DECOR BART: what changed
DECOR BART
Largest movements
- Current investments -€40,672
down €40,672 (-44.5%), from €91,378 to €50,706
- Cash +€9,866
up €9,866 (+12.4%), from €79,480 to €89,346
mainly Current investments (+€40,672) and Depreciation (+€14,378)
- Tangible fixed assets -€8,601
down €8,601 (-23.2%), from €37,062 to €28,461
of which Furniture and vehicles: -€7,870
- Other debts -€44,459
down €44,459 (-32.4%), from €137,130 to €92,671
- Reserves +€9,356
up €9,356 (+10.8%), from €86,549 to €95,905
- Tax, wage and social debts -€4,881
down €4,881 (-59.9%), from €8,152 to €3,271
of which Remuneration and social security: -€4,074
- Financial income -€3,606
down €3,606 (-35.6%), from €10,142 to €6,537
- Gross operating margin +€2,946
up €2,946 (+10.9%), from €26,953 to €29,899
- Financial charges -€2,919
down €2,919 (-25.8%), from €11,309 to €8,390
- Taxes +€396
up €396 (+12.8%), from €3,087 to €3,484
- Depreciation -€332
down €332 (-2.3%), from €14,710 to €14,378
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €253,566 | €211,579 | -€41,987 | -16.6% |
| Fixed assets | 21/28 | €37,062 | €28,461 | -€8,601 | -23.2% |
| Tangible fixed assets | 22/27 | €37,062 | €28,461 | -€8,601 | -23.2% |
| Land and buildings | 22 | €1,302 | €1,051 | -€251 | -19.3% |
| Plant, machinery and equipment | 23 | €513 | €1,556 | +€1,043 | +203% |
| Furniture and vehicles | 24 | €25,806 | €17,935 | -€7,870 | -30.5% |
| Other tangible fixed assets | 26 | €9,441 | €7,918 | -€1,523 | -16.1% |
| Current assets | 29/58 | €216,503 | €183,118 | -€33,386 | -15.4% |
| Stocks and contracts in progress | 3 | €29,430 | €27,577 | -€1,854 | -6.3% |
| Stocks | 30/36 | €29,430 | €27,577 | -€1,854 | -6.3% |
| Amounts receivable within one year | 40/41 | €15,037 | €14,672 | -€366 | -2.4% |
| Trade receivables | 40 | €4,305 | €6,476 | +€2,171 | +50.4% |
| Other amounts receivable | 41 | €10,732 | €8,196 | -€2,537 | -23.6% |
| Current investments | 50/53 | €91,378 | €50,706 | -€40,672 | -44.5% |
| Cash at bank and in hand | 54/58 | €79,480 | €89,346 | +€9,866 | +12.4% |
| Deferred charges and accrued income | 490/1 | €1,178 | €817 | -€361 | -30.7% |
| Total equity and liabilities | 10/49 | €253,566 | €211,579 | -€41,987 | -16.6% |
| Equity | 10/15 | €98,949 | €108,305 | +€9,356 | +9.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €86,549 | €95,905 | +€9,356 | +10.8% |
| Distributable reserves | 133 | €86,549 | €95,905 | +€9,356 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €154,616 | €103,273 | -€51,343 | -33.2% |
| Amounts payable within one year | 42/48 | €146,896 | €97,579 | -€49,317 | -33.6% |
| Trade debts | 44 | €1,614 | €1,637 | +€23 | +1.4% |
| Suppliers | 440/4 | €1,614 | €1,637 | +€23 | +1.4% |
| Taxes, remuneration and social security | 45 | €8,152 | €3,271 | -€4,881 | -59.9% |
| Taxes | 450/3 | €4,078 | €3,271 | -€808 | -19.8% |
| Remuneration and social security | 454/9 | €4,074 | €0 | -€4,074 | -100% |
| Other amounts payable | 47/48 | €137,130 | €92,671 | -€44,459 | -32.4% |
| Accrued charges and deferred income | 492/3 | €7,720 | €5,694 | -€2,025 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,710 | €14,378 | -€332 | -2.3% |
| Other operating charges | 640/8 | €828 | €827 | -€0 | 0.0% |
| Gross operating margin | 9900 | €26,953 | €29,899 | +€2,946 | +10.9% |
| Operating profit (loss) | 9901 | €11,416 | €14,693 | +€3,278 | +28.7% |
| Financial income | 75/76B | €10,142 | €6,537 | -€3,606 | -35.6% |
| Recurring financial income | 75 | €10,142 | €6,537 | -€3,606 | -35.6% |
| Financial charges | 65/66B | €11,309 | €8,390 | -€2,919 | -25.8% |
| Recurring financial charges | 65 | €11,309 | €8,390 | -€2,919 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €10,249 | €12,840 | +€2,591 | +25.3% |
| Income taxes | 67/77 | €3,087 | €3,484 | +€396 | +12.8% |
| Profit (loss) for the period | 9904 | €7,162 | €9,356 | +€2,194 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,162 | €9,356 | +€2,194 | +30.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.