DECOR DE HESBAYE: 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.
What changed
DECOR DE HESBAYE
NACE 46.494, Wholesale of non-electrical household articles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€19,517
2024 · -€10,999-€8,518
Equity
€725,542
2024 · €745,059-€19,517
Cash
€25,358
2024 · €23,501+€1,857
Balance sheet total
€804,181
2024 · €865,123-€60,941
Largest movements
Assets
- Current investments -€30,000
down €30,000 (-6.0%), from €500,000 to €470,000
- Stocks and contracts -€18,039
down €18,039 (-6.6%), from €272,739 to €254,700
- Receivables within one year -€15,139
down €15,139 (-31.7%), from €47,788 to €32,649
of which Other amounts receivable: -€15,532
Equity and liabilities
- Trade debts -€24,227
down €24,227 (-46.6%), from €51,986 to €27,759
- Profit (loss) carried forward -€19,517
down €19,517 (-3.7%), from €523,559 to €504,042
Income statement
- Staff costs +€36,624
up €36,624 (+29.9%), from €122,686 to €159,310
- Gross operating margin +€21,123
up €21,123 (+18.9%), from €111,775 to €132,899
- Financial income +€5,015
up €5,015 (+37.8%), from €13,266 to €18,281
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.
Result 2024
-€10,999
Gross operating margin
+€21,123
Staff costs
-€36,624
Depreciation
-€93
Other operating charges
-€75
Other operating items
+€3,048
Financial income
+€5,015
Financial charges
-€908
Taxes
-€3
Result 2025
-€19,517
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€23,906
Investment
+€25,763
Financing
€0
Cash 2024
€23,501
From operations (derived)
-€23,906
Net result for the year
-€19,517
Depreciation
+€3,331
Stocks and contracts
+€18,039
Receivables within one year
+€15,139
Deferred charges and accrued income
+€526
Trade debts
-€24,227
Tax, wage and social debts
-€7,919
Advances received
-€7,954
Other debts
-€2,032
Accrued charges and deferred income
+€708
Investment (derived)
+€25,763
Investment in fixed assets (net)
-€4,237
Current investments
+€30,000
Cash 2025
€25,358
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €865,123 | €804,181 | -€60,941 | -7.0% |
| Fixed assets | 21/28 | €8,317 | €9,223 | +€906 | +10.9% |
| Intangible fixed assets | 21 | €1,012 | €259 | -€752 | -74.4% |
| Tangible fixed assets | 22/27 | €7,045 | €8,703 | +€1,658 | +23.5% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,919 | €2,507 | +€588 | +30.7% |
| Other tangible fixed assets | 26 | €5,126 | €6,196 | +€1,070 | +20.9% |
| Financial fixed assets | 28 | €261 | €261 | = | 0.0% |
| Current assets | 29/58 | €856,806 | €794,958 | -€61,847 | -7.2% |
| Stocks and contracts in progress | 3 | €272,739 | €254,700 | -€18,039 | -6.6% |
| Stocks | 30/36 | €272,739 | €254,700 | -€18,039 | -6.6% |
| Amounts receivable within one year | 40/41 | €47,788 | €32,649 | -€15,139 | -31.7% |
| Trade receivables | 40 | €15,718 | €16,111 | +€393 | +2.5% |
| Other amounts receivable | 41 | €32,070 | €16,539 | -€15,532 | -48.4% |
| Current investments | 50/53 | €500,000 | €470,000 | -€30,000 | -6.0% |
| Cash at bank and in hand | 54/58 | €23,501 | €25,358 | +€1,857 | +7.9% |
| Deferred charges and accrued income | 490/1 | €12,777 | €12,251 | -€526 | -4.1% |
| Total equity and liabilities | 10/49 | €865,123 | €804,181 | -€60,941 | -7.0% |
| Equity | 10/15 | €745,059 | €725,542 | -€19,517 | -2.6% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €156,500 | €156,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €523,559 | €504,042 | -€19,517 | -3.7% |
| Amounts payable | 17/49 | €120,064 | €78,639 | -€41,424 | -34.5% |
| Amounts payable within one year | 42/48 | €120,064 | €77,932 | -€42,132 | -35.1% |
| Trade debts | 44 | €51,986 | €27,759 | -€24,227 | -46.6% |
| Suppliers | 440/4 | €51,986 | €27,759 | -€24,227 | -46.6% |
| Advances received on contracts in progress | 46 | €33,341 | €25,387 | -€7,954 | -23.9% |
| Taxes, remuneration and social security | 45 | €29,741 | €21,822 | -€7,919 | -26.6% |
| Taxes | 450/3 | €6,136 | €2,626 | -€3,510 | -57.2% |
| Remuneration and social security | 454/9 | €23,605 | €19,196 | -€4,409 | -18.7% |
| Other amounts payable | 47/48 | €4,995 | €2,963 | -€2,032 | -40.7% |
| Accrued charges and deferred income | 492/3 | €0 | €708 | +€708 | |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €122,686 | €159,310 | +€36,624 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,238 | €3,331 | +€93 | +2.9% |
| Other operating charges | 640/8 | €2,882 | €2,958 | +€75 | +2.6% |
| Non-recurring operating charges | 66A | €3,048 | €0 | -€3,048 | -100% |
| Gross operating margin | 9900 | €111,775 | €132,899 | +€21,123 | +18.9% |
| Operating profit (loss) | 9901 | -€20,079 | -€32,701 | -€12,622 | -62.9% |
| Financial income | 75/76B | €13,266 | €18,281 | +€5,015 | +37.8% |
| Recurring financial income | 75 | €13,266 | €18,281 | +€5,015 | +37.8% |
| Financial charges | 65/66B | €3,696 | €4,604 | +€908 | +24.6% |
| Recurring financial charges | 65 | €3,696 | €4,604 | +€908 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,509 | -€19,024 | -€8,515 | -81.0% |
| Income taxes | 67/77 | €491 | €493 | +€3 | +0.5% |
| Profit (loss) for the period | 9904 | -€10,999 | -€19,517 | -€8,518 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,999 | -€19,517 | -€8,518 | -77.4% |
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 25 October 2026 via checked.be.