DECORATION DU BAILLI: 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.
DECORATION DU BAILLI
Largest movements
- Cash +€151,572
up €151,572 (+43.1%), from €351,479 to €503,050
mainly Contributions, distributions and other (+€126,300) and Net result for the year (+€82,012)
- Receivables within one year -€43,792
down €43,792 (-55.8%), from €78,440 to €34,648
of which Trade receivables: -€29,591
- Stocks and contracts -€17,644
down €17,644 (-33.7%), from €52,299 to €34,655
- Deferred charges and accrued income +€11,274
up €11,274 (+1,942%), from €581 to €11,854
- Reserves +€208,312
up €208,312 (+105%), from €198,263 to €406,575
of which Tax-exempt reserves: +€126,300
- Trade debts -€145,279
down €145,279 (-75.8%), from €191,557 to €46,278
- Advances received +€45,685
new in 2025: €45,685
- Tax, wage and social debts -€13,380
down €13,380 (-25.2%), from €53,173 to €39,792
of which Taxes: -€7,582
- Other debts +€9,649
up €9,649 (+41.4%), from €23,295 to €32,945
- Gross operating margin +€135,726
up €135,726 (+40.9%), from €332,202 to €467,928
- Taxes +€33,692
up €33,692 (+85.7%), from €39,324 to €73,015
- Staff costs -€33,279
down €33,279 (-15.0%), from €222,468 to €189,189
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 | €484,880 | €589,867 | +€104,987 | +21.7% |
| Fixed assets | 21/28 | €2,082 | €5,660 | +€3,578 | +172% |
| Tangible fixed assets | 22/27 | €1,582 | €5,160 | +€3,578 | +226% |
| Plant, machinery and equipment | 23 | €416 | €5,160 | +€4,744 | +1,141% |
| Furniture and vehicles | 24 | €1,166 | €0 | -€1,166 | -100.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €482,798 | €584,208 | +€101,409 | +21.0% |
| Stocks and contracts in progress | 3 | €52,299 | €34,655 | -€17,644 | -33.7% |
| Stocks | 30/36 | €52,299 | €34,655 | -€17,644 | -33.7% |
| Amounts receivable within one year | 40/41 | €78,440 | €34,648 | -€43,792 | -55.8% |
| Trade receivables | 40 | €44,670 | €15,079 | -€29,591 | -66.2% |
| Other amounts receivable | 41 | €33,770 | €19,569 | -€14,201 | -42.1% |
| Cash at bank and in hand | 54/58 | €351,479 | €503,050 | +€151,572 | +43.1% |
| Deferred charges and accrued income | 490/1 | €581 | €11,854 | +€11,274 | +1,942% |
| Total equity and liabilities | 10/49 | €484,880 | €589,867 | +€104,987 | +21.7% |
| Equity | 10/15 | €216,855 | €425,167 | +€208,312 | +96.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €198,263 | €406,575 | +€208,312 | +105% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €126,300 | +€126,300 | |
| Distributable reserves | 133 | €196,404 | €278,416 | +€82,012 | +41.8% |
| Amounts payable | 17/49 | €268,025 | €164,700 | -€103,325 | -38.6% |
| Amounts payable within one year | 42/48 | €268,025 | €164,700 | -€103,325 | -38.6% |
| Trade debts | 44 | €191,557 | €46,278 | -€145,279 | -75.8% |
| Suppliers | 440/4 | €191,557 | €46,278 | -€145,279 | -75.8% |
| Advances received on contracts in progress | 46 | - | €45,685 | +€45,685 | |
| Taxes, remuneration and social security | 45 | €53,173 | €39,792 | -€13,380 | -25.2% |
| Taxes | 450/3 | €32,479 | €24,898 | -€7,582 | -23.3% |
| Remuneration and social security | 454/9 | €20,693 | €14,895 | -€5,799 | -28.0% |
| Other amounts payable | 47/48 | €23,295 | €32,945 | +€9,649 | +41.4% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Remuneration, social security and pensions | 62 | €222,468 | €189,189 | -€33,279 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,096 | €2,040 | -€55 | -2.6% |
| Other operating charges | 640/8 | €4,742 | €2,036 | -€2,706 | -57.1% |
| Non-recurring operating charges | 66A | €230 | - | -€230 | |
| Gross operating margin | 9900 | €332,202 | €467,928 | +€135,726 | +40.9% |
| Operating profit (loss) | 9901 | €102,667 | €274,663 | +€171,996 | +168% |
| Financial income | 75/76B | €9,882 | €7,831 | -€2,051 | -20.8% |
| Recurring financial income | 75 | €1,212 | €7,831 | +€6,619 | +546% |
| Non-recurring financial income | 76B | €8,670 | - | -€8,670 | |
| Financial charges | 65/66B | €598 | €1,167 | +€569 | +95.2% |
| Recurring financial charges | 65 | €598 | €1,167 | +€569 | +95.2% |
| Profit (loss) for the period before taxes | 9903 | €111,951 | €281,327 | +€169,376 | +151% |
| Transfer to deferred taxes | 680 | - | €126,300 | +€126,300 | |
| Income taxes | 67/77 | €39,324 | €73,015 | +€33,692 | +85.7% |
| Profit (loss) for the period | 9904 | €72,627 | €82,012 | +€9,385 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,627 | €82,012 | +€9,385 | +12.9% |
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 16 October 2026 via checked.be.