DECORATIE LABARQUE BART: 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.
DECORATIE LABARQUE BART
Largest movements
- Tangible fixed assets -€18,025
down €18,025 (-8.0%), from €224,413 to €206,388
- Cash +€6,841
up €6,841 (+509%), from €1,344 to €8,185
mainly Net result for the year (+€22,215) and Depreciation (+€18,025)
- Receivables within one year +€5,076
up €5,076 (+111%), from €4,563 to €9,639
of which Trade receivables: +€4,529
- Deferred charges and accrued income +€4,147
up €4,147 (+37.7%), from €11,005 to €15,152
- Reserves +€22,215
up €22,215 (+696%), from €3,191 to €25,406
- Other debts -€20,911
down €20,911 (-27.8%), from €75,237 to €54,326
- Debts after one year -€11,048
down €11,048 (-7.6%), from €145,235 to €134,187
- Tax, wage and social debts +€5,892
up €5,892 (+461%), from €1,278 to €7,170
- Gross operating margin +€29,251
up €29,251 (+116%), from €25,225 to €54,476
- Taxes +€5,728
up €5,728 (+3,216%), from €178 to €5,906
- Financial income -€1,592
down €1,592 (-94.8%), from €1,680 to €88
- Depreciation +€1,001
up €1,001 (+5.9%), from €17,023 to €18,025
- Write-downs -€651
down €651 (-100%), from €651 to €0
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 | €243,564 | €241,809 | -€1,755 | -0.7% |
| Fixed assets | 21/28 | €224,413 | €206,388 | -€18,025 | -8.0% |
| Tangible fixed assets | 22/27 | €224,413 | €206,388 | -€18,025 | -8.0% |
| Land and buildings | 22 | €200,668 | €192,155 | -€8,513 | -4.2% |
| Plant, machinery and equipment | 23 | €16,422 | €12,164 | -€4,258 | -25.9% |
| Furniture and vehicles | 24 | €7,324 | €2,070 | -€5,254 | -71.7% |
| Current assets | 29/58 | €19,151 | €35,421 | +€16,270 | +85.0% |
| Stocks and contracts in progress | 3 | €2,239 | €2,444 | +€205 | +9.2% |
| Stocks | 30/36 | €2,239 | €2,444 | +€205 | +9.2% |
| Amounts receivable within one year | 40/41 | €4,563 | €9,639 | +€5,076 | +111% |
| Trade receivables | 40 | €2,574 | €7,103 | +€4,529 | +176% |
| Other amounts receivable | 41 | €1,989 | €2,537 | +€547 | +27.5% |
| Cash at bank and in hand | 54/58 | €1,344 | €8,185 | +€6,841 | +509% |
| Deferred charges and accrued income | 490/1 | €11,005 | €15,152 | +€4,147 | +37.7% |
| Total equity and liabilities | 10/49 | €243,564 | €241,809 | -€1,755 | -0.7% |
| Equity | 10/15 | €6,191 | €28,406 | +€22,215 | +359% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,191 | €25,406 | +€22,215 | +696% |
| Distributable reserves | 133 | €3,191 | €25,406 | +€22,215 | +696% |
| Amounts payable | 17/49 | €237,373 | €213,403 | -€23,970 | -10.1% |
| Amounts payable after more than one year | 17 | €145,235 | €134,187 | -€11,048 | -7.6% |
| Financial debts | 170/4 | €145,235 | €134,187 | -€11,048 | -7.6% |
| Amounts payable within one year | 42/48 | €92,138 | €79,216 | -€12,922 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €10,589 | €11,048 | +€458 | +4.3% |
| Trade debts | 44 | €5,033 | €6,672 | +€1,639 | +32.6% |
| Suppliers | 440/4 | €5,033 | €6,672 | +€1,639 | +32.6% |
| Taxes, remuneration and social security | 45 | €1,278 | €7,170 | +€5,892 | +461% |
| Taxes | 450/3 | €1,278 | €7,170 | +€5,892 | +461% |
| Other amounts payable | 47/48 | €75,237 | €54,326 | -€20,911 | -27.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,023 | €18,025 | +€1,001 | +5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €651 | €0 | -€651 | -100% |
| Other operating charges | 640/8 | €1,178 | €1,483 | +€305 | +25.9% |
| Gross operating margin | 9900 | €25,225 | €54,476 | +€29,251 | +116% |
| Operating profit (loss) | 9901 | €6,372 | €34,968 | +€28,597 | +449% |
| Financial income | 75/76B | €1,680 | €88 | -€1,592 | -94.8% |
| Recurring financial income | 75 | €1,680 | €88 | -€1,592 | -94.8% |
| Financial charges | 65/66B | €7,349 | €6,935 | -€413 | -5.6% |
| Recurring financial charges | 65 | €7,349 | €6,935 | -€413 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €703 | €28,121 | +€27,418 | +3,901% |
| Income taxes | 67/77 | €178 | €5,906 | +€5,728 | +3,216% |
| Profit (loss) for the period | 9904 | €525 | €22,215 | +€21,690 | +4,134% |
| Profit (loss) for the period to be appropriated | 9905 | €525 | €22,215 | +€21,690 | +4,134% |
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 23 October 2026 via checked.be.