ART - DECO INTERIEUR: what changed
What changed
ART - DECO INTERIEUR
NACE 46.832, Wholesale of timber
filed annual accounts (NBB)
Net result for the year
€53,914
2024 · €53,073+€841
Equity
€1.4m
2024 · €1.3m+€53,914
Cash
€10,842
2024 · €162,825-€151,983
Balance sheet total
€2.6m
2024 · €2.9m-€278,054
Largest movements
Assets
- Cash -€151,983
down €151,983 (-93.3%), from €162,825 to €10,842
mainly Trade debts (-€222,271) and Debts after one year (-€92,401)
- Receivables within one year -€76,579
down €76,579 (-13.8%), from €555,543 to €478,964
of which Trade receivables: -€94,104
- Tangible fixed assets -€60,602
down €60,602 (-22.5%), from €269,375 to €208,773
of which Plant, machinery and equipment: -€44,660
Equity and liabilities
- Trade debts -€222,271
down €222,271 (-21.4%), from €1.0m to €817,489
- Debts after one year -€92,401
down €92,401 (-100%), from €92,401 to €0
- Profit (loss) carried forward +€53,914
up €53,914 (+4.1%), from €1.3m to €1.4m
- Short-term financial debts +€39,568
new in 2025: €39,568
- Current portion of long-term debt -€29,464
down €29,464 (-24.2%), from €121,865 to €92,401
Income statement
- Gross operating margin -€57,157
down €57,157 (-9.7%), from €587,117 to €529,960
- Staff costs -€30,144
down €30,144 (-8.2%), from €366,284 to €336,140
- Taxes -€26,704
down €26,704 (-52.3%), from €51,065 to €24,361
- Other operating charges +€17,243
up €17,243 (+1,091%), from €1,580 to €18,823
- Depreciation -€12,576
down €12,576 (-18.6%), from €67,720 to €55,145
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€53,073
Gross operating margin
-€57,157
Staff costs
+€30,144
Depreciation
+€12,576
Other operating charges
-€17,243
Financial income
+€639
Financial charges
+€5,177
Taxes
+€26,704
Result 2025
€53,914
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€75,143
Investment
+€5,457
Financing
-€82,298
Cash 2024
€162,825
From operations (derived)
-€75,143
Net result for the year
+€53,914
Depreciation
+€55,145
Stocks and contracts
-€11,188
Receivables within one year
+€76,579
Deferred charges and accrued income
+€78
Trade debts
-€222,271
Tax, wage and social debts
-€22,333
Advances received
-€5,065
Investment (derived)
+€5,457
Investment in fixed assets (net)
+€5,457
Financing
-€82,298
Debts after one year
-€92,401
Current portion of long-term debt
-€29,464
Short-term financial debts
+€39,568
Cash 2025
€10,842
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,899,735 | €2,621,681 | -€278,054 | -9.6% |
| Fixed assets | 21/28 | €271,285 | €210,683 | -€60,602 | -22.3% |
| Tangible fixed assets | 22/27 | €269,375 | €208,773 | -€60,602 | -22.5% |
| Plant, machinery and equipment | 23 | €244,355 | €199,695 | -€44,660 | -18.3% |
| Furniture and vehicles | 24 | €25,020 | €9,078 | -€15,942 | -63.7% |
| Financial fixed assets | 28 | €1,910 | €1,910 | = | 0.0% |
| Current assets | 29/58 | €2,628,450 | €2,410,998 | -€217,452 | -8.3% |
| Stocks and contracts in progress | 3 | €1,908,647 | €1,919,835 | +€11,188 | +0.6% |
| Stocks | 30/36 | €1,908,647 | €1,919,835 | +€11,188 | +0.6% |
| Amounts receivable within one year | 40/41 | €555,543 | €478,964 | -€76,579 | -13.8% |
| Trade receivables | 40 | €496,930 | €402,826 | -€94,104 | -18.9% |
| Other amounts receivable | 41 | €58,612 | €76,138 | +€17,526 | +29.9% |
| Cash at bank and in hand | 54/58 | €162,825 | €10,842 | -€151,983 | -93.3% |
| Deferred charges and accrued income | 490/1 | €1,435 | €1,357 | -€78 | -5.4% |
| Total equity and liabilities | 10/49 | €2,899,735 | €2,621,681 | -€278,054 | -9.6% |
| Equity | 10/15 | €1,319,029 | €1,372,942 | +€53,914 | +4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,310,969 | €1,364,882 | +€53,914 | +4.1% |
| Amounts payable | 17/49 | €1,580,706 | €1,248,738 | -€331,968 | -21.0% |
| Amounts payable after more than one year | 17 | €92,401 | €0 | -€92,401 | -100% |
| Financial debts | 170/4 | €92,401 | €0 | -€92,401 | -100% |
| Amounts payable within one year | 42/48 | €1,488,305 | €1,248,738 | -€239,567 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €121,865 | €92,401 | -€29,464 | -24.2% |
| Financial debts | 43 | - | €39,568 | +€39,568 | |
| Credit institutions | 430/8 | - | €39,568 | +€39,568 | |
| Trade debts | 44 | €1,039,761 | €817,489 | -€222,271 | -21.4% |
| Suppliers | 440/4 | €1,039,761 | €817,489 | -€222,271 | -21.4% |
| Advances received on contracts in progress | 46 | €23,067 | €18,001 | -€5,065 | -22.0% |
| Taxes, remuneration and social security | 45 | €64,446 | €42,113 | -€22,333 | -34.7% |
| Taxes | 450/3 | €34,682 | €21,951 | -€12,731 | -36.7% |
| Remuneration and social security | 454/9 | €29,764 | €20,162 | -€9,602 | -32.3% |
| Other amounts payable | 47/48 | €239,166 | €239,166 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €366,284 | €336,140 | -€30,144 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,720 | €55,145 | -€12,576 | -18.6% |
| Other operating charges | 640/8 | €1,580 | €18,823 | +€17,243 | +1,091% |
| Gross operating margin | 9900 | €587,117 | €529,960 | -€57,157 | -9.7% |
| Operating profit (loss) | 9901 | €151,532 | €119,852 | -€31,680 | -20.9% |
| Financial income | 75/76B | €2 | €642 | +€639 | +27,328% |
| Recurring financial income | 75 | €2 | €642 | +€639 | +27,328% |
| Financial charges | 65/66B | €47,396 | €42,220 | -€5,177 | -10.9% |
| Recurring financial charges | 65 | €47,396 | €42,220 | -€5,177 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €104,138 | €78,274 | -€25,864 | -24.8% |
| Income taxes | 67/77 | €51,065 | €24,361 | -€26,704 | -52.3% |
| Profit (loss) for the period | 9904 | €53,073 | €53,914 | +€841 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,073 | €53,914 | +€841 | +1.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.