BEST 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.
BEST DECOR
Largest movements
- Cash +€77,173
up €77,173 (+176%), from €43,936 to €121,108
mainly Depreciation (+€159,752) and Other debts (+€122,057)
- Tangible fixed assets -€34,663
down €34,663 (-3.0%), from €1.1m to €1.1m
of which Land and buildings: -€37,912
- Receivables within one year +€22,161
up €22,161 (+14.2%), from €156,112 to €178,273
of which Other amounts receivable: +€84,881
- Other debts +€122,057
up €122,057 (+10,246%), from €1,191 to €123,249
- Debts after one year -€54,560
down €54,560 (-10.5%), from €520,131 to €465,571
- Profit (loss) carried forward -€44,644
down €44,644 (-5.8%), from €768,541 to €723,897
- Trade debts +€16,027
up €16,027 (+11.4%), from €140,205 to €156,232
- Gross operating margin -€45,232
down €45,232 (-8.5%), from €531,921 to €486,690
- Depreciation +€34,432
up €34,432 (+27.5%), from €125,320 to €159,752
- Taxes -€16,528
down €16,528 (-39.7%), from €41,581 to €25,053
- Staff costs +€14,712
up €14,712 (+8.3%), from €176,893 to €191,605
- Financial charges -€11,355
down €11,355 (-32.2%), from €35,302 to €23,948
of which Non-recurring financial charges: -€10,039
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 | €1,523,737 | €1,568,032 | +€44,296 | +2.9% |
| Fixed assets | 21/28 | €1,253,577 | €1,205,934 | -€47,643 | -3.8% |
| Intangible fixed assets | 21 | €105,512 | €92,532 | -€12,980 | -12.3% |
| Tangible fixed assets | 22/27 | €1,147,990 | €1,113,327 | -€34,663 | -3.0% |
| Land and buildings | 22 | €643,816 | €605,904 | -€37,912 | -5.9% |
| Plant, machinery and equipment | 23 | €27,540 | €15,769 | -€11,771 | -42.7% |
| Furniture and vehicles | 24 | €250,014 | €289,885 | +€39,871 | +15.9% |
| Other tangible fixed assets | 26 | €226,620 | €201,769 | -€24,851 | -11.0% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €270,160 | €362,099 | +€91,939 | +34.0% |
| Stocks and contracts in progress | 3 | €60,828 | €57,240 | -€3,588 | -5.9% |
| Stocks | 30/36 | €60,828 | €57,240 | -€3,588 | -5.9% |
| Amounts receivable within one year | 40/41 | €156,112 | €178,273 | +€22,161 | +14.2% |
| Trade receivables | 40 | €118,347 | €55,627 | -€62,720 | -53.0% |
| Other amounts receivable | 41 | €37,765 | €122,646 | +€84,881 | +225% |
| Cash at bank and in hand | 54/58 | €43,936 | €121,108 | +€77,173 | +176% |
| Deferred charges and accrued income | 490/1 | €9,285 | €5,478 | -€3,807 | -41.0% |
| Total equity and liabilities | 10/49 | €1,523,737 | €1,568,032 | +€44,296 | +2.9% |
| Equity | 10/15 | €789,001 | €744,357 | -€44,644 | -5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €768,541 | €723,897 | -€44,644 | -5.8% |
| Amounts payable | 17/49 | €734,736 | €823,675 | +€88,939 | +12.1% |
| Amounts payable after more than one year | 17 | €520,131 | €465,571 | -€54,560 | -10.5% |
| Financial debts | 170/4 | €520,131 | €465,571 | -€54,560 | -10.5% |
| Amounts payable within one year | 42/48 | €214,605 | €358,105 | +€143,499 | +66.9% |
| Current portion of amounts payable after more than one year | 42 | €39,831 | €41,884 | +€2,053 | +5.2% |
| Trade debts | 44 | €140,205 | €156,232 | +€16,027 | +11.4% |
| Suppliers | 440/4 | €140,205 | €156,232 | +€16,027 | +11.4% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €33,378 | €33,739 | +€362 | +1.1% |
| Taxes | 450/3 | €24,312 | €18,533 | -€5,779 | -23.8% |
| Remuneration and social security | 454/9 | €9,066 | €15,206 | +€6,140 | +67.7% |
| Other amounts payable | 47/48 | €1,191 | €123,249 | +€122,057 | +10,246% |
| Remuneration, social security and pensions | 62 | €176,893 | €191,605 | +€14,712 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,320 | €159,752 | +€34,432 | +27.5% |
| Other operating charges | 640/8 | €16,410 | €13,190 | -€3,221 | -19.6% |
| Gross operating margin | 9900 | €531,921 | €486,690 | -€45,232 | -8.5% |
| Operating profit (loss) | 9901 | €213,297 | €122,142 | -€91,155 | -42.7% |
| Financial income | 75/76B | €3 | €2,215 | +€2,212 | +73,239% |
| Recurring financial income | 75 | €3 | €2,215 | +€2,212 | +73,239% |
| Financial charges | 65/66B | €35,302 | €23,948 | -€11,355 | -32.2% |
| Recurring financial charges | 65 | €25,263 | €23,948 | -€1,316 | -5.2% |
| Non-recurring financial charges | 66B | €10,039 | - | -€10,039 | |
| Profit (loss) for the period before taxes | 9903 | €177,998 | €100,409 | -€77,588 | -43.6% |
| Income taxes | 67/77 | €41,581 | €25,053 | -€16,528 | -39.7% |
| Profit (loss) for the period | 9904 | €136,417 | €75,356 | -€61,061 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €136,417 | €75,356 | -€61,061 | -44.8% |
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 25 October 2026 via checked.be.