Décor et Emotion: 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.
Décor et Emotion
Largest movements
- Deferred charges and accrued income -€9,641
down €9,641 (-10.8%), from €89,501 to €79,861
- Intangible fixed assets -€7,671
down €7,671 (-11.3%), from €68,132 to €60,460
- Tangible fixed assets -€5,535
down €5,535 (-19.3%), from €28,701 to €23,166
- Cash -€5,437
down €5,437 (-93.8%), from €5,800 to €362
mainly Net result for the year (-€80,258) and Trade debts (-€28,533)
- Receivables within one year +€4,984
up €4,984 (+219%), from €2,276 to €7,260
of which Trade receivables: +€5,299
- Profit (loss) carried forward -€80,258
down €80,258 (-1,092%), from -€7,351 to -€87,609
- Trade debts -€28,533
down €28,533 (-45.1%), from €63,213 to €34,679
- Accrued charges and deferred income +€26,709
up €26,709 (+221%), from €12,072 to €38,781
- Debts after one year +€16,532
up €16,532 (+22.5%), from €73,425 to €89,957
- Short-term financial debts +€12,444
up €12,444 (+137%), from €9,072 to €21,516
- Staff costs +€48,613
up €48,613 (+192%), from €25,367 to €73,980
- Gross operating margin -€26,691
down €26,691 (-53.3%), from €50,120 to €23,429
- Financial charges +€7,588
up €7,588 (+173%), from €4,390 to €11,977
- Depreciation +€6,913
up €6,913 (+85.8%), from €8,057 to €14,971
- Taxes -€5,333
down €5,333 (-96.1%), from €5,548 to €215
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 | €195,618 | €171,875 | -€23,743 | -12.1% |
| Formation expenses | 20 | €1,208 | €766 | -€443 | -36.6% |
| Fixed assets | 21/28 | €96,833 | €83,626 | -€13,206 | -13.6% |
| Intangible fixed assets | 21 | €68,132 | €60,460 | -€7,671 | -11.3% |
| Tangible fixed assets | 22/27 | €28,701 | €23,166 | -€5,535 | -19.3% |
| Furniture and vehicles | 24 | €28,701 | €23,166 | -€5,535 | -19.3% |
| Current assets | 29/58 | €97,578 | €87,484 | -€10,094 | -10.3% |
| Amounts receivable within one year | 40/41 | €2,276 | €7,260 | +€4,984 | +219% |
| Trade receivables | 40 | - | €5,299 | +€5,299 | |
| Other amounts receivable | 41 | €2,276 | €1,961 | -€315 | -13.8% |
| Cash at bank and in hand | 54/58 | €5,800 | €362 | -€5,437 | -93.8% |
| Deferred charges and accrued income | 490/1 | €89,501 | €79,861 | -€9,641 | -10.8% |
| Total equity and liabilities | 10/49 | €195,618 | €171,875 | -€23,743 | -12.1% |
| Equity | 10/15 | €17,649 | -€62,609 | -€80,258 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,351 | -€87,609 | -€80,258 | -1,092% |
| Amounts payable | 17/49 | €177,970 | €234,485 | +€56,515 | +31.8% |
| Amounts payable after more than one year | 17 | €73,425 | €89,957 | +€16,532 | +22.5% |
| Financial debts | 170/4 | €73,425 | €89,957 | +€16,532 | +22.5% |
| Amounts payable within one year | 42/48 | €92,473 | €105,747 | +€13,274 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €13,934 | €23,908 | +€9,974 | +71.6% |
| Financial debts | 43 | €9,072 | €21,516 | +€12,444 | +137% |
| Credit institutions | 430/8 | €9,072 | €21,516 | +€12,444 | +137% |
| Trade debts | 44 | €63,213 | €34,679 | -€28,533 | -45.1% |
| Suppliers | 440/4 | €63,213 | €34,679 | -€28,533 | -45.1% |
| Taxes, remuneration and social security | 45 | €3,478 | €12,825 | +€9,347 | +269% |
| Taxes | 450/3 | €3,478 | €6,596 | +€3,118 | +89.6% |
| Remuneration and social security | 454/9 | - | €6,229 | +€6,229 | |
| Other amounts payable | 47/48 | €2,775 | €12,819 | +€10,043 | +362% |
| Accrued charges and deferred income | 492/3 | €12,072 | €38,781 | +€26,709 | +221% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €25,367 | €73,980 | +€48,613 | +192% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,057 | €14,971 | +€6,913 | +85.8% |
| Other operating charges | 640/8 | - | €426 | +€426 | |
| Non-recurring operating charges | 66A | €1,659 | €2,118 | +€459 | +27.7% |
| Gross operating margin | 9900 | €50,120 | €23,429 | -€26,691 | -53.3% |
| Operating profit (loss) | 9901 | €15,037 | -€68,066 | -€83,103 | |
| Financial charges | 65/66B | €4,390 | €11,977 | +€7,588 | +173% |
| Recurring financial charges | 65 | €4,390 | €11,977 | +€7,588 | +173% |
| Profit (loss) for the period before taxes | 9903 | €10,648 | -€80,043 | -€90,691 | |
| Income taxes | 67/77 | €5,548 | €215 | -€5,333 | -96.1% |
| Profit (loss) for the period | 9904 | €5,100 | -€80,258 | -€85,358 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,100 | -€80,258 | -€85,358 |
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 30 October 2026 via checked.be.