DECOREGINA: 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.
DECOREGINA
Largest movements
- Cash -€15,988
down €15,988 (-73.2%), from €21,847 to €5,859
mainly Investment in fixed assets (net) (-€9,864) and Net result for the year (-€4,341)
- Tangible fixed assets +€7,619
up €7,619 (+78.2%), from €9,739 to €17,357
of which Furniture and vehicles: +€6,194
- Receivables within one year -€1,630
down €1,630 (-13.4%), from €12,166 to €10,536
of which Trade receivables: -€2,848
- Reserves -€4,341
down €4,341 (-24.9%), from €17,411 to €13,070
- Other debts -€2,838
down €2,838 (-79.7%), from €3,563 to €725
- Tax, wage and social debts -€2,398
down €2,398 (-59.6%), from €4,024 to €1,626
- Gross operating margin -€7,921
down €7,921, from €6,726 to -€1,196
- Financial charges -€2,904
down €2,904 (-91.0%), from €3,192 to €287
- Write-downs +€2,161
up €2,161, from -€2,161 to €0
- Taxes -€1,258
down €1,258 (-89.7%), from €1,403 to €145
- Depreciation +€673
up €673 (+42.8%), from €1,573 to €2,246
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 | €44,013 | €34,013 | -€10,000 | -22.7% |
| Fixed assets | 21/28 | €9,999 | €17,618 | +€7,619 | +76.2% |
| Tangible fixed assets | 22/27 | €9,739 | €17,357 | +€7,619 | +78.2% |
| Plant, machinery and equipment | 23 | €267 | €2,193 | +€1,926 | +722% |
| Furniture and vehicles | 24 | €1,866 | €8,061 | +€6,194 | +332% |
| Other tangible fixed assets | 26 | €7,605 | €7,103 | -€502 | -6.6% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €34,014 | €16,395 | -€17,618 | -51.8% |
| Amounts receivable within one year | 40/41 | €12,166 | €10,536 | -€1,630 | -13.4% |
| Trade receivables | 40 | €11,582 | €8,734 | -€2,848 | -24.6% |
| Other amounts receivable | 41 | €584 | €1,802 | +€1,217 | +208% |
| Cash at bank and in hand | 54/58 | €21,847 | €5,859 | -€15,988 | -73.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €44,013 | €34,013 | -€10,000 | -22.7% |
| Equity | 10/15 | €36,003 | €31,662 | -€4,341 | -12.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €17,411 | €13,070 | -€4,341 | -24.9% |
| Distributable reserves | 133 | €17,411 | €13,070 | -€4,341 | -24.9% |
| Amounts payable | 17/49 | €8,009 | €2,351 | -€5,658 | -70.6% |
| Amounts payable within one year | 42/48 | €8,009 | €2,351 | -€5,658 | -70.6% |
| Trade debts | 44 | €422 | €0 | -€422 | -100% |
| Suppliers | 440/4 | €422 | €0 | -€422 | -100% |
| Taxes, remuneration and social security | 45 | €4,024 | €1,626 | -€2,398 | -59.6% |
| Taxes | 450/3 | €4,024 | €1,626 | -€2,398 | -59.6% |
| Other amounts payable | 47/48 | €3,563 | €725 | -€2,838 | -79.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €5,200 | +€5,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,573 | €2,246 | +€673 | +42.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,161 | €0 | +€2,161 | |
| Other operating charges | 640/8 | €1,126 | €800 | -€326 | -28.9% |
| Gross operating margin | 9900 | €6,726 | -€1,196 | -€7,921 | |
| Operating profit (loss) | 9901 | €6,188 | -€4,242 | -€10,430 | |
| Financial income | 75/76B | €318 | €332 | +€15 | +4.6% |
| Recurring financial income | 75 | €318 | €332 | +€15 | +4.6% |
| Financial charges | 65/66B | €3,192 | €287 | -€2,904 | -91.0% |
| Recurring financial charges | 65 | €3,192 | €287 | -€2,904 | -91.0% |
| Profit (loss) for the period before taxes | 9903 | €3,314 | -€4,197 | -€7,511 | |
| Income taxes | 67/77 | €1,403 | €145 | -€1,258 | -89.7% |
| Profit (loss) for the period | 9904 | €1,911 | -€4,341 | -€6,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,911 | -€4,341 | -€6,252 |
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.