B.A.I. DECOREN: what changed
B.A.I. DECOREN
Largest movements
- Receivables within one year +€26,377
up €26,377 (+560%), from €4,706 to €31,083
of which Trade receivables: +€24,306
- Tangible fixed assets -€8,853
down €8,853 (-40.0%), from €22,123 to €13,270
- Deferred charges and accrued income -€7,100
down €7,100 (-82.7%), from €8,583 to €1,483
- Cash -€783
down €783 (-33.5%), from €2,336 to €1,552
mainly Receivables within one year (-€26,377) and Current portion of long-term debt (-€6,512)
- Profit (loss) carried forward +€8,974
up €8,974 (+68.2%), from €13,155 to €22,129
- Other debts +€7,332
up €7,332 (+1,046%), from €701 to €8,033
- Current portion of long-term debt -€6,512
down €6,512 (-73.1%), from €8,903 to €2,391
- Debts after one year -€2,391
no longer reported in 2025 (was €2,391)
- Trade debts +€2,036
up €2,036 (+46.1%), from €4,417 to €6,453
- Gross operating margin +€15,742
up €15,742 (+274%), from €5,747 to €21,488
- Depreciation -€3,612
down €3,612 (-29.0%), from €12,465 to €8,853
- Other operating charges +€972
up €972 (+66.0%), from €1,473 to €2,445
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,748 | €47,388 | +€9,640 | +25.5% |
| Fixed assets | 21/28 | €22,123 | €13,270 | -€8,853 | -40.0% |
| Tangible fixed assets | 22/27 | €22,123 | €13,270 | -€8,853 | -40.0% |
| Furniture and vehicles | 24 | €22,123 | €13,270 | -€8,853 | -40.0% |
| Current assets | 29/58 | €15,625 | €34,118 | +€18,493 | +118% |
| Amounts receivable within one year | 40/41 | €4,706 | €31,083 | +€26,377 | +560% |
| Trade receivables | 40 | €4,671 | €28,977 | +€24,306 | +520% |
| Other amounts receivable | 41 | €35 | €2,106 | +€2,071 | +5,938% |
| Cash at bank and in hand | 54/58 | €2,336 | €1,552 | -€783 | -33.5% |
| Deferred charges and accrued income | 490/1 | €8,583 | €1,483 | -€7,100 | -82.7% |
| Total equity and liabilities | 10/49 | €37,748 | €47,388 | +€9,640 | +25.5% |
| Equity | 10/15 | €21,215 | €30,189 | +€8,974 | +42.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,155 | €22,129 | +€8,974 | +68.2% |
| Amounts payable | 17/49 | €16,533 | €17,199 | +€666 | +4.0% |
| Amounts payable after more than one year | 17 | €2,391 | - | -€2,391 | |
| Financial debts | 170/4 | €2,391 | - | -€2,391 | |
| Amounts payable within one year | 42/48 | €14,142 | €17,199 | +€3,057 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €8,903 | €2,391 | -€6,512 | -73.1% |
| Trade debts | 44 | €4,417 | €6,453 | +€2,036 | +46.1% |
| Suppliers | 440/4 | €4,417 | €6,453 | +€2,036 | +46.1% |
| Taxes, remuneration and social security | 45 | €121 | €322 | +€201 | +166% |
| Taxes | 450/3 | €121 | €322 | +€201 | +166% |
| Other amounts payable | 47/48 | €701 | €8,033 | +€7,332 | +1,046% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,465 | €8,853 | -€3,612 | -29.0% |
| Other operating charges | 640/8 | €1,473 | €2,445 | +€972 | +66.0% |
| Gross operating margin | 9900 | €5,747 | €21,488 | +€15,742 | +274% |
| Operating profit (loss) | 9901 | -€8,191 | €10,190 | +€18,382 | |
| Financial charges | 65/66B | €1,128 | €1,004 | -€124 | -11.0% |
| Recurring financial charges | 65 | €1,128 | €1,004 | -€124 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,320 | €9,186 | +€18,506 | |
| Income taxes | 67/77 | - | €212 | +€212 | |
| Profit (loss) for the period | 9904 | -€9,320 | €8,974 | +€18,294 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,320 | €8,974 | +€18,294 |
Next steps
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 7 November 2026 via checked.be.