture and vehicles | 24 | €27,328 | €13,827 | -€13,501 | -49.4% |
| Current assets | 29/58 | €91,300 | €61,914 | -€29,386 | -32.2% |
| Stocks and contracts in progress | 3 | €2,324 | - | -€2,324 | |
| Stocks | 30/36 | €2,324 | - | -€2,324 | |
| Amounts receivable within one year | 40/41 | €79,025 | €50,439 | -€28,586 | -36.2% |
| Trade receivables | 40 | €3,267 | €817 | -€2,450 | -75.0% |
| Other amounts receivable | 41 | €75,758 | €49,622 | -€26,136 | -34.5% |
| Cash at bank and in hand | 54/58 | €8,522 | €10,212 | +€1,690 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,429 | €1,263 | -€166 | -11.6% |
| Total equity and liabilities | 10/49 | €166,323 | €114,314 | -€52,009 | -31.3% |
| Equity | 10/15 | €107,426 | €101,901 | -€5,525 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,826 | €88,826 | = | 0.0% |
| Distributable reserves | 133 | €88,826 | €88,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,525 | -€5,525 | |
| Amounts payable | 17/49 | €58,897 | €12,413 | -€46,484 | -78.9% |
| Amounts payable after more than one year | 17 | €802 | - | -€802 | |
| Financial debts | 170/4 | €802 | - | -€802 | |
| Amounts payable within one year | 42/48 | €58,095 | €11,277 | -€46,818 | -80.6% |
| Current portion of amounts payable after more than one year | 42 | €7,912 | €857 | -€7,055 | -89.2% |
| Financial debts | 43 | €8,500 | €1,000 | -€7,500 | -88.2% |
| Credit institutions | 430/8 | €8,500 | €1,000 | -€7,500 | -88.2% |
| Trade debts | 44 | €6,843 | €4,026 | -€2,817 | -41.2% |
| Suppliers | 440/4 | €6,843 | €4,026 | -€2,817 | -41.2% |
| Taxes, remuneration and social security | 45 | €4,054 | €5,394 | +€1,340 | +33.1% |
| Taxes | 450/3 | €4,054 | €5,394 | +€1,340 | +33.1% |
| Other amounts payable | 47/48 | €30,786 | - | -€30,786 | |
| Accrued charges and deferred income | 492/3 | - | €1,136 | +€1,136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,581 | €24,047 | +€3,466 | +16.8% |
| Other operating charges | 640/8 | €3,793 | €3,577 | -€216 | -5.7% |
| Gross operating margin | 9900 | €35,974 | €24,887 | -€11,087 | -30.8% |
| Operating profit (loss) | 9901 | €11,600 | -€2,737 | -€14,337 | |
| Financial income | 75/76B | €1 | €31 | +€30 | +3,000% |
| Recurring financial income | 75 | €1 | €31 | +€30 | +3,000% |
| Financial charges | 65/66B | €2,772 | €1,452 | -€1,320 | -47.6% |
| Recurring financial charges | 65 | €2,772 | €1,452 | -€1,320 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €8,829 | -€4,158 | -€12,987 | |
| Income taxes | 67/77 | €3,507 | €1,223 | -€2,284 | -65.1% |
| Profit (loss) for the period | 9904 | €5,322 | -€5,381 | -€10,703 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,322 | -€5,381 | -€10,703 |
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 13 October 2026 via checked.be.