DECORAL & PRO: 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.
DECORAL & PRO
Largest movements
- Cash +€23,974
up €23,974 (+215%), from €11,162 to €35,135
mainly Receivables within one year (+€15,560) and Trade debts (+€11,802)
- Receivables within one year -€15,560
down €15,560 (-13.2%), from €117,934 to €102,373
of which Trade receivables: -€49,792
- Stocks and contracts +€4,976
new in 2024: €4,976
- Deferred charges and accrued income +€4,216
up €4,216 (+206%), from €2,047 to €6,263
- Trade debts +€11,802
up €11,802 (+16.8%), from €70,100 to €81,903
- Profit (loss) carried forward +€7,655
up €7,655 (+22.4%), from €34,106 to €41,761
- Tax, wage and social debts -€2,050
down €2,050 (-23.4%), from €8,769 to €6,718
- Financial charges -€2,947
down €2,947 (-92.3%), from €3,195 to €248
- Other operating charges -€2,440
down €2,440 (-34.7%), from €7,032 to €4,592
- Taxes +€2,344
up €2,344 (+87.0%), from €2,694 to €5,038
- Gross operating margin +€254
up €254 (+1.5%), from €17,441 to €17,694
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 | €132,452 | €149,858 | +€17,407 | +13.1% |
| Fixed assets | 21/28 | €1,309 | €1,111 | -€198 | -15.1% |
| Tangible fixed assets | 22/27 | €809 | €611 | -€198 | -24.5% |
| Plant, machinery and equipment | 23 | €809 | €611 | -€198 | -24.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €131,142 | €148,747 | +€17,605 | +13.4% |
| Stocks and contracts in progress | 3 | - | €4,976 | +€4,976 | |
| Stocks | 30/36 | - | €4,976 | +€4,976 | |
| Amounts receivable within one year | 40/41 | €117,934 | €102,373 | -€15,560 | -13.2% |
| Trade receivables | 40 | €70,342 | €20,550 | -€49,792 | -70.8% |
| Other amounts receivable | 41 | €47,592 | €81,823 | +€34,232 | +71.9% |
| Cash at bank and in hand | 54/58 | €11,162 | €35,135 | +€23,974 | +215% |
| Deferred charges and accrued income | 490/1 | €2,047 | €6,263 | +€4,216 | +206% |
| Total equity and liabilities | 10/49 | €132,452 | €149,858 | +€17,407 | +13.1% |
| Equity | 10/15 | €53,583 | €61,238 | +€7,655 | +14.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €884 | €884 | = | 0.0% |
| Non-distributable reserves | 130/1 | €884 | €884 | = | 0.0% |
| Reserves not available under the articles | 1311 | €884 | €884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,106 | €41,761 | +€7,655 | +22.4% |
| Amounts payable | 17/49 | €78,869 | €88,621 | +€9,752 | +12.4% |
| Amounts payable within one year | 42/48 | €78,869 | €88,621 | +€9,752 | +12.4% |
| Trade debts | 44 | €70,100 | €81,903 | +€11,802 | +16.8% |
| Suppliers | 440/4 | €70,100 | €81,903 | +€11,802 | +16.8% |
| Taxes, remuneration and social security | 45 | €8,769 | €6,718 | -€2,050 | -23.4% |
| Taxes | 450/3 | €8,769 | €6,718 | -€2,050 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182 | €198 | +€17 | +9.1% |
| Other operating charges | 640/8 | €7,032 | €4,592 | -€2,440 | -34.7% |
| Gross operating margin | 9900 | €17,441 | €17,694 | +€254 | +1.5% |
| Operating profit (loss) | 9901 | €10,227 | €12,904 | +€2,677 | +26.2% |
| Financial income | 75/76B | €7 | €36 | +€29 | +420% |
| Recurring financial income | 75 | €7 | €36 | +€29 | +420% |
| Financial charges | 65/66B | €3,195 | €248 | -€2,947 | -92.3% |
| Recurring financial charges | 65 | €3,195 | €248 | -€2,947 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | €7,039 | €12,693 | +€5,654 | +80.3% |
| Income taxes | 67/77 | €2,694 | €5,038 | +€2,344 | +87.0% |
| Profit (loss) for the period | 9904 | €4,345 | €7,655 | +€3,310 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,345 | €7,655 | +€3,310 | +76.2% |
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 17 October 2026 via checked.be.