DECORMAT: what changed
Two fiscal 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.
DECORMAT
Largest movements
- Tangible fixed assets -€21,076
down €21,076 (-5.8%), from €361,804 to €340,728
of which Land and buildings: -€19,533
- Other debts -€19,192
down €19,192 (-34.6%), from €55,466 to €36,274
- Gross operating margin +€38,830
up €38,830, from -€7,584 to €31,246
- Financial income -€14,546
down €14,546 (-100.0%), from €14,546 to €0
- Depreciation +€6,094
up €6,094 (+40.7%), from €14,983 to €21,077
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.
Cash bridge derived
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 | €366,405 | €345,829 | -€20,576 | -5.6% |
| Fixed assets | 21/28 | €361,804 | €340,728 | -€21,076 | -5.8% |
| Tangible fixed assets | 22/27 | €361,804 | €340,728 | -€21,076 | -5.8% |
| Land and buildings | 22 | €352,630 | €333,097 | -€19,533 | -5.5% |
| Plant, machinery and equipment | 23 | €321 | €33 | -€288 | -89.6% |
| Furniture and vehicles | 24 | €8,854 | €7,598 | -€1,256 | -14.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €4,601 | €5,101 | +€500 | +10.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,378 | €2,797 | +€419 | +17.6% |
| Deferred charges and accrued income | 490/1 | €2,223 | €2,305 | +€82 | +3.7% |
| Total equity and liabilities | 10/49 | €366,405 | €345,829 | -€20,576 | -5.6% |
| Equity | 10/15 | €308,099 | €309,555 | +€1,456 | +0.5% |
| Contributions | 10/11 | €89,280 | €89,280 | = | 0.0% |
| Reserves | 13 | €17,249 | €17,249 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €17,249 | €17,249 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €201,571 | €203,026 | +€1,455 | +0.7% |
| Amounts payable | 17/49 | €58,306 | €36,274 | -€22,032 | -37.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €55,466 | €36,274 | -€19,192 | -34.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €55,466 | €36,274 | -€19,192 | -34.6% |
| Accrued charges and deferred income | 492/3 | €2,840 | €0 | -€2,840 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,983 | €21,077 | +€6,094 | +40.7% |
| Other operating charges | 640/8 | €8,619 | €8,646 | +€27 | +0.3% |
| Gross operating margin | 9900 | -€7,584 | €31,246 | +€38,830 | |
| Operating profit (loss) | 9901 | -€31,186 | €1,522 | +€32,708 | |
| Financial income | 75/76B | €14,546 | €0 | -€14,546 | -100.0% |
| Recurring financial income | 75 | €14,546 | €0 | -€14,546 | -100.0% |
| Financial charges | 65/66B | €119 | €67 | -€53 | -44.1% |
| Recurring financial charges | 65 | €119 | €67 | -€53 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,758 | €1,456 | +€18,214 | |
| Profit (loss) for the period | 9904 | -€16,758 | €1,456 | +€18,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,758 | €1,456 | +€18,214 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.