DECOR SHOP KOHL: 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 KOHL
Largest movements
- Tangible fixed assets +€29,250
up €29,250 (+26.6%), from €109,832 to €139,082
of which Furniture and vehicles: +€38,990
- Cash +€28,468
up €28,468 (+163%), from €17,414 to €45,883
mainly Net result for the year (+€49,942) and Depreciation (+€26,343)
- Stocks and contracts +€17,136
up €17,136 (+4.3%), from €399,881 to €417,016
- Reserves +€49,500
up €49,500 (+33.0%), from €150,200 to €199,700
of which Distributable reserves: +€49,500
- Debts after one year +€15,393
up €15,393 (+267%), from €5,775 to €21,168
- Advances received -€13,364
no longer reported in 2025 (was €13,364)
- Trade debts +€11,744
up €11,744 (+29.1%), from €40,421 to €52,166
- Accrued charges and deferred income -€9,875
down €9,875 (-73.0%), from €13,525 to €3,650
- Gross operating margin +€70,904
up €70,904 (+102%), from €69,769 to €140,673
- Taxes +€14,731
up €14,731 (+325%), from €4,528 to €19,259
- Staff costs +€13,044
up €13,044 (+1,075%), from €1,214 to €14,258
- Other operating charges -€6,384
down €6,384 (-42.9%), from €14,875 to €8,490
- Depreciation +€1,915
up €1,915 (+7.8%), from €24,429 to €26,343
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 | €543,737 | €612,783 | +€69,045 | +12.7% |
| Fixed assets | 21/28 | €114,854 | €139,082 | +€24,228 | +21.1% |
| Intangible fixed assets | 21 | €5,023 | - | -€5,023 | |
| Tangible fixed assets | 22/27 | €109,832 | €139,082 | +€29,250 | +26.6% |
| Land and buildings | 22 | €94,534 | €84,794 | -€9,740 | -10.3% |
| Furniture and vehicles | 24 | €15,298 | €54,288 | +€38,990 | +255% |
| Current assets | 29/58 | €428,883 | €473,701 | +€44,818 | +10.4% |
| Stocks and contracts in progress | 3 | €399,881 | €417,016 | +€17,136 | +4.3% |
| Stocks | 30/36 | €399,881 | €417,016 | +€17,136 | +4.3% |
| Amounts receivable within one year | 40/41 | €6,028 | €9,368 | +€3,340 | +55.4% |
| Trade receivables | 40 | €5,979 | €9,368 | +€3,389 | +56.7% |
| Other amounts receivable | 41 | €50 | - | -€50 | |
| Cash at bank and in hand | 54/58 | €17,414 | €45,883 | +€28,468 | +163% |
| Deferred charges and accrued income | 490/1 | €5,560 | €1,434 | -€4,126 | -74.2% |
| Total equity and liabilities | 10/49 | €543,737 | €612,783 | +€69,045 | +12.7% |
| Equity | 10/15 | €170,968 | €220,910 | +€49,942 | +29.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €150,200 | €199,700 | +€49,500 | +33.0% |
| Non-distributable reserves | 130/1 | €4,200 | €4,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,200 | €4,200 | = | 0.0% |
| Distributable reserves | 133 | €146,000 | €195,500 | +€49,500 | +33.9% |
| Profit (loss) carried forward | 14 | €2,176 | €2,618 | +€442 | +20.3% |
| Amounts payable | 17/49 | €372,769 | €391,872 | +€19,104 | +5.1% |
| Amounts payable after more than one year | 17 | €5,775 | €21,168 | +€15,393 | +267% |
| Financial debts | 170/4 | €5,775 | €21,168 | +€15,393 | +267% |
| Amounts payable within one year | 42/48 | €353,469 | €367,054 | +€13,585 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €96,036 | €103,732 | +€7,696 | +8.0% |
| Trade debts | 44 | €40,421 | €52,166 | +€11,744 | +29.1% |
| Suppliers | 440/4 | €40,421 | €52,166 | +€11,744 | +29.1% |
| Advances received on contracts in progress | 46 | €13,364 | - | -€13,364 | |
| Taxes, remuneration and social security | 45 | €33,451 | €40,906 | +€7,455 | +22.3% |
| Taxes | 450/3 | €33,451 | €40,906 | +€7,455 | +22.3% |
| Other amounts payable | 47/48 | €170,196 | €170,250 | +€54 | 0.0% |
| Accrued charges and deferred income | 492/3 | €13,525 | €3,650 | -€9,875 | -73.0% |
| Remuneration, social security and pensions | 62 | €1,214 | €14,258 | +€13,044 | +1,075% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,429 | €26,343 | +€1,915 | +7.8% |
| Other operating charges | 640/8 | €14,875 | €8,490 | -€6,384 | -42.9% |
| Gross operating margin | 9900 | €69,769 | €140,673 | +€70,904 | +102% |
| Operating profit (loss) | 9901 | €29,252 | €91,581 | +€62,329 | +213% |
| Financial income | 75/76B | €544 | €1,313 | +€769 | +141% |
| Recurring financial income | 75 | €544 | €1,313 | +€769 | +141% |
| Financial charges | 65/66B | €25,058 | €23,694 | -€1,364 | -5.4% |
| Recurring financial charges | 65 | €25,058 | €23,694 | -€1,364 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €4,738 | €69,201 | +€64,462 | +1,360% |
| Income taxes | 67/77 | €4,528 | €19,259 | +€14,731 | +325% |
| Profit (loss) for the period | 9904 | €210 | €49,942 | +€49,731 | +23,629% |
| Profit (loss) for the period to be appropriated | 9905 | €210 | €49,942 | +€49,731 | +23,629% |
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 20 October 2026 via checked.be.