BP 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.
BP DECOR
Largest movements
- Cash -€14,429
down €14,429 (-15.8%), from €91,275 to €76,846
mainly Other debts (-€32,183) and Net result for the year (-€25,635)
- Tangible fixed assets -€2,589
down €2,589 (-42.3%), from €6,121 to €3,531
of which Plant, machinery and equipment: -€1,833
- Deferred charges and accrued income -€2,050
down €2,050 (-31.6%), from €6,494 to €4,444
- Trade debts +€36,792
up €36,792 (+41.3%), from €89,035 to €125,827
- Other debts -€32,183
down €32,183 (-69.7%), from €46,198 to €14,015
- Profit (loss) carried forward -€25,635
new in 2025: -€25,635
- Tax, wage and social debts +€3,596
up €3,596 (+42.5%), from €8,467 to €12,063
of which Taxes: +€2,656
- Staff costs +€65,409
up €65,409 (+17.0%), from €385,237 to €450,646
- Gross operating margin -€23,096
down €23,096 (-5.0%), from €464,435 to €441,339
- Taxes -€6,513
down €6,513 (-100%), from €6,513 to €0
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 | €192,179 | €174,594 | -€17,585 | -9.2% |
| Fixed assets | 21/28 | €7,602 | €4,561 | -€3,042 | -40.0% |
| Intangible fixed assets | 21 | €1,482 | €1,030 | -€452 | -30.5% |
| Tangible fixed assets | 22/27 | €6,121 | €3,531 | -€2,589 | -42.3% |
| Plant, machinery and equipment | 23 | €5,365 | €3,531 | -€1,833 | -34.2% |
| Furniture and vehicles | 24 | €756 | €0 | -€756 | -100% |
| Current assets | 29/58 | €184,577 | €170,033 | -€14,544 | -7.9% |
| Stocks and contracts in progress | 3 | €5,446 | €6,393 | +€947 | +17.4% |
| Stocks | 30/36 | €5,446 | €6,393 | +€947 | +17.4% |
| Amounts receivable within one year | 40/41 | €81,362 | €82,350 | +€988 | +1.2% |
| Trade receivables | 40 | €48,929 | €65,159 | +€16,230 | +33.2% |
| Other amounts receivable | 41 | €32,434 | €17,191 | -€15,243 | -47.0% |
| Cash at bank and in hand | 54/58 | €91,275 | €76,846 | -€14,429 | -15.8% |
| Deferred charges and accrued income | 490/1 | €6,494 | €4,444 | -€2,050 | -31.6% |
| Total equity and liabilities | 10/49 | €192,179 | €174,594 | -€17,585 | -9.2% |
| Equity | 10/15 | €46,626 | €20,991 | -€25,635 | -55.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,026 | €28,026 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,833 | €24,833 | = | 0.0% |
| Distributable reserves | 133 | €3,193 | €3,193 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€25,635 | -€25,635 | |
| Amounts payable | 17/49 | €145,553 | €153,603 | +€8,050 | +5.5% |
| Amounts payable within one year | 42/48 | €145,396 | €153,603 | +€8,207 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €1,697 | €1,698 | +€1 | +0.1% |
| Trade debts | 44 | €89,035 | €125,827 | +€36,792 | +41.3% |
| Suppliers | 440/4 | €89,035 | €125,827 | +€36,792 | +41.3% |
| Taxes, remuneration and social security | 45 | €8,467 | €12,063 | +€3,596 | +42.5% |
| Taxes | 450/3 | €1,507 | €4,163 | +€2,656 | +176% |
| Remuneration and social security | 454/9 | €6,960 | €7,900 | +€940 | +13.5% |
| Other amounts payable | 47/48 | €46,198 | €14,015 | -€32,183 | -69.7% |
| Accrued charges and deferred income | 492/3 | €157 | €0 | -€157 | -100% |
| Remuneration, social security and pensions | 62 | €385,237 | €450,646 | +€65,409 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,490 | €3,042 | +€552 | +22.2% |
| Other operating charges | 640/8 | €1,459 | €3,321 | +€1,862 | +128% |
| Gross operating margin | 9900 | €464,435 | €441,339 | -€23,096 | -5.0% |
| Operating profit (loss) | 9901 | €75,249 | -€15,670 | -€90,919 | |
| Financial income | 75/76B | €48 | €175 | +€127 | +264% |
| Recurring financial income | 75 | €48 | €175 | +€127 | +264% |
| Financial charges | 65/66B | €5,864 | €10,140 | +€4,276 | +72.9% |
| Recurring financial charges | 65 | €5,864 | €10,140 | +€4,276 | +72.9% |
| Profit (loss) for the period before taxes | 9903 | €69,433 | -€25,635 | -€95,068 | |
| Income taxes | 67/77 | €6,513 | €0 | -€6,513 | -100% |
| Profit (loss) for the period | 9904 | €62,920 | -€25,635 | -€88,554 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,920 | -€25,635 | -€88,554 |
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 1 November 2026 via checked.be.