DECOR HAMOIS: 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.
DECOR HAMOIS
Largest movements
- Cash +€227,096
up €227,096 (+56.2%), from €404,218 to €631,314
mainly Net result for the year (+€218,740) and Other debts (+€103,302)
- Receivables within one year -€44,020
down €44,020 (-12.5%), from €352,314 to €308,294
of which Other amounts receivable: -€36,095
- Stocks and contracts +€16,678
up €16,678 (+25.3%), from €65,928 to €82,606
- Reserves +€115,839
up €115,839 (+14.8%), from €785,109 to €900,948
of which Tax-exempt reserves: +€105,250
- Other debts +€103,302
up €103,302 (+1,691%), from €6,108 to €109,411
- Trade debts +€27,355
up €27,355 (+115%), from €23,873 to €51,228
- Debts after one year -€17,309
down €17,309 (-43.4%), from €39,859 to €22,551
- Gross operating margin +€123,477
up €123,477 (+19.6%), from €629,797 to €753,273
- Staff costs +€66,645
up €66,645 (+19.5%), from €341,821 to €408,466
- Write-downs -€20,511
down €20,511, from €20,343 to -€168
- Other operating charges +€12,615
up €12,615 (+681%), from €1,854 to €14,469
- Taxes +€12,456
up €12,456 (+19.2%), from €64,927 to €77,383
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 | €901,811 | €1,116,793 | +€214,983 | +23.8% |
| Fixed assets | 21/28 | €77,251 | €84,554 | +€7,303 | +9.5% |
| Intangible fixed assets | 21 | - | €361 | +€361 | |
| Tangible fixed assets | 22/27 | €77,251 | €82,703 | +€5,452 | +7.1% |
| Plant, machinery and equipment | 23 | €15,927 | €37,332 | +€21,405 | +134% |
| Furniture and vehicles | 24 | €61,324 | €45,371 | -€15,953 | -26.0% |
| Financial fixed assets | 28 | - | €1,490 | +€1,490 | |
| Current assets | 29/58 | €824,560 | €1,032,239 | +€207,679 | +25.2% |
| Stocks and contracts in progress | 3 | €65,928 | €82,606 | +€16,678 | +25.3% |
| Stocks | 30/36 | €65,928 | €82,606 | +€16,678 | +25.3% |
| Amounts receivable within one year | 40/41 | €352,314 | €308,294 | -€44,020 | -12.5% |
| Trade receivables | 40 | €175,912 | €167,987 | -€7,926 | -4.5% |
| Other amounts receivable | 41 | €176,402 | €140,307 | -€36,095 | -20.5% |
| Cash at bank and in hand | 54/58 | €404,218 | €631,314 | +€227,096 | +56.2% |
| Deferred charges and accrued income | 490/1 | €2,100 | €10,025 | +€7,925 | +377% |
| Total equity and liabilities | 10/49 | €901,811 | €1,116,793 | +€214,983 | +23.8% |
| Equity | 10/15 | €798,420 | €907,749 | +€109,329 | +13.7% |
| Contributions | 10/11 | €3,491 | €3,491 | = | 0.0% |
| Reserves | 13 | €785,109 | €900,948 | +€115,839 | +14.8% |
| Non-distributable reserves | 130/1 | €698 | €698 | = | 0.0% |
| Reserves not available under the articles | 1311 | €698 | €698 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €105,250 | +€105,250 | |
| Distributable reserves | 133 | €784,411 | €795,000 | +€10,589 | +1.3% |
| Profit (loss) carried forward | 14 | €9,820 | €3,310 | -€6,510 | -66.3% |
| Amounts payable | 17/49 | €103,391 | €209,044 | +€105,653 | +102% |
| Amounts payable after more than one year | 17 | €39,859 | €22,551 | -€17,309 | -43.4% |
| Financial debts | 170/4 | €39,859 | €22,551 | -€17,309 | -43.4% |
| Amounts payable within one year | 42/48 | €63,388 | €186,424 | +€123,036 | +194% |
| Current portion of amounts payable after more than one year | 42 | €16,697 | €18,065 | +€1,368 | +8.2% |
| Financial debts | 43 | - | €113 | +€113 | |
| Credit institutions | 430/8 | - | €113 | +€113 | |
| Trade debts | 44 | €23,873 | €51,228 | +€27,355 | +115% |
| Suppliers | 440/4 | €23,873 | €51,228 | +€27,355 | +115% |
| Taxes, remuneration and social security | 45 | €16,710 | €7,607 | -€9,103 | -54.5% |
| Taxes | 450/3 | €4,808 | €1,254 | -€3,554 | -73.9% |
| Remuneration and social security | 454/9 | €11,903 | €6,353 | -€5,549 | -46.6% |
| Other amounts payable | 47/48 | €6,108 | €109,411 | +€103,302 | +1,691% |
| Accrued charges and deferred income | 492/3 | €144 | €69 | -€74 | -51.7% |
| Non-recurring operating income | 76A | €331 | - | -€331 | |
| Remuneration, social security and pensions | 62 | €341,821 | €408,466 | +€66,645 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,130 | €30,311 | +€12,181 | +67.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,343 | -€168 | -€20,511 | |
| Other operating charges | 640/8 | €1,854 | €14,469 | +€12,615 | +681% |
| Gross operating margin | 9900 | €629,797 | €753,273 | +€123,477 | +19.6% |
| Operating profit (loss) | 9901 | €247,650 | €300,195 | +€52,546 | +21.2% |
| Financial income | 75/76B | €2,431 | €5,202 | +€2,771 | +114% |
| Recurring financial income | 75 | €2,431 | €5,202 | +€2,771 | +114% |
| Financial charges | 65/66B | €6,584 | €9,275 | +€2,691 | +40.9% |
| Recurring financial charges | 65 | €6,584 | €9,275 | +€2,691 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | €243,497 | €296,123 | +€52,626 | +21.6% |
| Income taxes | 67/77 | €64,927 | €77,383 | +€12,456 | +19.2% |
| Profit (loss) for the period | 9904 | €178,570 | €218,740 | +€40,170 | +22.5% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €178,570 | €113,490 | -€65,080 | -36.4% |
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 24 October 2026 via checked.be.