CONSTANTIN 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.
CONSTANTIN DECOR
Largest movements
- Receivables within one year -€65,513
down €65,513 (-59.3%), from €110,396 to €44,883
of which Trade receivables: -€90,396
- Receivables after one year +€32,250
up €32,250 (+71.7%), from €45,000 to €77,250
- Tangible fixed assets +€8,274
up €8,274 (+54.3%), from €15,231 to €23,505
of which Furniture and vehicles: +€7,900
- Cash +€2,903
up €2,903 (+72.4%), from €4,010 to €6,913
mainly Receivables within one year (+€65,513) and Net result for the year (+€43,812)
- Deferred charges and accrued income +€1,829
new in 2024: €1,829
- Profit (loss) carried forward +€43,812
up €43,812 (+49.2%), from €89,033 to €132,845
- Accrued charges and deferred income -€37,421
no longer reported in 2024 (was €37,421)
- Other debts -€20,664
no longer reported in 2024 (was €20,664)
- Trade debts -€5,366
down €5,366 (-83.3%), from €6,441 to €1,075
- Gross operating margin -€10,321
down €10,321 (-15.3%), from €67,299 to €56,978
- Depreciation -€2,428
down €2,428 (-26.8%), from €9,054 to €6,626
- Financial income +€2,168
up €2,168 (+2,212%), from €98 to €2,266
- Other operating charges -€2,100
down €2,100 (-49.6%), from €4,235 to €2,135
- Taxes +€1,316
up €1,316 (+26.1%), from €5,043 to €6,359
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,637 | €154,380 | -€20,257 | -11.6% |
| Fixed assets | 21/28 | €15,231 | €23,505 | +€8,274 | +54.3% |
| Tangible fixed assets | 22/27 | €15,231 | €23,505 | +€8,274 | +54.3% |
| Plant, machinery and equipment | 23 | - | €374 | +€374 | |
| Furniture and vehicles | 24 | €15,231 | €23,131 | +€7,900 | +51.9% |
| Current assets | 29/58 | €159,406 | €130,875 | -€28,531 | -17.9% |
| Amounts receivable after more than one year | 29 | €45,000 | €77,250 | +€32,250 | +71.7% |
| Other amounts receivable | 291 | €45,000 | €77,250 | +€32,250 | +71.7% |
| Amounts receivable within one year | 40/41 | €110,396 | €44,883 | -€65,513 | -59.3% |
| Trade receivables | 40 | €110,396 | €20,000 | -€90,396 | -81.9% |
| Other amounts receivable | 41 | - | €24,883 | +€24,883 | |
| Cash at bank and in hand | 54/58 | €4,010 | €6,913 | +€2,903 | +72.4% |
| Deferred charges and accrued income | 490/1 | - | €1,829 | +€1,829 | |
| Total equity and liabilities | 10/49 | €174,637 | €154,380 | -€20,257 | -11.6% |
| Equity | 10/15 | €109,493 | €153,305 | +€43,812 | +40.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,033 | €132,845 | +€43,812 | +49.2% |
| Amounts payable | 17/49 | €65,144 | €1,075 | -€64,069 | -98.3% |
| Amounts payable within one year | 42/48 | €27,723 | €1,075 | -€26,648 | -96.1% |
| Trade debts | 44 | €6,441 | €1,075 | -€5,366 | -83.3% |
| Suppliers | 440/4 | €6,441 | €1,075 | -€5,366 | -83.3% |
| Taxes, remuneration and social security | 45 | €618 | - | -€618 | |
| Taxes | 450/3 | €618 | - | -€618 | |
| Other amounts payable | 47/48 | €20,664 | - | -€20,664 | |
| Accrued charges and deferred income | 492/3 | €37,421 | - | -€37,421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,054 | €6,626 | -€2,428 | -26.8% |
| Other operating charges | 640/8 | €4,235 | €2,135 | -€2,100 | -49.6% |
| Gross operating margin | 9900 | €67,299 | €56,978 | -€10,321 | -15.3% |
| Operating profit (loss) | 9901 | €54,010 | €48,217 | -€5,793 | -10.7% |
| Financial income | 75/76B | €98 | €2,266 | +€2,168 | +2,212% |
| Recurring financial income | 75 | €98 | €2,266 | +€2,168 | +2,212% |
| Financial charges | 65/66B | €80 | €312 | +€232 | +290% |
| Recurring financial charges | 65 | €80 | €312 | +€232 | +290% |
| Profit (loss) for the period before taxes | 9903 | €54,028 | €50,171 | -€3,857 | -7.1% |
| Income taxes | 67/77 | €5,043 | €6,359 | +€1,316 | +26.1% |
| Profit (loss) for the period | 9904 | €48,985 | €43,812 | -€5,173 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,985 | €43,812 | -€5,173 | -10.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.