CDB 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.
CDB DECOR
Largest movements
- Receivables within one year +€12,571
up €12,571 (+265%), from €4,735 to €17,306
of which Trade receivables: +€12,571
- Cash +€4,173
up €4,173 (+31.4%), from €13,270 to €17,443
mainly Tax, wage and social debts (+€21,790) and Net result for the year (+€8,051)
- Tangible fixed assets -€970
down €970 (-29.1%), from €3,331 to €2,361
- Tax, wage and social debts +€21,790
up €21,790 (+747%), from €2,916 to €24,706
of which Remuneration and social security: +€19,503
- Profit (loss) carried forward +€8,051
up €8,051 (+54.4%), from -€14,807 to -€6,755
- Trade debts -€7,182
down €7,182 (-59.9%), from €11,982 to €4,800
- Advances received -€4,509
no longer reported in 2025 (was €4,509)
- Current portion of long-term debt -€2,377
down €2,377 (-98.9%), from €2,404 to €27
- Gross operating margin +€26,917
up €26,917, from -€3,427 to €23,490
- Turnover +€14,130
up €14,130 (+25.2%), from €56,074 to €70,204
- Purchases and services -€12,787
down €12,787 (-21.5%), from €59,500 to €46,714
- Other operating charges +€12,161
up €12,161 (+539%), from €2,257 to €14,418
- Depreciation -€4,526
down €4,526 (-82.3%), from €5,496 to €970
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 | €21,337 | €37,111 | +€15,774 | +73.9% |
| Fixed assets | 21/28 | €3,331 | €2,361 | -€970 | -29.1% |
| Tangible fixed assets | 22/27 | €3,331 | €2,361 | -€970 | -29.1% |
| Plant, machinery and equipment | 23 | €3,331 | €2,361 | -€970 | -29.1% |
| Current assets | 29/58 | €18,006 | €34,750 | +€16,744 | +93.0% |
| Amounts receivable within one year | 40/41 | €4,735 | €17,306 | +€12,571 | +265% |
| Trade receivables | 40 | €2,978 | €15,549 | +€12,571 | +422% |
| Other amounts receivable | 41 | €1,758 | €1,758 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,270 | €17,443 | +€4,173 | +31.4% |
| Total equity and liabilities | 10/49 | €21,337 | €37,111 | +€15,774 | +73.9% |
| Equity | 10/15 | -€13,307 | -€5,255 | +€8,051 | +60.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,807 | -€6,755 | +€8,051 | +54.4% |
| Amounts payable | 17/49 | €34,644 | €42,366 | +€7,722 | +22.3% |
| Amounts payable within one year | 42/48 | €34,644 | €42,366 | +€7,722 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €2,404 | €27 | -€2,377 | -98.9% |
| Trade debts | 44 | €11,982 | €4,800 | -€7,182 | -59.9% |
| Suppliers | 440/4 | €11,982 | €4,800 | -€7,182 | -59.9% |
| Advances received on contracts in progress | 46 | €4,509 | - | -€4,509 | |
| Taxes, remuneration and social security | 45 | €2,916 | €24,706 | +€21,790 | +747% |
| Taxes | 450/3 | €1,604 | €3,891 | +€2,287 | +143% |
| Remuneration and social security | 454/9 | €1,312 | €20,815 | +€19,503 | +1,487% |
| Other amounts payable | 47/48 | €12,833 | €12,833 | = | 0.0% |
| Turnover | 70 | €56,074 | €70,204 | +€14,130 | +25.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,500 | €46,714 | -€12,787 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,496 | €970 | -€4,526 | -82.3% |
| Other operating charges | 640/8 | €2,257 | €14,418 | +€12,161 | +539% |
| Gross operating margin | 9900 | -€3,427 | €23,490 | +€26,917 | |
| Operating profit (loss) | 9901 | -€11,179 | €8,102 | +€19,282 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €139 | €55 | -€85 | -60.8% |
| Recurring financial charges | 65 | €139 | €55 | -€85 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,319 | €8,051 | +€19,370 | |
| Profit (loss) for the period | 9904 | -€11,319 | €8,051 | +€19,370 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,319 | €8,051 | +€19,370 |
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 20 October 2026 via checked.be.