DECORA: 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.
DECORA
Largest movements
- Cash -€45,730
down €45,730 (-77.3%), from €59,134 to €13,405
mainly Investment in fixed assets (net) (-€30,480) and Net result for the year (-€15,445)
- Tangible fixed assets +€26,739
up €26,739, from €0 to €26,739
- Reserves -€15,391
down €15,391 (-27.4%), from €56,078 to €40,687
- Tax, wage and social debts -€4,351
down €4,351 (-85.3%), from €5,103 to €752
- Trade debts +€858
up €858 (+184%), from €466 to €1,324
- Gross operating margin -€23,861
down €23,861, from €13,438 to -€10,423
- Taxes -€4,526
down €4,526 (-98.1%), from €4,616 to €89
- Depreciation +€3,741
up €3,741, from €0 to €3,741
- Financial charges -€208
down €208 (-32.1%), from €647 to €439
- Other operating charges -€137
down €137 (-14.8%), from €927 to €790
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 | €80,247 | €61,309 | -€18,938 | -23.6% |
| Fixed assets | 21/28 | €150 | €26,889 | +€26,739 | +17,826% |
| Tangible fixed assets | 22/27 | €0 | €26,739 | +€26,739 | |
| Furniture and vehicles | 24 | €0 | €26,739 | +€26,739 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €80,097 | €34,420 | -€45,677 | -57.0% |
| Amounts receivable within one year | 40/41 | €20,480 | €20,481 | +€1 | 0.0% |
| Trade receivables | 40 | €1,619 | €7,078 | +€5,459 | +337% |
| Other amounts receivable | 41 | €18,861 | €13,403 | -€5,458 | -28.9% |
| Cash at bank and in hand | 54/58 | €59,134 | €13,405 | -€45,730 | -77.3% |
| Deferred charges and accrued income | 490/1 | €483 | €534 | +€52 | +10.7% |
| Total equity and liabilities | 10/49 | €80,247 | €61,309 | -€18,938 | -23.6% |
| Equity | 10/15 | €74,678 | €59,233 | -€15,445 | -20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,078 | €40,687 | -€15,391 | -27.4% |
| Distributable reserves | 133 | €56,078 | €40,687 | -€15,391 | -27.4% |
| Profit (loss) carried forward | 14 | - | -€54 | -€54 | |
| Amounts payable | 17/49 | €5,569 | €2,076 | -€3,493 | -62.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €5,569 | €2,076 | -€3,493 | -62.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €466 | €1,324 | +€858 | +184% |
| Suppliers | 440/4 | €466 | €1,324 | +€858 | +184% |
| Taxes, remuneration and social security | 45 | €5,103 | €752 | -€4,351 | -85.3% |
| Taxes | 450/3 | €5,103 | €752 | -€4,351 | -85.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €3,741 | +€3,741 | |
| Other operating charges | 640/8 | €927 | €790 | -€137 | -14.8% |
| Gross operating margin | 9900 | €13,438 | -€10,423 | -€23,861 | |
| Operating profit (loss) | 9901 | €12,510 | -€14,954 | -€27,465 | |
| Financial income | 75/76B | €59 | €38 | -€21 | -36.2% |
| Recurring financial income | 75 | €59 | €38 | -€21 | -36.2% |
| Financial charges | 65/66B | €647 | €439 | -€208 | -32.1% |
| Recurring financial charges | 65 | €647 | €439 | -€208 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €11,922 | -€15,356 | -€27,278 | |
| Income taxes | 67/77 | €4,616 | €89 | -€4,526 | -98.1% |
| Profit (loss) for the period | 9904 | €7,306 | -€15,445 | -€22,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,306 | -€15,445 | -€22,752 |
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 18 October 2026 via checked.be.