DECOR SHOP: 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 SHOP
Largest movements
- Cash -€88,996
down €88,996 (-76.1%), from €116,972 to €27,976
mainly Net result for the year (-€58,363) and Other debts (-€57,214)
- Stocks and contracts -€8,986
down €8,986 (-11.5%), from €78,359 to €69,373
- Profit (loss) carried forward -€58,363
down €58,363 (-36.3%), from -€160,872 to -€219,235
- Other debts -€57,214
down €57,214 (-75.5%), from €75,744 to €18,530
- Trade debts +€27,271
up €27,271 (+82.9%), from €32,915 to €60,186
- Debts after one year -€4,141
down €4,141 (-56.7%), from €7,308 to €3,167
- Gross operating margin -€19,790
down €19,790 (-38.2%), from €51,823 to €32,033
- Staff costs -€3,164
down €3,164 (-3.6%), from €86,747 to €83,583
- Depreciation +€1,775
up €1,775 (+128%), from €1,388 to €3,164
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 | €384,545 | €288,088 | -€96,457 | -25.1% |
| Fixed assets | 21/28 | €169,351 | €169,305 | -€46 | 0.0% |
| Tangible fixed assets | 22/27 | €169,351 | €169,305 | -€46 | 0.0% |
| Land and buildings | 22 | €155,000 | €155,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,331 | €4,075 | +€2,744 | +206% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €13,020 | €10,230 | -€2,790 | -21.4% |
| Current assets | 29/58 | €215,194 | €118,783 | -€96,411 | -44.8% |
| Stocks and contracts in progress | 3 | €78,359 | €69,373 | -€8,986 | -11.5% |
| Stocks | 30/36 | €78,359 | €69,373 | -€8,986 | -11.5% |
| Amounts receivable within one year | 40/41 | €19,863 | €21,434 | +€1,571 | +7.9% |
| Trade receivables | 40 | €18,834 | €20,390 | +€1,557 | +8.3% |
| Other amounts receivable | 41 | €1,030 | €1,044 | +€14 | +1.4% |
| Cash at bank and in hand | 54/58 | €116,972 | €27,976 | -€88,996 | -76.1% |
| Total equity and liabilities | 10/49 | €384,545 | €288,088 | -€96,457 | -25.1% |
| Equity | 10/15 | €252,752 | €194,389 | -€58,363 | -23.1% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Capital | 10 | €375,000 | €375,000 | = | 0.0% |
| Issued capital | 100 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €38,624 | €38,624 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,958 | €1,958 | = | 0.0% |
| Legal reserve | 130 | €1,958 | €1,958 | = | 0.0% |
| Distributable reserves | 133 | €36,666 | €36,666 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,872 | -€219,235 | -€58,363 | -36.3% |
| Amounts payable | 17/49 | €131,793 | €93,700 | -€38,094 | -28.9% |
| Amounts payable after more than one year | 17 | €7,308 | €3,167 | -€4,141 | -56.7% |
| Financial debts | 170/4 | €7,308 | €3,167 | -€4,141 | -56.7% |
| Amounts payable within one year | 42/48 | €124,485 | €90,533 | -€33,953 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €4,499 | €4,320 | -€179 | -4.0% |
| Trade debts | 44 | €32,915 | €60,186 | +€27,271 | +82.9% |
| Suppliers | 440/4 | €32,915 | €60,186 | +€27,271 | +82.9% |
| Advances received on contracts in progress | 46 | €260 | €260 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,067 | €7,237 | -€3,830 | -34.6% |
| Remuneration and social security | 454/9 | €11,067 | €7,237 | -€3,830 | -34.6% |
| Other amounts payable | 47/48 | €75,744 | €18,530 | -€57,214 | -75.5% |
| Remuneration, social security and pensions | 62 | €86,747 | €83,583 | -€3,164 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,388 | €3,164 | +€1,775 | +128% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €51,823 | €32,033 | -€19,790 | -38.2% |
| Operating profit (loss) | 9901 | -€36,826 | -€55,241 | -€18,416 | -50.0% |
| Financial income | 75/76B | €806 | €1,269 | +€463 | +57.5% |
| Recurring financial income | 75 | €806 | €1,269 | +€463 | +57.5% |
| Financial charges | 65/66B | €4,081 | €4,391 | +€310 | +7.6% |
| Recurring financial charges | 65 | €4,081 | €4,391 | +€310 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,101 | -€58,363 | -€18,263 | -45.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€40,101 | -€58,363 | -€18,263 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,101 | -€58,363 | -€18,263 | -45.5% |
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 15 October 2026 via checked.be.