DECORA PLANTS: 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 PLANTS
Largest movements
- Cash +€62,764
up €62,764 (+43.5%), from €144,167 to €206,930
mainly Net result for the year (+€72,963) and Other debts (+€59,063)
- Tangible fixed assets -€25,133
down €25,133 (-8.8%), from €286,639 to €261,506
of which Land and buildings: -€16,242
- Stocks and contracts +€14,236
up €14,236 (+6.6%), from €214,783 to €229,019
- Other debts +€59,063
up €59,063 (+69.4%), from €85,072 to €144,135
- Debts after one year -€15,850
down €15,850 (-9.9%), from €159,350 to €143,500
- Gross operating margin -€28,210
down €28,210 (-12.5%), from €226,213 to €198,002
- Staff costs -€27,263
down €27,263 (-26.5%), from €102,890 to €75,626
- Taxes -€14,542
down €14,542 (-84.2%), from €17,265 to €2,723
- Depreciation -€8,572
down €8,572 (-21.2%), from €40,456 to €31,884
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €653,538 | €706,710 | +€53,173 | +8.1% |
| Fixed assets | 21/28 | €286,639 | €261,506 | -€25,133 | -8.8% |
| Tangible fixed assets | 22/27 | €286,639 | €261,506 | -€25,133 | -8.8% |
| Land and buildings | 22 | €246,356 | €230,114 | -€16,242 | -6.6% |
| Plant, machinery and equipment | 23 | €34,797 | €28,134 | -€6,663 | -19.1% |
| Furniture and vehicles | 24 | €5,486 | €3,258 | -€2,228 | -40.6% |
| Current assets | 29/58 | €366,899 | €445,204 | +€78,306 | +21.3% |
| Stocks and contracts in progress | 3 | €214,783 | €229,019 | +€14,236 | +6.6% |
| Stocks | 30/36 | €214,783 | €229,019 | +€14,236 | +6.6% |
| Amounts receivable within one year | 40/41 | €6,214 | €5,330 | -€884 | -14.2% |
| Trade receivables | 40 | €975 | €1,414 | +€440 | +45.1% |
| Other amounts receivable | 41 | €5,239 | €3,915 | -€1,324 | -25.3% |
| Cash at bank and in hand | 54/58 | €144,167 | €206,930 | +€62,764 | +43.5% |
| Deferred charges and accrued income | 490/1 | €1,735 | €3,925 | +€2,190 | +126% |
| Total equity and liabilities | 10/49 | €653,538 | €706,710 | +€53,173 | +8.1% |
| Equity | 10/15 | €368,910 | €375,872 | +€6,963 | +1.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €306,910 | €306,910 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €300,710 | €300,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €6,963 | +€6,963 | |
| Amounts payable | 17/49 | €284,628 | €330,838 | +€46,210 | +16.2% |
| Amounts payable after more than one year | 17 | €159,350 | €143,500 | -€15,850 | -9.9% |
| Financial debts | 170/4 | €159,350 | €143,500 | -€15,850 | -9.9% |
| Amounts payable within one year | 42/48 | €124,885 | €187,338 | +€62,454 | +50.0% |
| Current portion of amounts payable after more than one year | 42 | €17,700 | €15,850 | -€1,850 | -10.5% |
| Trade debts | 44 | €11,041 | €14,437 | +€3,396 | +30.8% |
| Suppliers | 440/4 | €11,041 | €14,437 | +€3,396 | +30.8% |
| Taxes, remuneration and social security | 45 | €11,071 | €12,916 | +€1,845 | +16.7% |
| Taxes | 450/3 | €7,016 | €9,038 | +€2,022 | +28.8% |
| Remuneration and social security | 454/9 | €4,055 | €3,878 | -€177 | -4.4% |
| Other amounts payable | 47/48 | €85,072 | €144,135 | +€59,063 | +69.4% |
| Accrued charges and deferred income | 492/3 | €394 | - | -€394 | |
| Remuneration, social security and pensions | 62 | €102,890 | €75,626 | -€27,263 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,456 | €31,884 | -€8,572 | -21.2% |
| Other operating charges | 640/8 | €8,822 | €9,247 | +€425 | +4.8% |
| Gross operating margin | 9900 | €226,213 | €198,002 | -€28,210 | -12.5% |
| Operating profit (loss) | 9901 | €74,045 | €81,245 | +€7,200 | +9.7% |
| Financial income | 75/76B | €207 | €54 | -€153 | -73.8% |
| Recurring financial income | 75 | €207 | €54 | -€153 | -73.8% |
| Financial charges | 65/66B | €7,652 | €5,614 | -€2,038 | -26.6% |
| Recurring financial charges | 65 | €7,652 | €5,614 | -€2,038 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €66,600 | €75,685 | +€9,085 | +13.6% |
| Income taxes | 67/77 | €17,265 | €2,723 | -€14,542 | -84.2% |
| Profit (loss) for the period | 9904 | €49,335 | €72,963 | +€23,628 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,335 | €72,963 | +€23,628 | +47.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.