DELMI - DECOR: 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.
DELMI - DECOR
Largest movements
- Cash -€32,440
down €32,440 (-80.8%), from €40,172 to €7,733
mainly Other debts (-€96,903) and Deferred charges and accrued income (-€3,848)
- Tangible fixed assets -€19,424
down €19,424 (-48.2%), from €40,300 to €20,875
of which Other tangible fixed assets: -€11,888
- Receivables within one year -€7,533
down €7,533 (-72.0%), from €10,466 to €2,934
of which Other amounts receivable: -€9,096
- Other debts -€96,903
down €96,903 (-81.5%), from €118,834 to €21,931
- Accrued charges and deferred income +€28,758
up €28,758, from €0 to €28,758
- Trade debts +€13,652
up €13,652 (+1,456%), from €937 to €14,590
- Tax, wage and social debts +€8,894
up €8,894 (+35.7%), from €24,943 to €33,837
of which Taxes: +€8,823
- Depreciation -€7,004
down €7,004 (-32.4%), from €21,619 to €14,614
- Gross operating margin -€6,517
down €6,517 (-4.9%), from €134,145 to €127,628
- Staff costs +€5,399
up €5,399 (+5.2%), from €103,825 to €109,224
- Financial charges -€4,047
down €4,047 (-42.5%), from €9,528 to €5,480
- Financial income +€1,627
up €1,627 (+112%), from €1,457 to €3,084
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 | €482,774 | €430,810 | -€51,965 | -10.8% |
| Fixed assets | 21/28 | €40,711 | €21,066 | -€19,644 | -48.3% |
| Intangible fixed assets | 21 | €220 | €0 | -€220 | -100% |
| Tangible fixed assets | 22/27 | €40,300 | €20,875 | -€19,424 | -48.2% |
| Land and buildings | 22 | €3,395 | €2,546 | -€849 | -25.0% |
| Plant, machinery and equipment | 23 | €454 | €232 | -€223 | -49.0% |
| Furniture and vehicles | 24 | €6,465 | €0 | -€6,465 | -100% |
| Other tangible fixed assets | 26 | €29,985 | €18,097 | -€11,888 | -39.6% |
| Financial fixed assets | 28 | €191 | €191 | = | 0.0% |
| Current assets | 29/58 | €442,064 | €409,743 | -€32,320 | -7.3% |
| Stocks and contracts in progress | 3 | €390,690 | €394,494 | +€3,804 | +1.0% |
| Stocks | 30/36 | €390,690 | €394,494 | +€3,804 | +1.0% |
| Amounts receivable within one year | 40/41 | €10,466 | €2,934 | -€7,533 | -72.0% |
| Trade receivables | 40 | €852 | €2,415 | +€1,563 | +183% |
| Other amounts receivable | 41 | €9,614 | €519 | -€9,096 | -94.6% |
| Cash at bank and in hand | 54/58 | €40,172 | €7,733 | -€32,440 | -80.8% |
| Deferred charges and accrued income | 490/1 | €735 | €4,583 | +€3,848 | +524% |
| Total equity and liabilities | 10/49 | €482,774 | €430,810 | -€51,965 | -10.8% |
| Equity | 10/15 | €332,864 | €330,948 | -€1,916 | -0.6% |
| Contributions | 10/11 | €276,750 | €276,750 | = | 0.0% |
| Reserves | 13 | €56,114 | €54,198 | -€1,916 | -3.4% |
| Non-distributable reserves | 130/1 | €7,196 | €7,196 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,196 | €7,196 | = | 0.0% |
| Distributable reserves | 133 | €48,917 | €47,001 | -€1,916 | -3.9% |
| Amounts payable | 17/49 | €149,911 | €99,862 | -€50,049 | -33.4% |
| Amounts payable after more than one year | 17 | €747 | €0 | -€747 | -100% |
| Financial debts | 170/4 | €747 | €0 | -€747 | -100% |
| Amounts payable within one year | 42/48 | €149,164 | €71,104 | -€78,060 | -52.3% |
| Current portion of amounts payable after more than one year | 42 | €4,449 | €747 | -€3,703 | -83.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €937 | €14,590 | +€13,652 | +1,456% |
| Suppliers | 440/4 | €937 | €14,590 | +€13,652 | +1,456% |
| Taxes, remuneration and social security | 45 | €24,943 | €33,837 | +€8,894 | +35.7% |
| Taxes | 450/3 | €11,350 | €20,172 | +€8,823 | +77.7% |
| Remuneration and social security | 454/9 | €13,593 | €13,665 | +€71 | +0.5% |
| Other amounts payable | 47/48 | €118,834 | €21,931 | -€96,903 | -81.5% |
| Accrued charges and deferred income | 492/3 | €0 | €28,758 | +€28,758 | |
| Remuneration, social security and pensions | 62 | €103,825 | €109,224 | +€5,399 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,619 | €14,614 | -€7,004 | -32.4% |
| Other operating charges | 640/8 | €2,094 | €2,257 | +€163 | +7.8% |
| Gross operating margin | 9900 | €134,145 | €127,628 | -€6,517 | -4.9% |
| Operating profit (loss) | 9901 | €6,607 | €1,533 | -€5,074 | -76.8% |
| Financial income | 75/76B | €1,457 | €3,084 | +€1,627 | +112% |
| Recurring financial income | 75 | €1,457 | €3,084 | +€1,627 | +112% |
| Financial charges | 65/66B | €9,528 | €5,480 | -€4,047 | -42.5% |
| Recurring financial charges | 65 | €9,528 | €5,480 | -€4,047 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,463 | -€863 | +€600 | +41.0% |
| Income taxes | 67/77 | €481 | €1,053 | +€571 | +119% |
| Profit (loss) for the period | 9904 | -€1,945 | -€1,916 | +€29 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,945 | -€1,916 | +€29 | +1.5% |
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.