DECORATIE VAN MIERT: 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 VAN MIERT
Largest movements
- Receivables within one year +€5,867
up €5,867 (+28.9%), from €20,312 to €26,179
of which Trade receivables: +€4,544
- Stocks and contracts -€5,376
down €5,376 (-27.5%), from €19,583 to €14,207
- Cash -€3,588
down €3,588 (-3.9%), from €91,916 to €88,328
mainly Net result for the year (-€13,495) and Receivables within one year (-€5,867)
- Profit (loss) carried forward -€13,495
new in 2025: -€13,495
- Short-term financial debts +€9,791
up €9,791 (+89.7%), from €10,917 to €20,708
- Tax, wage and social debts -€3,203
down €3,203 (-33.1%), from €9,684 to €6,481
of which Taxes: -€4,053
- Other debts +€1,772
up €1,772 (+22.5%), from €7,885 to €9,657
- Gross operating margin -€26,250
down €26,250, from €22,759 to -€3,491
- Taxes -€4,805
no longer reported in 2025 (was €4,805)
- Depreciation -€1,749
down €1,749 (-43.5%), from €4,017 to €2,268
- Financial charges +€981
up €981 (+30.3%), from €3,240 to €4,220
- Other operating charges +€256
up €256 (+18.4%), from €1,390 to €1,646
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 | €136,650 | €132,137 | -€4,513 | -3.3% |
| Fixed assets | 21/28 | €3,954 | €3,027 | -€928 | -23.5% |
| Tangible fixed assets | 22/27 | €3,954 | €3,027 | -€928 | -23.5% |
| Land and buildings | 22 | €9 | - | -€9 | |
| Plant, machinery and equipment | 23 | €1,231 | €1,112 | -€118 | -9.6% |
| Furniture and vehicles | 24 | €2,715 | €1,915 | -€800 | -29.5% |
| Current assets | 29/58 | €132,695 | €129,110 | -€3,585 | -2.7% |
| Stocks and contracts in progress | 3 | €19,583 | €14,207 | -€5,376 | -27.5% |
| Stocks | 30/36 | €19,583 | €14,207 | -€5,376 | -27.5% |
| Amounts receivable within one year | 40/41 | €20,312 | €26,179 | +€5,867 | +28.9% |
| Trade receivables | 40 | €18,737 | €23,280 | +€4,544 | +24.2% |
| Other amounts receivable | 41 | €1,575 | €2,899 | +€1,323 | +84.0% |
| Cash at bank and in hand | 54/58 | €91,916 | €88,328 | -€3,588 | -3.9% |
| Deferred charges and accrued income | 490/1 | €884 | €396 | -€488 | -55.3% |
| Total equity and liabilities | 10/49 | €136,650 | €132,137 | -€4,513 | -3.3% |
| Equity | 10/15 | €51,884 | €38,389 | -€13,495 | -26.0% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €32,384 | €32,384 | = | 0.0% |
| Distributable reserves | 133 | €32,384 | €32,384 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€13,495 | -€13,495 | |
| Amounts payable | 17/49 | €84,766 | €93,748 | +€8,982 | +10.6% |
| Amounts payable within one year | 42/48 | €84,766 | €93,748 | +€8,982 | +10.6% |
| Financial debts | 43 | €10,917 | €20,708 | +€9,791 | +89.7% |
| Credit institutions | 430/8 | €10,917 | €20,708 | +€9,791 | +89.7% |
| Trade debts | 44 | €56,280 | €56,902 | +€622 | +1.1% |
| Suppliers | 440/4 | €56,280 | €56,902 | +€622 | +1.1% |
| Taxes, remuneration and social security | 45 | €9,684 | €6,481 | -€3,203 | -33.1% |
| Taxes | 450/3 | €9,684 | €5,631 | -€4,053 | -41.9% |
| Remuneration and social security | 454/9 | - | €850 | +€850 | |
| Other amounts payable | 47/48 | €7,885 | €9,657 | +€1,772 | +22.5% |
| Non-recurring operating income | 76A | - | €6,612 | +€6,612 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,017 | €2,268 | -€1,749 | -43.5% |
| Other operating charges | 640/8 | €1,390 | €1,646 | +€256 | +18.4% |
| Non-recurring operating charges | 66A | - | €1,885 | +€1,885 | |
| Gross operating margin | 9900 | €22,759 | -€3,491 | -€26,250 | |
| Operating profit (loss) | 9901 | €17,351 | -€9,291 | -€26,642 | |
| Financial income | 75/76B | €1 | €16 | +€15 | +1,521% |
| Recurring financial income | 75 | €1 | €16 | +€15 | +1,521% |
| Financial charges | 65/66B | €3,240 | €4,220 | +€981 | +30.3% |
| Recurring financial charges | 65 | €3,240 | €4,220 | +€981 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €14,113 | -€13,495 | -€27,607 | |
| Income taxes | 67/77 | €4,805 | - | -€4,805 | |
| Profit (loss) for the period | 9904 | €9,308 | -€13,495 | -€22,802 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,308 | -€13,495 | -€22,802 |
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 25 October 2026 via checked.be.