DECO & DESIGN: 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.
DECO & DESIGN
Largest movements
- Receivables within one year -€7,754
down €7,754 (-34.1%), from €22,707 to €14,953
of which Other amounts receivable: -€10,735
- Cash +€3,459
up €3,459 (+280.8%), from €1,232 to €4,691
mainly Receivables within one year (+€7,754) and Depreciation (+€2,961)
- Tangible fixed assets -€2,961
no longer reported in 2025 (was €2,961)
of which Other tangible fixed assets: -€2,666
- Deferred charges and accrued income -€976
down €976 (-56.5%), from €1,726 to €750
- Profit (loss) carried forward -€7,327
down €7,327, from €5,200 to -€2,127
- Trade debts -€802
down €802 (-59.5%), from €1,347 to €545
- Depreciation -€3,956
down €3,956 (-57.2%), from €6,917 to €2,961
- Gross operating margin +€3,521
up €3,521 (+64.5%), from -€5,463 to -€1,942
- Financial income -€397
down €397 (-55.2%), from €719 to €322
- Other operating charges -€183
down €183 (-9.2%), from €1,996 to €1,813
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.
Cash bridge derived
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 | €28,626 | €20,394 | -€8,232 | -28.8% |
| Fixed assets | 21/28 | €2,961 | - | -€2,961 | |
| Tangible fixed assets | 22/27 | €2,961 | - | -€2,961 | |
| Furniture and vehicles | 24 | €295 | - | -€295 | |
| Other tangible fixed assets | 26 | €2,666 | - | -€2,666 | |
| Current assets | 29/58 | €25,665 | €20,394 | -€5,271 | -20.5% |
| Amounts receivable within one year | 40/41 | €22,707 | €14,953 | -€7,754 | -34.1% |
| Trade receivables | 40 | €10,707 | €13,688 | +€2,981 | +27.8% |
| Other amounts receivable | 41 | €12,000 | €1,265 | -€10,735 | -89.5% |
| Cash at bank and in hand | 54/58 | €1,232 | €4,691 | +€3,459 | +280.8% |
| Deferred charges and accrued income | 490/1 | €1,726 | €750 | -€976 | -56.5% |
| Total equity and liabilities | 10/49 | €28,626 | €20,394 | -€8,232 | -28.8% |
| Equity | 10/15 | €25,660 | €18,333 | -€7,327 | -28.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Capital | 10 | €20,460 | €20,460 | = | 0.0% |
| Issued capital | 100 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,200 | -€2,127 | -€7,327 | |
| Amounts payable | 17/49 | €2,966 | €2,061 | -€905 | -30.5% |
| Amounts payable within one year | 42/48 | €2,966 | €2,061 | -€905 | -30.5% |
| Trade debts | 44 | €1,347 | €545 | -€802 | -59.5% |
| Suppliers | 440/4 | €1,347 | €545 | -€802 | -59.5% |
| Taxes, remuneration and social security | 45 | €1,619 | €1,516 | -€103 | -6.4% |
| Taxes | 450/3 | €1,619 | €1,516 | -€103 | -6.4% |
| Non-recurring operating income | 76A | €197 | - | -€197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,917 | €2,961 | -€3,956 | -57.2% |
| Other operating charges | 640/8 | €1,996 | €1,813 | -€183 | -9.2% |
| Non-recurring operating charges | 66A | - | €612 | +€612 | |
| Gross operating margin | 9900 | -€5,463 | -€1,942 | +€3,521 | +64.5% |
| Operating profit (loss) | 9901 | -€14,376 | -€7,328 | +€7,048 | +49.0% |
| Financial income | 75/76B | €719 | €322 | -€397 | -55.2% |
| Recurring financial income | 75 | €719 | €322 | -€397 | -55.2% |
| Financial charges | 65/66B | €102 | €142 | +€40 | +39.2% |
| Recurring financial charges | 65 | €102 | €42 | -€60 | -58.8% |
| Non-recurring financial charges | 66B | - | €100 | +€100 | |
| Profit (loss) for the period before taxes | 9903 | -€13,759 | -€7,148 | +€6,611 | +48.0% |
| Income taxes | 67/77 | €224 | €179 | -€45 | -20.1% |
| Profit (loss) for the period | 9904 | -€13,983 | -€7,327 | +€6,656 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,983 | -€7,327 | +€6,656 | +47.6% |
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 12 October 2026 via checked.be.