ANRESTO 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.
ANRESTO DECOR
Largest movements
- Cash +€112,988
up €112,988 (+27.2%), from €415,991 to €528,979
mainly Net result for the year (+€115,868) and Receivables within one year (+€74,046)
- Receivables within one year -€74,046
down €74,046 (-98.5%), from €75,189 to €1,143
of which Trade receivables: -€50,479
- Tangible fixed assets +€43,198
up €43,198 (+6.2%), from €696,124 to €739,322
of which Land and buildings: +€49,267
- Stocks and contracts +€22,948
up €22,948 (+2.8%), from €829,802 to €852,750
- Reserves +€115,868
up €115,868 (+19.3%), from €599,765 to €715,632
of which Distributable reserves: +€129,997
- Tax, wage and social debts +€34,143
up €34,143 (+104%), from €32,728 to €66,871
of which Taxes: +€33,399
- Other debts -€29,574
down €29,574 (-94.9%), from €31,153 to €1,579
- Gross operating margin +€90,741
up €90,741 (+19.3%), from €469,579 to €560,320
- Staff costs +€39,157
up €39,157 (+13.3%), from €294,169 to €333,326
- Taxes +€19,753
up €19,753 (+51.9%), from €38,049 to €57,802
- Depreciation +€8,918
up €8,918 (+22.8%), from €39,077 to €47,996
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 | €2,030,023 | €2,137,645 | +€107,623 | +5.3% |
| Fixed assets | 21/28 | €697,174 | €740,372 | +€43,198 | +6.2% |
| Tangible fixed assets | 22/27 | €696,124 | €739,322 | +€43,198 | +6.2% |
| Land and buildings | 22 | €633,012 | €682,279 | +€49,267 | +7.8% |
| Plant, machinery and equipment | 23 | €60,477 | €55,236 | -€5,241 | -8.7% |
| Furniture and vehicles | 24 | €2,636 | €1,807 | -€828 | -31.4% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €1,332,848 | €1,397,273 | +€64,425 | +4.8% |
| Stocks and contracts in progress | 3 | €829,802 | €852,750 | +€22,948 | +2.8% |
| Stocks | 30/36 | €829,802 | €852,750 | +€22,948 | +2.8% |
| Amounts receivable within one year | 40/41 | €75,189 | €1,143 | -€74,046 | -98.5% |
| Trade receivables | 40 | €50,545 | €67 | -€50,479 | -99.9% |
| Other amounts receivable | 41 | €24,644 | €1,077 | -€23,567 | -95.6% |
| Cash at bank and in hand | 54/58 | €415,991 | €528,979 | +€112,988 | +27.2% |
| Deferred charges and accrued income | 490/1 | €11,866 | €14,401 | +€2,535 | +21.4% |
| Total equity and liabilities | 10/49 | €2,030,023 | €2,137,645 | +€107,623 | +5.3% |
| Equity | 10/15 | €1,814,729 | €1,930,596 | +€115,868 | +6.4% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €599,765 | €715,632 | +€115,868 | +19.3% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €295,215 | €281,085 | -€14,130 | -4.8% |
| Distributable reserves | 133 | €254,550 | €384,547 | +€129,997 | +51.1% |
| Profit (loss) carried forward | 14 | €714,964 | €714,964 | = | 0.0% |
| Provisions and deferred taxes | 16 | €98,405 | €93,695 | -€4,710 | -4.8% |
| Deferred taxes | 168 | €98,405 | €93,695 | -€4,710 | -4.8% |
| Amounts payable | 17/49 | €116,889 | €113,354 | -€3,535 | -3.0% |
| Amounts payable within one year | 42/48 | €116,889 | €113,354 | -€3,535 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €12,429 | €9,453 | -€2,975 | -23.9% |
| Trade debts | 44 | €40,580 | €35,451 | -€5,129 | -12.6% |
| Suppliers | 440/4 | €40,580 | €35,451 | -€5,129 | -12.6% |
| Taxes, remuneration and social security | 45 | €32,728 | €66,871 | +€34,143 | +104% |
| Taxes | 450/3 | €9,049 | €42,448 | +€33,399 | +369% |
| Remuneration and social security | 454/9 | €23,678 | €24,423 | +€744 | +3.1% |
| Other amounts payable | 47/48 | €31,153 | €1,579 | -€29,574 | -94.9% |
| Remuneration, social security and pensions | 62 | €294,169 | €333,326 | +€39,157 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,077 | €47,996 | +€8,918 | +22.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,118 | €615 | -€503 | -45.0% |
| Other operating charges | 640/8 | €5,077 | €6,747 | +€1,669 | +32.9% |
| Gross operating margin | 9900 | €469,579 | €560,320 | +€90,741 | +19.3% |
| Operating profit (loss) | 9901 | €130,137 | €171,636 | +€41,499 | +31.9% |
| Financial income | 75/76B | €5,365 | €102 | -€5,264 | -98.1% |
| Recurring financial income | 75 | €5,365 | €102 | -€5,264 | -98.1% |
| Financial charges | 65/66B | €5,126 | €2,777 | -€2,348 | -45.8% |
| Recurring financial charges | 65 | €5,126 | €2,777 | -€2,348 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €130,376 | €168,960 | +€38,584 | +29.6% |
| Transfer from deferred taxes | 780 | - | €4,710 | +€4,710 | |
| Income taxes | 67/77 | €38,049 | €57,802 | +€19,753 | +51.9% |
| Profit (loss) for the period | 9904 | €92,327 | €115,868 | +€23,541 | +25.5% |
| Transfer from tax-exempt reserves | 789 | - | €14,130 | +€14,130 | |
| Profit (loss) for the period to be appropriated | 9905 | €92,327 | €129,997 | +€37,670 | +40.8% |
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 27 October 2026 via checked.be.