CHANGEMENT DE 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.
CHANGEMENT DE DECOR
Largest movements
- Cash -€14,268
down €14,268 (-84.3%), from €16,929 to €2,662
mainly Investment in fixed assets (net) (-€18,945) and Deferred charges and accrued income (-€902)
- Tangible fixed assets +€14,065
up €14,065 (+1,026%), from €1,371 to €15,436
of which Furniture and vehicles: +€14,145
- Deferred charges and accrued income +€902
up €902 (+115%), from €785 to €1,687
- Other debts +€780
up €780 (+1.4%), from €57,464 to €58,245
- Gross operating margin +€7,939
up €7,939, from -€2,857 to €5,082
- Depreciation +€3,758
up €3,758 (+334%), from €1,123 to €4,881
- Financial income +€300
new in 2026: €300
of which Non-recurring financial income: +€300
- Other operating charges +€68
up €68 (+13.2%), from €518 to €587
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,094 | €24,732 | +€638 | +2.6% |
| Fixed assets | 21/28 | €1,371 | €15,436 | +€14,065 | +1,026% |
| Tangible fixed assets | 22/27 | €1,371 | €15,436 | +€14,065 | +1,026% |
| Plant, machinery and equipment | 23 | €261 | €181 | -€81 | -30.8% |
| Furniture and vehicles | 24 | €1,110 | €15,255 | +€14,145 | +1,274% |
| Current assets | 29/58 | €22,723 | €9,296 | -€13,426 | -59.1% |
| Amounts receivable within one year | 40/41 | €5,008 | €4,948 | -€60 | -1.2% |
| Trade receivables | 40 | €2,708 | €4,264 | +€1,556 | +57.5% |
| Other amounts receivable | 41 | €2,300 | €684 | -€1,617 | -70.3% |
| Cash at bank and in hand | 54/58 | €16,929 | €2,662 | -€14,268 | -84.3% |
| Deferred charges and accrued income | 490/1 | €785 | €1,687 | +€902 | +115% |
| Total equity and liabilities | 10/49 | €24,094 | €24,732 | +€638 | +2.6% |
| Equity | 10/15 | -€34,512 | -€34,743 | -€231 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,112 | -€53,343 | -€231 | -0.4% |
| Amounts payable | 17/49 | €58,606 | €59,475 | +€869 | +1.5% |
| Amounts payable within one year | 42/48 | €58,606 | €59,475 | +€869 | +1.5% |
| Financial debts | 43 | €79 | €0 | -€79 | -100% |
| Credit institutions | 430/8 | €79 | €0 | -€79 | -100% |
| Trade debts | 44 | €1,062 | €1,231 | +€169 | +15.9% |
| Suppliers | 440/4 | €1,062 | €1,231 | +€169 | +15.9% |
| Other amounts payable | 47/48 | €57,464 | €58,245 | +€780 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,123 | €4,881 | +€3,758 | +334% |
| Other operating charges | 640/8 | €518 | €587 | +€68 | +13.2% |
| Gross operating margin | 9900 | -€2,857 | €5,082 | +€7,939 | |
| Operating profit (loss) | 9901 | -€4,499 | -€386 | +€4,113 | +91.4% |
| Financial income | 75/76B | - | €300 | +€300 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €300 | +€300 | |
| Financial charges | 65/66B | €143 | €145 | +€3 | +1.9% |
| Recurring financial charges | 65 | €143 | €145 | +€3 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,642 | -€231 | +€4,411 | +95.0% |
| Profit (loss) for the period | 9904 | -€4,642 | -€231 | +€4,411 | +95.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,642 | -€231 | +€4,411 | +95.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.