DECOR LINE: what changed
Two fiscal 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 LINE
Largest movements
- Tangible fixed assets +€24,654
up €24,654 (+34.1%), from €72,387 to €97,041
of which Furniture and vehicles: +€26,629
- Receivables within one year +€22,888
up €22,888 (+20.6%), from €111,008 to €133,896
of which Other amounts receivable: +€15,058
- Cash -€9,311
down €9,311 (-11.3%), from €82,728 to €73,417
mainly Contributions, distributions and other (-€550,000) and Investment in fixed assets (net) (-€33,605)
- Deferred charges and accrued income -€8,224
down €8,224 (-65.2%), from €12,608 to €4,384
- Reserves -€550,000
down €550,000 (-90.0%), from €611,197 to €61,197
of which Distributable reserves: -€550,000
- Other debts +€544,920
up €544,920 (+1102.9%), from €49,408 to €594,328
- Profit (loss) carried forward +€24,892
up €24,892 (+117.6%), from €21,165 to €46,056
- Gross operating margin +€45,147
up €45,147 (+1874.3%), from €2,409 to €47,556
- Financial income -€13,642
down €13,642 (-56.7%), from €24,055 to €10,413
- Depreciation +€7,008
up €7,008 (+360.8%), from €1,943 to €8,951
- Taxes +€4,276
up €4,276 (+78.0%), from €5,484 to €9,760
- Financial charges +€998
up €998 (+82.3%), from €1,212 to €2,210
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.
Cash bridge derived
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 | €779,158 | €809,165 | +€30,007 | +3.9% |
| Fixed assets | 21/28 | €572,814 | €597,469 | +€24,654 | +4.3% |
| Tangible fixed assets | 22/27 | €72,387 | €97,041 | +€24,654 | +34.1% |
| Land and buildings | 22 | €68,215 | €66,878 | -€1,337 | -2.0% |
| Plant, machinery and equipment | 23 | €1,727 | €1,089 | -€638 | -36.9% |
| Furniture and vehicles | 24 | €2,445 | €29,074 | +€26,629 | +1089.1% |
| Financial fixed assets | 28 | €500,427 | €500,427 | = | 0.0% |
| Current assets | 29/58 | €206,344 | €211,696 | +€5,353 | +2.6% |
| Amounts receivable within one year | 40/41 | €111,008 | €133,896 | +€22,888 | +20.6% |
| Trade receivables | 40 | €26,775 | €34,605 | +€7,830 | +29.2% |
| Other amounts receivable | 41 | €84,233 | €99,291 | +€15,058 | +17.9% |
| Cash at bank and in hand | 54/58 | €82,728 | €73,417 | -€9,311 | -11.3% |
| Deferred charges and accrued income | 490/1 | €12,608 | €4,384 | -€8,224 | -65.2% |
| Total equity and liabilities | 10/49 | €779,158 | €809,165 | +€30,007 | +3.9% |
| Equity | 10/15 | €694,336 | €169,227 | -€525,108 | -75.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €611,197 | €61,197 | -€550,000 | -90.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €605,000 | €55,000 | -€550,000 | -90.9% |
| Profit (loss) carried forward | 14 | €21,165 | €46,056 | +€24,892 | +117.6% |
| Amounts payable | 17/49 | €84,822 | €639,938 | +€555,116 | +654.4% |
| Amounts payable after more than one year | 17 | €10,087 | €16,358 | +€6,271 | +62.2% |
| Financial debts | 170/4 | - | €16,358 | +€16,358 | |
| Other amounts payable | 178/9 | €10,087 | - | -€10,087 | |
| Amounts payable within one year | 42/48 | €66,744 | €615,447 | +€548,703 | +822.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,277 | +€7,277 | |
| Trade debts | 44 | €11,533 | €6,253 | -€5,280 | -45.8% |
| Suppliers | 440/4 | €11,533 | €6,253 | -€5,280 | -45.8% |
| Taxes, remuneration and social security | 45 | €5,804 | €7,590 | +€1,786 | +30.8% |
| Taxes | 450/3 | €5,804 | €7,590 | +€1,786 | +30.8% |
| Other amounts payable | 47/48 | €49,408 | €594,328 | +€544,920 | +1102.9% |
| Accrued charges and deferred income | 492/3 | €7,991 | €8,132 | +€142 | +1.8% |
| Non-recurring operating income | 76A | €27,859 | - | -€27,859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,943 | €8,951 | +€7,008 | +360.8% |
| Other operating charges | 640/8 | €12,817 | €12,157 | -€661 | -5.2% |
| Gross operating margin | 9900 | €2,409 | €47,556 | +€45,147 | +1874.3% |
| Operating profit (loss) | 9901 | -€12,351 | €26,448 | +€38,800 | |
| Financial income | 75/76B | €24,055 | €10,413 | -€13,642 | -56.7% |
| Recurring financial income | 75 | €24,055 | €10,413 | -€13,642 | -56.7% |
| Financial charges | 65/66B | €1,212 | €2,210 | +€998 | +82.3% |
| Recurring financial charges | 65 | €1,212 | €2,210 | +€998 | +82.3% |
| Profit (loss) for the period before taxes | 9903 | €10,492 | €34,651 | +€24,160 | +230.3% |
| Income taxes | 67/77 | €5,484 | €9,760 | +€4,276 | +78.0% |
| Profit (loss) for the period | 9904 | €5,008 | €24,892 | +€19,883 | +397.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,008 | €24,892 | +€19,883 | +397.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.