BIS DECORS: 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.
BIS DECORS
Largest movements
- Receivables within one year -€27,363
down €27,363 (-86.6%), from €31,598 to €4,235
- Cash -€18,108
no longer reported in 2025 (was €18,108)
mainly Net result for the year (-€35,220) and Other debts (-€11,393)
- Tangible fixed assets -€3,337
down €3,337 (-30.9%), from €10,807 to €7,470
of which Furniture and vehicles: -€4,203
- Profit (loss) carried forward -€35,220
down €35,220, from €4,976 to -€30,243
- Other debts -€11,393
down €11,393 (-61.9%), from €18,398 to €7,006
- Tax, wage and social debts -€4,961
down €4,961 (-83.0%), from €5,977 to €1,016
of which Taxes: -€4,072
- Short-term financial debts +€3,137
new in 2025: €3,137
- Trade debts -€1,012
down €1,012 (-9.4%), from €10,738 to €9,725
- Gross operating margin -€41,716
down €41,716, from €12,492 to -€29,224
- Write-downs -€11,320
no longer reported in 2025 (was €11,320)
- Staff costs -€1,918
no longer reported in 2025 (was €1,918)
- Depreciation +€962
up €962 (+24.9%), from €3,860 to €4,822
- Other operating charges -€741
down €741 (-52.0%), from €1,424 to €683
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 | €75,538 | €26,631 | -€48,907 | -64.7% |
| Fixed assets | 21/28 | €19,307 | €15,970 | -€3,337 | -17.3% |
| Tangible fixed assets | 22/27 | €10,807 | €7,470 | -€3,337 | -30.9% |
| Plant, machinery and equipment | 23 | €356 | €1,222 | +€866 | +244% |
| Furniture and vehicles | 24 | €10,451 | €6,248 | -€4,203 | -40.2% |
| Financial fixed assets | 28 | €8,500 | €8,500 | = | 0.0% |
| Current assets | 29/58 | €56,231 | €10,661 | -€45,570 | -81.0% |
| Stocks and contracts in progress | 3 | €6,415 | €6,415 | = | 0.0% |
| Stocks | 30/36 | €6,415 | €6,415 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,598 | €4,235 | -€27,363 | -86.6% |
| Trade receivables | 40 | €31,598 | €4,235 | -€27,363 | -86.6% |
| Cash at bank and in hand | 54/58 | €18,108 | - | -€18,108 | |
| Deferred charges and accrued income | 490/1 | €109 | €10 | -€99 | -90.6% |
| Total equity and liabilities | 10/49 | €75,538 | €26,631 | -€48,907 | -64.7% |
| Equity | 10/15 | €39,150 | €3,930 | -€35,220 | -90.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,973 | €27,973 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,913 | €9,913 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €8,053 | €8,053 | = | 0.0% |
| Distributable reserves | 133 | €18,060 | €18,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,976 | -€30,243 | -€35,220 | |
| Amounts payable | 17/49 | €36,388 | €22,700 | -€13,688 | -37.6% |
| Amounts payable within one year | 42/48 | €35,113 | €20,884 | -€14,229 | -40.5% |
| Financial debts | 43 | - | €3,137 | +€3,137 | |
| Credit institutions | 430/8 | - | €3,137 | +€3,137 | |
| Trade debts | 44 | €10,738 | €9,725 | -€1,012 | -9.4% |
| Suppliers | 440/4 | €10,738 | €9,725 | -€1,012 | -9.4% |
| Taxes, remuneration and social security | 45 | €5,977 | €1,016 | -€4,961 | -83.0% |
| Taxes | 450/3 | €5,088 | €1,016 | -€4,072 | -80.0% |
| Remuneration and social security | 454/9 | €889 | - | -€889 | |
| Other amounts payable | 47/48 | €18,398 | €7,006 | -€11,393 | -61.9% |
| Accrued charges and deferred income | 492/3 | €1,275 | €1,816 | +€541 | +42.5% |
| Remuneration, social security and pensions | 62 | €1,918 | - | -€1,918 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,860 | €4,822 | +€962 | +24.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,320 | - | -€11,320 | |
| Other operating charges | 640/8 | €1,424 | €683 | -€741 | -52.0% |
| Gross operating margin | 9900 | €12,492 | -€29,224 | -€41,716 | |
| Operating profit (loss) | 9901 | -€6,030 | -€34,730 | -€28,699 | -476% |
| Financial charges | 65/66B | €588 | €311 | -€277 | -47.1% |
| Recurring financial charges | 65 | €588 | €311 | -€277 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,618 | -€35,040 | -€28,422 | -429% |
| Income taxes | 67/77 | €70 | €179 | +€109 | +155% |
| Profit (loss) for the period | 9904 | -€6,688 | -€35,220 | -€28,531 | -427% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,688 | -€35,220 | -€28,531 | -427% |
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 17 October 2026 via checked.be.