DIDIER 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.
DIDIER DECOR
Largest movements
- Current investments -€42,000
down €42,000 (-100.0%), from €42,000 to €0
- Cash +€21,350
up €21,350 (+149.3%), from €14,298 to €35,648
mainly Current investments (+€42,000) and Depreciation (+€15,884)
- Tangible fixed assets -€12,251
down €12,251 (-17.2%), from €71,270 to €59,018
of which Furniture and vehicles: -€10,582
- Provisions -€19,166
down €19,166 (-100.0%), from €19,166 to €0
- Reserves -€9,388
down €9,388 (-14.7%), from €63,663 to €54,275
of which Distributable reserves: -€9,388
- Debts after one year -€3,927
down €3,927 (-55.9%), from €7,023 to €3,095
- Current portion of long-term debt -€2,506
down €2,506 (-39.0%), from €6,434 to €3,927
- Other debts +€2,272
up €2,272 (+18.2%), from €12,482 to €14,754
- Gross operating margin -€11,426
down €11,426 (-57.1%), from €20,018 to €8,593
- Taxes -€986
down €986 (-72.2%), from €1,365 to €379
- Financial charges -€859
down €859 (-70.4%), from €1,221 to €362
- Depreciation +€371
up €371 (+2.4%), from €15,513 to €15,884
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 | €131,879 | €98,705 | -€33,174 | -25.2% |
| Fixed assets | 21/28 | €71,270 | €59,018 | -€12,251 | -17.2% |
| Tangible fixed assets | 22/27 | €71,270 | €59,018 | -€12,251 | -17.2% |
| Land and buildings | 22 | €36,262 | €32,352 | -€3,910 | -10.8% |
| Plant, machinery and equipment | 23 | €1,832 | €4,073 | +€2,241 | +122.3% |
| Furniture and vehicles | 24 | €33,176 | €22,593 | -€10,582 | -31.9% |
| Current assets | 29/58 | €60,609 | €39,687 | -€20,922 | -34.5% |
| Stocks and contracts in progress | 3 | €1,370 | €1,608 | +€238 | +17.4% |
| Stocks | 30/36 | €1,370 | €1,608 | +€238 | +17.4% |
| Amounts receivable within one year | 40/41 | €1,352 | €1,140 | -€212 | -15.7% |
| Other amounts receivable | 41 | €1,352 | €1,140 | -€212 | -15.7% |
| Current investments | 50/53 | €42,000 | €0 | -€42,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,298 | €35,648 | +€21,350 | +149.3% |
| Deferred charges and accrued income | 490/1 | €1,590 | €1,291 | -€298 | -18.8% |
| Total equity and liabilities | 10/49 | €131,879 | €98,705 | -€33,174 | -25.2% |
| Equity | 10/15 | €82,263 | €72,875 | -€9,388 | -11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,663 | €54,275 | -€9,388 | -14.7% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €61,163 | €51,775 | -€9,388 | -15.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €19,166 | €0 | -€19,166 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €19,166 | €0 | -€19,166 | -100.0% |
| Pensions and similar obligations | 160 | €19,166 | €0 | -€19,166 | -100.0% |
| Amounts payable | 17/49 | €30,450 | €25,830 | -€4,620 | -15.2% |
| Amounts payable after more than one year | 17 | €7,023 | €3,095 | -€3,927 | -55.9% |
| Financial debts | 170/4 | €7,023 | €3,095 | -€3,927 | -55.9% |
| Amounts payable within one year | 42/48 | €22,751 | €22,735 | -€17 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €6,434 | €3,927 | -€2,506 | -39.0% |
| Trade debts | 44 | €1,813 | €2,704 | +€891 | +49.1% |
| Suppliers | 440/4 | €1,813 | €2,704 | +€891 | +49.1% |
| Taxes, remuneration and social security | 45 | €2,023 | €1,350 | -€673 | -33.3% |
| Taxes | 450/3 | €2,023 | €1,350 | -€673 | -33.3% |
| Other amounts payable | 47/48 | €12,482 | €14,754 | +€2,272 | +18.2% |
| Accrued charges and deferred income | 492/3 | €676 | €0 | -€676 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,513 | €15,884 | +€371 | +2.4% |
| Other operating charges | 640/8 | €1,187 | €1,112 | -€74 | -6.3% |
| Non-recurring operating charges | 66A | - | €638 | +€638 | |
| Gross operating margin | 9900 | €20,018 | €8,593 | -€11,426 | -57.1% |
| Operating profit (loss) | 9901 | €3,318 | -€9,042 | -€12,361 | |
| Financial income | 75/76B | €358 | €396 | +€37 | +10.4% |
| Recurring financial income | 75 | €358 | €396 | +€37 | +10.4% |
| Financial charges | 65/66B | €1,221 | €362 | -€859 | -70.4% |
| Recurring financial charges | 65 | €1,221 | €362 | -€859 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | €2,456 | -€9,009 | -€11,465 | |
| Income taxes | 67/77 | €1,365 | €379 | -€986 | -72.2% |
| Profit (loss) for the period | 9904 | €1,091 | -€9,388 | -€10,479 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,091 | -€9,388 | -€10,479 |
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 11 October 2026 via checked.be.