AP 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.
AP DECOR
Largest movements
- Receivables within one year -€7,294
down €7,294 (-22.9%), from €31,872 to €24,578
of which Trade receivables: -€7,274
- Cash +€1,203
up €1,203 (+8.1%), from €14,886 to €16,089
mainly Receivables within one year (+€7,294) and Net result for the year (+€5,176)
- Trade debts -€14,966
down €14,966 (-39.9%), from €37,553 to €22,587
- Profit (loss) carried forward +€5,176
up €5,176 (+94.6%), from €5,474 to €10,650
- Tax, wage and social debts +€3,724
up €3,724 (+166%), from €2,243 to €5,967
of which Taxes: +€2,405
- Financial charges +€948
up €948 (+918%), from €103 to €1,052
of which Financial charges: +€943
- Gross operating margin +€618
up €618 (+8.9%), from €6,942 to €7,559
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,770 | €40,704 | -€6,066 | -13.0% |
| Current assets | 29/58 | €46,770 | €40,704 | -€6,066 | -13.0% |
| Stocks and contracts in progress | 3 | €12 | €37 | +€25 | +208% |
| Stocks | 30/36 | €12 | €37 | +€25 | +208% |
| Amounts receivable within one year | 40/41 | €31,872 | €24,578 | -€7,294 | -22.9% |
| Trade receivables | 40 | €24,135 | €16,861 | -€7,274 | -30.1% |
| Other amounts receivable | 41 | €7,737 | €7,717 | -€20 | -0.3% |
| Cash at bank and in hand | 54/58 | €14,886 | €16,089 | +€1,203 | +8.1% |
| Total equity and liabilities | 10/49 | €46,770 | €40,704 | -€6,066 | -13.0% |
| Equity | 10/15 | €6,974 | €12,150 | +€5,176 | +74.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,474 | €10,650 | +€5,176 | +94.6% |
| Amounts payable | 17/49 | €39,796 | €28,554 | -€11,242 | -28.2% |
| Amounts payable within one year | 42/48 | €39,796 | €28,554 | -€11,242 | -28.2% |
| Trade debts | 44 | €37,553 | €22,587 | -€14,966 | -39.9% |
| Suppliers | 440/4 | €37,553 | €22,587 | -€14,966 | -39.9% |
| Taxes, remuneration and social security | 45 | €2,243 | €5,967 | +€3,724 | +166% |
| Taxes | 450/3 | €2,243 | €4,648 | +€2,405 | +107% |
| Remuneration and social security | 454/9 | - | €1,319 | +€1,319 | |
| Other operating charges | 640/8 | - | €37 | +€37 | |
| Gross operating margin | 9900 | €6,942 | €7,559 | +€618 | +8.9% |
| Operating profit (loss) | 9901 | €6,942 | €7,522 | +€580 | +8.4% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €103 | €1,052 | +€948 | +918% |
| Recurring financial charges | 65 | €103 | €1,046 | +€943 | +913% |
| Non-recurring financial charges | 66B | - | €6 | +€6 | |
| Profit (loss) for the period before taxes | 9903 | €6,842 | €6,471 | -€372 | -5.4% |
| Income taxes | 67/77 | €1,368 | €1,294 | -€74 | -5.4% |
| Profit (loss) for the period | 9904 | €5,474 | €5,176 | -€297 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,474 | €5,176 | -€297 | -5.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.