Décors - Batim: 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.
Décors - Batim
Largest movements
- Stocks and contracts +€77,887
up €77,887 (+15.3%), from €508,755 to €586,642
- Receivables within one year +€18,638
up €18,638 (+140%), from €13,349 to €31,986
of which Other amounts receivable: +€17,731
- Other debts +€77,236
up €77,236 (+140%), from €55,087 to €132,323
- Reserves +€12,263
up €12,263 (+2.9%), from €418,213 to €430,476
- Gross operating margin +€22,322
up €22,322 (+88.6%), from €25,188 to €47,510
- Taxes +€4,546
up €4,546, from -€212 to €4,334
- Depreciation +€3,477
up €3,477 (+16.2%), from €21,489 to €24,967
- Other operating charges -€2,179
down €2,179 (-56.7%), from €3,843 to €1,665
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 | €760,605 | €851,338 | +€90,733 | +11.9% |
| Fixed assets | 21/28 | €224,025 | €225,729 | +€1,704 | +0.8% |
| Tangible fixed assets | 22/27 | €224,025 | €225,729 | +€1,704 | +0.8% |
| Land and buildings | 22 | €199,094 | €185,992 | -€13,102 | -6.6% |
| Plant, machinery and equipment | 23 | €445 | €1,508 | +€1,063 | +239% |
| Furniture and vehicles | 24 | €24,487 | €38,229 | +€13,743 | +56.1% |
| Current assets | 29/58 | €536,580 | €625,609 | +€89,029 | +16.6% |
| Stocks and contracts in progress | 3 | €508,755 | €586,642 | +€77,887 | +15.3% |
| Stocks | 30/36 | €508,755 | €586,642 | +€77,887 | +15.3% |
| Amounts receivable within one year | 40/41 | €13,349 | €31,986 | +€18,638 | +140% |
| Trade receivables | 40 | - | €907 | +€907 | |
| Other amounts receivable | 41 | €13,349 | €31,080 | +€17,731 | +133% |
| Cash at bank and in hand | 54/58 | €13,041 | €5,672 | -€7,369 | -56.5% |
| Deferred charges and accrued income | 490/1 | €1,436 | €1,309 | -€127 | -8.8% |
| Total equity and liabilities | 10/49 | €760,605 | €851,338 | +€90,733 | +11.9% |
| Equity | 10/15 | €476,284 | €488,547 | +€12,263 | +2.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €418,213 | €430,476 | +€12,263 | +2.9% |
| Distributable reserves | 133 | €418,213 | €430,476 | +€12,263 | +2.9% |
| Profit (loss) carried forward | 14 | €39,479 | €39,479 | = | 0.0% |
| Amounts payable | 17/49 | €284,321 | €362,791 | +€78,470 | +27.6% |
| Amounts payable after more than one year | 17 | €199,984 | €195,067 | -€4,916 | -2.5% |
| Financial debts | 170/4 | €199,984 | €195,067 | -€4,916 | -2.5% |
| Amounts payable within one year | 42/48 | €84,337 | €167,724 | +€83,387 | +98.9% |
| Current portion of amounts payable after more than one year | 42 | €22,112 | €27,482 | +€5,371 | +24.3% |
| Trade debts | 44 | €6,139 | €3,585 | -€2,554 | -41.6% |
| Suppliers | 440/4 | €6,139 | €3,585 | -€2,554 | -41.6% |
| Advances received on contracts in progress | 46 | €1,000 | - | -€1,000 | |
| Taxes, remuneration and social security | 45 | - | €4,334 | +€4,334 | |
| Taxes | 450/3 | - | €4,334 | +€4,334 | |
| Other amounts payable | 47/48 | €55,087 | €132,323 | +€77,236 | +140% |
| Non-recurring operating income | 76A | €30,322 | - | -€30,322 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,489 | €24,967 | +€3,477 | +16.2% |
| Other operating charges | 640/8 | €3,843 | €1,665 | -€2,179 | -56.7% |
| Gross operating margin | 9900 | €25,188 | €47,510 | +€22,322 | +88.6% |
| Operating profit (loss) | 9901 | -€145 | €20,879 | +€21,024 | |
| Financial income | 75/76B | €145 | €4 | -€141 | -97.1% |
| Recurring financial income | 75 | €145 | €4 | -€141 | -97.1% |
| Financial charges | 65/66B | €4,253 | €4,287 | +€34 | +0.8% |
| Recurring financial charges | 65 | €4,253 | €4,287 | +€34 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,252 | €16,597 | +€20,849 | |
| Income taxes | 67/77 | -€212 | €4,334 | +€4,546 | |
| Profit (loss) for the period | 9904 | -€4,040 | €12,263 | +€16,303 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,040 | €12,263 | +€16,303 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.