BENOIT DECOR: what changed
Two fiscal 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.
BENOIT DECOR
Largest movements
- Receivables within one year +€12,192
up €12,192 (+38.3%), from €31,817 to €44,009
of which Other amounts receivable: +€14,520
- Tangible fixed assets -€8,832
down €8,832 (-53.4%), from €16,537 to €7,705
of which Furniture and vehicles: -€8,463
- Cash +€5,791
up €5,791 (+113.0%), from €5,125 to €10,915
mainly Net result for the year (+€10,601) and Depreciation (+€8,832)
- Deferred charges and accrued income +€1,199
up €1,199 (+208.1%), from €576 to €1,775
- Profit (loss) carried forward +€10,601
up €10,601 (+32.0%), from €33,148 to €43,749
- Trade debts -€4,710
down €4,710 (-60.3%), from €7,806 to €3,097
- Tax, wage and social debts +€4,615
up €4,615 (+51.6%), from €8,944 to €13,558
of which Taxes: +€3,506
- Turnover -€139,732
no longer reported in 2025 (was €139,732)
- Purchases and services -€101,373
no longer reported in 2025 (was €101,373)
- Staff costs +€11,101
new in 2025: €11,101
- Depreciation +€8,605
up €8,605 (+3799.0%), from €227 to €8,832
- Gross operating margin -€8,239
down €8,239 (-19.9%), from €41,311 to €33,072
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.
Cash bridge derived
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 | €54,055 | €64,404 | +€10,350 | +19.1% |
| Fixed assets | 21/28 | €16,537 | €7,705 | -€8,832 | -53.4% |
| Tangible fixed assets | 22/27 | €16,537 | €7,705 | -€8,832 | -53.4% |
| Plant, machinery and equipment | 23 | €865 | €496 | -€368 | -42.6% |
| Furniture and vehicles | 24 | €15,672 | €7,209 | -€8,463 | -54.0% |
| Current assets | 29/58 | €37,518 | €56,699 | +€19,181 | +51.1% |
| Amounts receivable within one year | 40/41 | €31,817 | €44,009 | +€12,192 | +38.3% |
| Trade receivables | 40 | €6,892 | €4,564 | -€2,328 | -33.8% |
| Other amounts receivable | 41 | €24,925 | €39,445 | +€14,520 | +58.3% |
| Cash at bank and in hand | 54/58 | €5,125 | €10,915 | +€5,791 | +113.0% |
| Deferred charges and accrued income | 490/1 | €576 | €1,775 | +€1,199 | +208.1% |
| Total equity and liabilities | 10/49 | €54,055 | €64,404 | +€10,350 | +19.1% |
| Equity | 10/15 | €37,148 | €47,749 | +€10,601 | +28.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,148 | €43,749 | +€10,601 | +32.0% |
| Amounts payable | 17/49 | €16,907 | €16,655 | -€251 | -1.5% |
| Amounts payable within one year | 42/48 | €16,750 | €16,655 | -€95 | -0.6% |
| Trade debts | 44 | €7,806 | €3,097 | -€4,710 | -60.3% |
| Suppliers | 440/4 | €7,806 | €3,097 | -€4,710 | -60.3% |
| Taxes, remuneration and social security | 45 | €8,944 | €13,558 | +€4,615 | +51.6% |
| Taxes | 450/3 | €8,844 | €12,350 | +€3,506 | +39.6% |
| Remuneration and social security | 454/9 | €100 | €1,208 | +€1,108 | +1108.1% |
| Accrued charges and deferred income | 492/3 | €156 | - | -€156 | |
| Turnover | 70 | €139,732 | - | -€139,732 | |
| Goods, raw materials, services and sundry goods | 60/61 | €101,373 | - | -€101,373 | |
| Remuneration, social security and pensions | 62 | - | €11,101 | +€11,101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227 | €8,832 | +€8,605 | +3799.0% |
| Other operating charges | 640/8 | €50 | €438 | +€389 | +783.8% |
| Gross operating margin | 9900 | €41,311 | €33,072 | -€8,239 | -19.9% |
| Operating profit (loss) | 9901 | €41,035 | €12,701 | -€28,334 | -69.0% |
| Financial income | 75/76B | €477 | €1,513 | +€1,036 | +217.3% |
| Recurring financial income | 75 | €477 | €1,513 | +€1,036 | +217.3% |
| Financial charges | 65/66B | €77 | €172 | +€95 | +123.9% |
| Recurring financial charges | 65 | €77 | €172 | +€95 | +123.9% |
| Profit (loss) for the period before taxes | 9903 | €41,435 | €14,043 | -€27,393 | -66.1% |
| Income taxes | 67/77 | €8,287 | €3,442 | -€4,845 | -58.5% |
| Profit (loss) for the period | 9904 | €33,148 | €10,601 | -€22,547 | -68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,148 | €10,601 | -€22,547 | -68.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.