DECORUM: 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.
What changed
DECORUM
NACE 71.112, Activities of interior architects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3,842
2024 · €53,912-€57,754
Equity
€404,286
2024 · €408,128-€3,842
Cash
€5,175
2024 · €6,694-€1,519
Balance sheet total
€602,172
2024 · €669,306-€67,134
Largest movements
Assets
- Receivables within one year -€52,459
down €52,459 (-64.0%), from €81,989 to €29,531
of which Trade receivables: -€56,352
Equity and liabilities
- Other debts -€35,863
down €35,863 (-31.9%), from €112,525 to €76,662
- Debts after one year -€17,407
down €17,407 (-20.9%), from €83,435 to €66,028
- Tax, wage and social debts -€15,024
down €15,024 (-95.8%), from €15,674 to €651
- Accrued charges and deferred income +€8,400
up €8,400, from €0 to €8,400
Income statement
- Gross operating margin -€119,574
down €119,574 (-59.9%), from €199,605 to €80,031
- Other operating charges -€37,859
down €37,859 (-74.6%), from €50,729 to €12,869
- Taxes -€20,776
down €20,776 (-82.7%), from €25,132 to €4,356
- Depreciation +€3,581
up €3,581 (+8.7%), from €41,133 to €44,714
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.
Result 2024
€53,912
Gross operating margin
-€119,574
Depreciation
-€3,581
Other operating charges
+€37,859
Other operating items
+€7,144
Financial income
-€534
Financial charges
+€154
Taxes
+€20,776
Result 2025
-€3,842
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.
From operations
+€51,352
Investment
-€36,117
Financing
-€16,754
Cash 2024
€6,694
From operations (derived)
+€51,352
Net result for the year
-€3,842
Depreciation
+€44,714
Receivables after one year
+€4,070
Receivables within one year
+€52,459
Deferred charges and accrued income
+€489
Provisions
-€1,604
Trade debts
-€2,447
Tax, wage and social debts
-€15,024
Other debts
-€35,863
Accrued charges and deferred income
+€8,400
Investment (derived)
-€36,117
Investment in fixed assets (net)
-€41,117
Current investments
+€5,000
Financing
-€16,754
Debts after one year
-€17,407
Current portion of long-term debt
+€652
Cash 2025
€5,175
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €669,306 | €602,172 | -€67,134 | -10.0% |
| Fixed assets | 21/28 | €502,843 | €499,246 | -€3,597 | -0.7% |
| Tangible fixed assets | 22/27 | €502,843 | €499,246 | -€3,597 | -0.7% |
| Land and buildings | 22 | €305,678 | €286,424 | -€19,254 | -6.3% |
| Plant, machinery and equipment | 23 | €1,590 | €8,828 | +€7,238 | +455.3% |
| Furniture and vehicles | 24 | €89,557 | €106,269 | +€16,712 | +18.7% |
| Other tangible fixed assets | 26 | €106,017 | €97,725 | -€8,293 | -7.8% |
| Current assets | 29/58 | €166,463 | €102,926 | -€63,537 | -38.2% |
| Amounts receivable after more than one year | 29 | €14,194 | €10,124 | -€4,070 | -28.7% |
| Other amounts receivable | 291 | €14,194 | €10,124 | -€4,070 | -28.7% |
| Amounts receivable within one year | 40/41 | €81,989 | €29,531 | -€52,459 | -64.0% |
| Trade receivables | 40 | €72,713 | €16,361 | -€56,352 | -77.5% |
| Other amounts receivable | 41 | €9,276 | €13,170 | +€3,893 | +42.0% |
| Current investments | 50/53 | €60,000 | €55,000 | -€5,000 | -8.3% |
| Cash at bank and in hand | 54/58 | €6,694 | €5,175 | -€1,519 | -22.7% |
| Deferred charges and accrued income | 490/1 | €3,585 | €3,096 | -€489 | -13.7% |
| Total equity and liabilities | 10/49 | €669,306 | €602,172 | -€67,134 | -10.0% |
| Equity | 10/15 | €408,128 | €404,286 | -€3,842 | -0.9% |
| Contributions | 10/11 | €507,969 | €507,969 | = | 0.0% |
| Capital | 10 | €507,969 | €507,969 | = | 0.0% |
| Issued capital | 100 | €507,969 | €507,969 | = | 0.0% |
| Reserves | 13 | €105,041 | €100,228 | -€4,813 | -4.6% |
| Non-distributable reserves | 130/1 | €16,120 | €16,120 | = | 0.0% |
| Legal reserve | 130 | €13,014 | €13,014 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,105 | €3,105 | = | 0.0% |
| Tax-exempt reserves | 132 | €88,922 | €84,108 | -€4,813 | -5.4% |
| Profit (loss) carried forward | 14 | -€204,882 | -€203,910 | +€972 | +0.5% |
| Provisions and deferred taxes | 16 | €29,640 | €28,036 | -€1,604 | -5.4% |
| Deferred taxes | 168 | €29,640 | €28,036 | -€1,604 | -5.4% |
| Amounts payable | 17/49 | €231,538 | €169,850 | -€61,688 | -26.6% |
| Amounts payable after more than one year | 17 | €83,435 | €66,028 | -€17,407 | -20.9% |
| Financial debts | 170/4 | €83,435 | €66,028 | -€17,407 | -20.9% |
| Amounts payable within one year | 42/48 | €148,103 | €95,422 | -€52,681 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €16,754 | €17,407 | +€652 | +3.9% |
| Trade debts | 44 | €3,149 | €702 | -€2,447 | -77.7% |
| Suppliers | 440/4 | €3,149 | €702 | -€2,447 | -77.7% |
| Taxes, remuneration and social security | 45 | €15,674 | €651 | -€15,024 | -95.8% |
| Taxes | 450/3 | €15,674 | €651 | -€15,024 | -95.8% |
| Other amounts payable | 47/48 | €112,525 | €76,662 | -€35,863 | -31.9% |
| Accrued charges and deferred income | 492/3 | €0 | €8,400 | +€8,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,133 | €44,714 | +€3,581 | +8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €50,729 | €12,869 | -€37,859 | -74.6% |
| Non-recurring operating charges | 66A | €27,000 | €19,856 | -€7,144 | -26.5% |
| Gross operating margin | 9900 | €199,605 | €80,031 | -€119,574 | -59.9% |
| Operating profit (loss) | 9901 | €80,743 | €2,592 | -€78,151 | -96.8% |
| Financial income | 75/76B | €1,449 | €915 | -€534 | -36.8% |
| Recurring financial income | 75 | €1,449 | €915 | -€534 | -36.8% |
| Financial charges | 65/66B | €4,752 | €4,598 | -€154 | -3.2% |
| Recurring financial charges | 65 | €4,752 | €4,598 | -€154 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €77,440 | -€1,090 | -€78,530 | |
| Transfer from deferred taxes | 780 | €1,604 | €1,604 | = | 0.0% |
| Income taxes | 67/77 | €25,132 | €4,356 | -€20,776 | -82.7% |
| Profit (loss) for the period | 9904 | €53,912 | -€3,842 | -€57,754 | |
| Transfer from tax-exempt reserves | 789 | €4,813 | €4,813 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,726 | €972 | -€57,754 | -98.3% |
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 8 October 2026 via checked.be.