B.M. DECOR - INTER: 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.
B.M. DECOR - INTER
Largest movements
- Cash -€31,069
down €31,069 (-99.9%), from €31,092 to €23
mainly Advances received (-€35,669) and Receivables within one year (-€29,820)
- Receivables within one year +€29,820
up €29,820 (+157%), from €19,025 to €48,845
of which Trade receivables: +€24,856
- Tangible fixed assets -€13,640
down €13,640 (-13.4%), from €101,785 to €88,146
of which Land and buildings: -€13,327
- Advances received -€35,669
down €35,669 (-85.3%), from €41,817 to €6,148
- Debts after one year +€23,143
up €23,143 (+38.0%), from €60,823 to €83,965
- Current portion of long-term debt -€3,627
down €3,627 (-27.5%), from €13,194 to €9,566
- Short-term financial debts +€2,567
up €2,567 (+145%), from €1,772 to €4,339
- Trade debts -€2,313
down €2,313 (-7.9%), from €29,231 to €26,918
- Depreciation -€2,844
down €2,844 (-12.5%), from €22,790 to €19,946
- Other operating charges +€2,336
up €2,336 (+221%), from €1,055 to €3,391
- Gross operating margin -€2,328
down €2,328 (-7.9%), from €29,430 to €27,102
- Financial charges -€643
down €643 (-27.1%), from €2,371 to €1,728
- Taxes -€521
down €521 (-21.7%), from €2,406 to €1,885
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 | €156,576 | €143,171 | -€13,405 | -8.6% |
| Fixed assets | 21/28 | €103,031 | €89,392 | -€13,640 | -13.2% |
| Tangible fixed assets | 22/27 | €101,785 | €88,146 | -€13,640 | -13.4% |
| Land and buildings | 22 | €68,446 | €55,119 | -€13,327 | -19.5% |
| Plant, machinery and equipment | 23 | €5,710 | €4,272 | -€1,437 | -25.2% |
| Furniture and vehicles | 24 | €2,935 | €7,336 | +€4,401 | +150% |
| Other tangible fixed assets | 26 | €24,695 | €21,418 | -€3,277 | -13.3% |
| Financial fixed assets | 28 | €1,246 | €1,246 | = | 0.0% |
| Current assets | 29/58 | €53,545 | €53,779 | +€234 | +0.4% |
| Amounts receivable within one year | 40/41 | €19,025 | €48,845 | +€29,820 | +157% |
| Trade receivables | 40 | €13,841 | €38,697 | +€24,856 | +180% |
| Other amounts receivable | 41 | €5,184 | €10,147 | +€4,964 | +95.8% |
| Cash at bank and in hand | 54/58 | €31,092 | €23 | -€31,069 | -99.9% |
| Deferred charges and accrued income | 490/1 | €3,428 | €4,912 | +€1,483 | +43.3% |
| Total equity and liabilities | 10/49 | €156,576 | €143,171 | -€13,405 | -8.6% |
| Equity | 10/15 | €7,039 | €7,249 | +€210 | +3.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,412 | -€13,202 | +€210 | +1.6% |
| Amounts payable | 17/49 | €149,537 | €135,922 | -€13,615 | -9.1% |
| Amounts payable after more than one year | 17 | €60,823 | €83,965 | +€23,143 | +38.0% |
| Financial debts | 170/4 | €60,823 | €83,965 | +€23,143 | +38.0% |
| Amounts payable within one year | 42/48 | €88,714 | €50,656 | -€38,058 | -42.9% |
| Current portion of amounts payable after more than one year | 42 | €13,194 | €9,566 | -€3,627 | -27.5% |
| Financial debts | 43 | €1,772 | €4,339 | +€2,567 | +145% |
| Credit institutions | 430/8 | €1,772 | €4,339 | +€2,567 | +145% |
| Trade debts | 44 | €29,231 | €26,918 | -€2,313 | -7.9% |
| Suppliers | 440/4 | €29,231 | €26,918 | -€2,313 | -7.9% |
| Advances received on contracts in progress | 46 | €41,817 | €6,148 | -€35,669 | -85.3% |
| Taxes, remuneration and social security | 45 | €2,701 | €3,685 | +€984 | +36.4% |
| Taxes | 450/3 | €2,701 | €1,885 | -€816 | -30.2% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Accrued charges and deferred income | 492/3 | - | €1,300 | +€1,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,790 | €19,946 | -€2,844 | -12.5% |
| Other operating charges | 640/8 | €1,055 | €3,391 | +€2,336 | +221% |
| Gross operating margin | 9900 | €29,430 | €27,102 | -€2,328 | -7.9% |
| Operating profit (loss) | 9901 | €5,585 | €3,765 | -€1,820 | -32.6% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €2,371 | €1,728 | -€643 | -27.1% |
| Recurring financial charges | 65 | €2,371 | €1,728 | -€643 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €3,214 | €2,095 | -€1,120 | -34.8% |
| Income taxes | 67/77 | €2,406 | €1,885 | -€521 | -21.7% |
| Profit (loss) for the period | 9904 | €809 | €210 | -€599 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €809 | €210 | -€599 | -74.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.