AL-BAY-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.
AL-BAY-DECOR
Largest movements
- Stocks and contracts +€22,746
up €22,746 (+15.4%), from €147,724 to €170,470
- Cash -€12,473
down €12,473 (-53.2%), from €23,426 to €10,954
mainly Accrued charges and deferred income (-€119,561) and Stocks and contracts (-€22,746)
- Receivables within one year +€3,998
up €3,998 (+955%), from €419 to €4,417
- Accrued charges and deferred income -€119,561
no longer reported in 2025 (was €119,561)
- Other debts +€114,761
up €114,761 (+2,550%), from €4,500 to €119,261
- Trade debts +€19,022
up €19,022 (+1,679%), from €1,133 to €20,155
- Purchases and services -€64,265
down €64,265 (-37.8%), from €170,165 to €105,900
- Turnover -€38,830
down €38,830 (-21.9%), from €176,938 to €138,108
- Staff costs +€28,800
new in 2025: €28,800
- Gross operating margin +€25,435
up €25,435 (+376%), from €6,773 to €32,208
- Financial charges -€1,947
down €1,947 (-94.1%), from €2,069 to €122
of which Non-recurring financial charges: -€1,115
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 | €172,458 | €186,309 | +€13,852 | +8.0% |
| Fixed assets | 21/28 | €889 | €469 | -€420 | -47.2% |
| Tangible fixed assets | 22/27 | €889 | €469 | -€420 | -47.2% |
| Furniture and vehicles | 24 | €889 | €469 | -€420 | -47.2% |
| Current assets | 29/58 | €171,569 | €185,840 | +€14,272 | +8.3% |
| Stocks and contracts in progress | 3 | €147,724 | €170,470 | +€22,746 | +15.4% |
| Stocks | 30/36 | €147,724 | €170,470 | +€22,746 | +15.4% |
| Amounts receivable within one year | 40/41 | €419 | €4,417 | +€3,998 | +955% |
| Other amounts receivable | 41 | €419 | €4,417 | +€3,998 | +955% |
| Cash at bank and in hand | 54/58 | €23,426 | €10,954 | -€12,473 | -53.2% |
| Total equity and liabilities | 10/49 | €172,458 | €186,309 | +€13,852 | +8.0% |
| Equity | 10/15 | €37,151 | €38,341 | +€1,191 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,551 | €19,741 | +€1,191 | +6.4% |
| Amounts payable | 17/49 | €135,307 | €147,968 | +€12,661 | +9.4% |
| Amounts payable within one year | 42/48 | €15,746 | €147,968 | +€132,222 | +840% |
| Trade debts | 44 | €1,133 | €20,155 | +€19,022 | +1,679% |
| Suppliers | 440/4 | €1,133 | €20,155 | +€19,022 | +1,679% |
| Taxes, remuneration and social security | 45 | €10,113 | €8,552 | -€1,561 | -15.4% |
| Taxes | 450/3 | €10,113 | €8,552 | -€1,561 | -15.4% |
| Other amounts payable | 47/48 | €4,500 | €119,261 | +€114,761 | +2,550% |
| Accrued charges and deferred income | 492/3 | €119,561 | - | -€119,561 | |
| Turnover | 70 | €176,938 | €138,108 | -€38,830 | -21.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €170,165 | €105,900 | -€64,265 | -37.8% |
| Remuneration, social security and pensions | 62 | - | €28,800 | +€28,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371 | €420 | +€49 | +13.2% |
| Other operating charges | 640/8 | €549 | €642 | +€93 | +17.0% |
| Gross operating margin | 9900 | €6,773 | €32,208 | +€25,435 | +376% |
| Operating profit (loss) | 9901 | €5,853 | €2,346 | -€3,507 | -59.9% |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €2,069 | €122 | -€1,947 | -94.1% |
| Recurring financial charges | 65 | €954 | €122 | -€832 | -87.2% |
| Non-recurring financial charges | 66B | €1,115 | - | -€1,115 | |
| Profit (loss) for the period before taxes | 9903 | €3,784 | €2,259 | -€1,525 | -40.3% |
| Income taxes | 67/77 | €2,356 | €1,068 | -€1,288 | -54.7% |
| Profit (loss) for the period | 9904 | €1,428 | €1,191 | -€238 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,428 | €1,191 | -€238 | -16.6% |
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 20 October 2026 via checked.be.