BC 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.
BC DECOR
Largest movements
- Cash +€15,502
up €15,502 (+64.9%), from €23,880 to €39,382
mainly Depreciation (+€17,727) and Debts after one year (+€16,216)
- Tangible fixed assets +€7,826
up €7,826 (+34.1%), from €22,929 to €30,755
of which Furniture and vehicles: +€8,334
- Debts after one year +€16,216
new in 2025: €16,216
- Reserves +€10,500
up €10,500 (+196%), from €5,350 to €15,850
- Tax, wage and social debts -€3,508
down €3,508 (-58.6%), from €5,991 to €2,483
- Gross operating margin +€7,720
up €7,720 (+24.3%), from €31,747 to €39,468
- Taxes +€1,434
up €1,434 (+23.7%), from €6,049 to €7,483
- Other operating charges +€924
up €924 (+73.8%), from €1,253 to €2,177
- Financial charges +€884
up €884 (+194%), from €454 to €1,338
- Depreciation -€881
down €881 (-4.7%), from €18,608 to €17,727
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 | €49,012 | €72,261 | +€23,249 | +47.4% |
| Fixed assets | 21/28 | €23,004 | €30,830 | +€7,826 | +34.0% |
| Tangible fixed assets | 22/27 | €22,929 | €30,755 | +€7,826 | +34.1% |
| Furniture and vehicles | 24 | €21,914 | €30,248 | +€8,334 | +38.0% |
| Other tangible fixed assets | 26 | €1,015 | €508 | -€508 | -50.0% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €26,008 | €41,431 | +€15,423 | +59.3% |
| Amounts receivable within one year | 40/41 | €1,579 | €899 | -€679 | -43.0% |
| Trade receivables | 40 | €278 | - | -€278 | |
| Other amounts receivable | 41 | €1,301 | €899 | -€402 | -30.9% |
| Cash at bank and in hand | 54/58 | €23,880 | €39,382 | +€15,502 | +64.9% |
| Deferred charges and accrued income | 490/1 | €550 | €1,150 | +€600 | +109% |
| Total equity and liabilities | 10/49 | €49,012 | €72,261 | +€23,249 | +47.4% |
| Equity | 10/15 | €34,552 | €45,295 | +€10,743 | +31.1% |
| Reserves | 13 | €5,350 | €15,850 | +€10,500 | +196% |
| Distributable reserves | 133 | €5,350 | €15,850 | +€10,500 | +196% |
| Profit (loss) carried forward | 14 | €29,202 | €29,445 | +€243 | +0.8% |
| Amounts payable | 17/49 | €14,460 | €26,966 | +€12,507 | +86.5% |
| Amounts payable after more than one year | 17 | - | €16,216 | +€16,216 | |
| Financial debts | 170/4 | - | €16,216 | +€16,216 | |
| Amounts payable within one year | 42/48 | €14,460 | €10,750 | -€3,709 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €7,344 | €7,004 | -€340 | -4.6% |
| Trade debts | 44 | €1,124 | €1,264 | +€139 | +12.4% |
| Suppliers | 440/4 | €1,124 | €1,264 | +€139 | +12.4% |
| Taxes, remuneration and social security | 45 | €5,991 | €2,483 | -€3,508 | -58.6% |
| Taxes | 450/3 | €5,991 | €2,483 | -€3,508 | -58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,608 | €17,727 | -€881 | -4.7% |
| Other operating charges | 640/8 | €1,253 | €2,177 | +€924 | +73.8% |
| Gross operating margin | 9900 | €31,747 | €39,468 | +€7,720 | +24.3% |
| Operating profit (loss) | 9901 | €11,886 | €19,564 | +€7,677 | +64.6% |
| Financial charges | 65/66B | €454 | €1,338 | +€884 | +194% |
| Recurring financial charges | 65 | €454 | €1,338 | +€884 | +194% |
| Profit (loss) for the period before taxes | 9903 | €11,432 | €18,226 | +€6,794 | +59.4% |
| Income taxes | 67/77 | €6,049 | €7,483 | +€1,434 | +23.7% |
| Profit (loss) for the period | 9904 | €5,383 | €10,743 | +€5,360 | +99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,383 | €10,743 | +€5,360 | +99.6% |
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 20 October 2026 via checked.be.