Decoart Construct: 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.
Decoart Construct
Largest movements
- Receivables within one year +€24,927
up €24,927 (+41.8%), from €59,701 to €84,628
of which Trade receivables: +€22,559
- Cash +€10,978
up €10,978 (+129%), from €8,532 to €19,510
mainly Net result for the year (+€27,200) and Trade debts (+€14,318)
- Tangible fixed assets +€1,995
up €1,995 (+350%), from €570 to €2,565
of which Furniture and vehicles: +€2,402
- Deferred charges and accrued income +€1,559
new in 2025: €1,559
- Profit (loss) carried forward +€26,400
up €26,400 (+58.7%), from €44,985 to €71,385
- Trade debts +€14,318
up €14,318 (+72.4%), from €19,783 to €34,101
- Tax, wage and social debts -€2,058
down €2,058 (-65.3%), from €3,150 to €1,092
- Gross operating margin +€20,698
up €20,698 (+219%), from €9,433 to €30,131
- Taxes +€2,030
new in 2025: €2,030
- Depreciation +€1,201
up €1,201 (+295%), from €407 to €1,608
- Financial charges +€1,193
up €1,193 (+331%), from €361 to €1,553
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 | €68,802 | €108,262 | +€39,459 | +57.4% |
| Fixed assets | 21/28 | €570 | €2,565 | +€1,995 | +350% |
| Tangible fixed assets | 22/27 | €570 | €2,565 | +€1,995 | +350% |
| Plant, machinery and equipment | 23 | €570 | €162 | -€407 | -71.5% |
| Furniture and vehicles | 24 | - | €2,402 | +€2,402 | |
| Current assets | 29/58 | €68,233 | €105,697 | +€37,464 | +54.9% |
| Amounts receivable within one year | 40/41 | €59,701 | €84,628 | +€24,927 | +41.8% |
| Trade receivables | 40 | €16,789 | €39,348 | +€22,559 | +134% |
| Other amounts receivable | 41 | €42,911 | €45,280 | +€2,368 | +5.5% |
| Cash at bank and in hand | 54/58 | €8,532 | €19,510 | +€10,978 | +129% |
| Deferred charges and accrued income | 490/1 | - | €1,559 | +€1,559 | |
| Total equity and liabilities | 10/49 | €68,802 | €108,262 | +€39,459 | +57.4% |
| Equity | 10/15 | €45,869 | €72,269 | +€26,400 | +57.6% |
| Contributions | 10/11 | €884 | €884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,985 | €71,385 | +€26,400 | +58.7% |
| Amounts payable | 17/49 | €22,933 | €35,993 | +€13,059 | +56.9% |
| Amounts payable within one year | 42/48 | €22,933 | €35,993 | +€13,059 | +56.9% |
| Trade debts | 44 | €19,783 | €34,101 | +€14,318 | +72.4% |
| Suppliers | 440/4 | €19,783 | €34,101 | +€14,318 | +72.4% |
| Taxes, remuneration and social security | 45 | €3,150 | €1,092 | -€2,058 | -65.3% |
| Taxes | 450/3 | €3,150 | €1,092 | -€2,058 | -65.3% |
| Other amounts payable | 47/48 | - | €800 | +€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407 | €1,608 | +€1,201 | +295% |
| Gross operating margin | 9900 | €9,433 | €30,131 | +€20,698 | +219% |
| Operating profit (loss) | 9901 | €9,025 | €28,522 | +€19,497 | +216% |
| Financial income | 75/76B | €1,974 | €2,260 | +€286 | +14.5% |
| Recurring financial income | 75 | €1,974 | €2,260 | +€286 | +14.5% |
| Financial charges | 65/66B | €361 | €1,553 | +€1,193 | +331% |
| Recurring financial charges | 65 | €361 | €1,553 | +€1,193 | +331% |
| Profit (loss) for the period before taxes | 9903 | €10,639 | €29,229 | +€18,590 | +175% |
| Income taxes | 67/77 | - | €2,030 | +€2,030 | |
| Profit (loss) for the period | 9904 | €10,639 | €27,200 | +€16,561 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €10,639 | €27,200 | +€16,561 | +156% |
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 17 October 2026 via checked.be.