DECORA CONSTRUCT: 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.
DECORA CONSTRUCT
Largest movements
- Cash -€138,651
down €138,651 (-83.0%), from €166,988 to €28,338
mainly Receivables within one year (-€103,222) and Contributions, distributions and other (-€75,000)
- Deferred charges and accrued income -€120,107
down €120,107 (-97.8%), from €122,836 to €2,729
- Receivables within one year +€103,222
up €103,222 (+174.4%), from €59,179 to €162,401
of which Trade receivables: +€143,298
- Tangible fixed assets +€9,295
up €9,295 (+27.1%), from €34,308 to €43,603
of which Furniture and vehicles: +€11,864
- Reserves -€75,000
down €75,000 (-59.4%), from €126,160 to €51,160
- Profit (loss) carried forward -€60,989
down €60,989 (-54.7%), from €111,425 to €50,436
- Trade debts -€27,171
down €27,171 (-46.0%), from €59,065 to €31,894
- Other debts +€16,935
up €16,935 (+28.3%), from €59,861 to €76,796
- Staff costs +€129,526
up €129,526 (+90.5%), from €143,105 to €272,631
- Gross operating margin +€62,099
up €62,099 (+34.8%), from €178,565 to €240,664
- Other operating charges +€5,237
up €5,237 (+993.0%), from €527 to €5,765
- Taxes -€4,904
down €4,904 (-97.7%), from €5,021 to €117
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 | €391,977 | €244,736 | -€147,241 | -37.6% |
| Fixed assets | 21/28 | €42,973 | €51,268 | +€8,295 | +19.3% |
| Tangible fixed assets | 22/27 | €34,308 | €43,603 | +€9,295 | +27.1% |
| Plant, machinery and equipment | 23 | €2,574 | €5 | -€2,569 | -99.8% |
| Furniture and vehicles | 24 | €31,734 | €43,598 | +€11,864 | +37.4% |
| Financial fixed assets | 28 | €8,665 | €7,665 | -€1,000 | -11.5% |
| Current assets | 29/58 | €349,004 | €193,468 | -€155,536 | -44.6% |
| Amounts receivable within one year | 40/41 | €59,179 | €162,401 | +€103,222 | +174.4% |
| Trade receivables | 40 | €15,000 | €158,298 | +€143,298 | +955.3% |
| Other amounts receivable | 41 | €44,179 | €4,104 | -€40,076 | -90.7% |
| Cash at bank and in hand | 54/58 | €166,988 | €28,338 | -€138,651 | -83.0% |
| Deferred charges and accrued income | 490/1 | €122,836 | €2,729 | -€120,107 | -97.8% |
| Total equity and liabilities | 10/49 | €391,977 | €244,736 | -€147,241 | -37.6% |
| Equity | 10/15 | €256,185 | €120,196 | -€135,989 | -53.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,160 | €51,160 | -€75,000 | -59.4% |
| Distributable reserves | 133 | €126,160 | €51,160 | -€75,000 | -59.4% |
| Profit (loss) carried forward | 14 | €111,425 | €50,436 | -€60,989 | -54.7% |
| Amounts payable | 17/49 | €135,793 | €124,540 | -€11,252 | -8.3% |
| Amounts payable within one year | 42/48 | €135,793 | €124,540 | -€11,252 | -8.3% |
| Trade debts | 44 | €59,065 | €31,894 | -€27,171 | -46.0% |
| Suppliers | 440/4 | €59,065 | €31,894 | -€27,171 | -46.0% |
| Taxes, remuneration and social security | 45 | €16,866 | €15,850 | -€1,016 | -6.0% |
| Taxes | 450/3 | €2,500 | €4,887 | +€2,387 | +95.5% |
| Remuneration and social security | 454/9 | €14,366 | €10,963 | -€3,403 | -23.7% |
| Other amounts payable | 47/48 | €59,861 | €76,796 | +€16,935 | +28.3% |
| Remuneration, social security and pensions | 62 | €143,105 | €272,631 | +€129,526 | +90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,421 | €23,451 | +€2,030 | +9.5% |
| Other operating charges | 640/8 | €527 | €5,765 | +€5,237 | +993.0% |
| Gross operating margin | 9900 | €178,565 | €240,664 | +€62,099 | +34.8% |
| Operating profit (loss) | 9901 | €13,511 | -€61,183 | -€74,694 | |
| Financial income | 75/76B | €68 | €599 | +€531 | +786.0% |
| Recurring financial income | 75 | €68 | €599 | +€531 | +786.0% |
| Financial charges | 65/66B | €232 | €287 | +€56 | +24.1% |
| Recurring financial charges | 65 | €232 | €287 | +€56 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €13,347 | -€60,872 | -€74,219 | |
| Income taxes | 67/77 | €5,021 | €117 | -€4,904 | -97.7% |
| Profit (loss) for the period | 9904 | €8,326 | -€60,989 | -€69,315 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,326 | -€60,989 | -€69,315 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.