c.c.l. 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.
c.c.l. decor
Largest movements
- Receivables within one year +€7,152
up €7,152 (+22.5%), from €31,779 to €38,931
of which Trade receivables: +€4,090
- Deferred charges and accrued income +€2,322
up €2,322 (+233%), from €996 to €3,319
- Stocks and contracts -€647
down €647 (-11.5%), from €5,646 to €4,999
- Reserves +€5,794
up €5,794 (+312%), from €1,860 to €7,654
of which Distributable reserves: +€5,794
- Trade debts +€4,480
up €4,480 (+107%), from €4,198 to €8,677
- Tax, wage and social debts -€2,180
down €2,180 (-85.1%), from €2,562 to €382
- Gross operating margin -€5,676
down €5,676 (-33.1%), from €17,159 to €11,483
- Financial charges +€955
up €955 (+82.4%), from €1,160 to €2,115
- Taxes -€739
down €739 (-19.4%), from €3,804 to €3,064
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 | €39,731 | €48,248 | +€8,517 | +21.4% |
| Fixed assets | 21/28 | €1,144 | €834 | -€311 | -27.1% |
| Tangible fixed assets | 22/27 | €1,144 | €834 | -€311 | -27.1% |
| Land and buildings | 22 | €212 | - | -€212 | |
| Plant, machinery and equipment | 23 | €147 | €98 | -€49 | -33.3% |
| Other tangible fixed assets | 26 | €785 | €735 | -€49 | -6.3% |
| Current assets | 29/58 | €38,587 | €47,414 | +€8,827 | +22.9% |
| Stocks and contracts in progress | 3 | €5,646 | €4,999 | -€647 | -11.5% |
| Stocks | 30/36 | €5,646 | €4,999 | -€647 | -11.5% |
| Amounts receivable within one year | 40/41 | €31,779 | €38,931 | +€7,152 | +22.5% |
| Trade receivables | 40 | - | €4,090 | +€4,090 | |
| Other amounts receivable | 41 | €31,779 | €34,842 | +€3,063 | +9.6% |
| Cash at bank and in hand | 54/58 | €166 | €166 | -€0 | -0.2% |
| Deferred charges and accrued income | 490/1 | €996 | €3,319 | +€2,322 | +233% |
| Total equity and liabilities | 10/49 | €39,731 | €48,248 | +€8,517 | +21.4% |
| Equity | 10/15 | €21,949 | €27,743 | +€5,794 | +26.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €7,654 | +€5,794 | +312% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €5,794 | +€5,794 | |
| Profit (loss) carried forward | 14 | €1,489 | €1,489 | = | 0.0% |
| Amounts payable | 17/49 | €17,782 | €20,504 | +€2,723 | +15.3% |
| Amounts payable within one year | 42/48 | €17,782 | €20,504 | +€2,723 | +15.3% |
| Financial debts | 43 | €11,016 | €11,445 | +€429 | +3.9% |
| Credit institutions | 430/8 | €11,016 | €11,445 | +€429 | +3.9% |
| Trade debts | 44 | €4,198 | €8,677 | +€4,480 | +107% |
| Suppliers | 440/4 | €4,198 | €8,677 | +€4,480 | +107% |
| Taxes, remuneration and social security | 45 | €2,562 | €382 | -€2,180 | -85.1% |
| Taxes | 450/3 | €2,562 | €382 | -€2,180 | -85.1% |
| Other amounts payable | 47/48 | €6 | - | -€6 | |
| Non-recurring operating income | 76A | - | €3,150 | +€3,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €311 | €311 | +€0 | 0.0% |
| Other operating charges | 640/8 | €213 | €212 | -€1 | -0.4% |
| Gross operating margin | 9900 | €17,159 | €11,483 | -€5,676 | -33.1% |
| Operating profit (loss) | 9901 | €16,636 | €10,961 | -€5,675 | -34.1% |
| Financial income | 75/76B | €0 | €12 | +€12 | +8,479% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +8,479% |
| Financial charges | 65/66B | €1,160 | €2,115 | +€955 | +82.4% |
| Recurring financial charges | 65 | €1,160 | €2,115 | +€955 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | €15,477 | €8,858 | -€6,618 | -42.8% |
| Income taxes | 67/77 | €3,804 | €3,064 | -€739 | -19.4% |
| Profit (loss) for the period | 9904 | €11,673 | €5,794 | -€5,879 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,673 | €5,794 | -€5,879 | -50.4% |
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 30 October 2026 via checked.be.