DUBA 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.
DUBA DECOR
Largest movements
- Receivables within one year -€74,042
down €74,042 (-29.8%), from €248,679 to €174,637
of which Trade receivables: -€60,042
- Tangible fixed assets +€15,000
up €15,000 (+81.4%), from €18,435 to €33,435
of which Plant, machinery and equipment: +€15,000
- Cash -€11,680
down €11,680 (-10.1%), from €115,085 to €103,405
mainly Net result for the year (-€94,418) and Tax, wage and social debts (-€18,936)
- Profit (loss) carried forward -€94,418
down €94,418 (-50.0%), from €188,821 to €94,403
- Trade debts +€21,386
up €21,386 (+174%), from €12,289 to €33,675
- Tax, wage and social debts -€18,936
down €18,936 (-52.6%), from €36,015 to €17,079
- Short-term financial debts +€11,908
up €11,908 (+93.1%), from €12,790 to €24,699
- Debts after one year +€5,887
up €5,887 (+54.5%), from €10,810 to €16,697
- Purchases and services -€227,594
no longer reported in 2025 (was €227,594)
- Gross operating margin -€205,539
down €205,539, from €120,108 to -€85,431
- Staff costs -€57,608
down €57,608 (-90.1%), from €63,944 to €6,337
- Depreciation -€8,625
no longer reported in 2025 (was €8,625)
- Financial charges -€1,799
down €1,799 (-31.9%), from €5,634 to €3,835
of which Financial charges: -€1,369
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 | €382,416 | €311,694 | -€70,722 | -18.5% |
| Fixed assets | 21/28 | €18,652 | €33,652 | +€15,000 | +80.4% |
| Tangible fixed assets | 22/27 | €18,435 | €33,435 | +€15,000 | +81.4% |
| Plant, machinery and equipment | 23 | - | €15,000 | +€15,000 | |
| Furniture and vehicles | 24 | €18,435 | €18,435 | = | 0.0% |
| Financial fixed assets | 28 | €217 | €217 | = | 0.0% |
| Current assets | 29/58 | €363,764 | €278,042 | -€85,722 | -23.6% |
| Amounts receivable within one year | 40/41 | €248,679 | €174,637 | -€74,042 | -29.8% |
| Trade receivables | 40 | €175,554 | €115,513 | -€60,042 | -34.2% |
| Other amounts receivable | 41 | €73,125 | €59,124 | -€14,001 | -19.1% |
| Cash at bank and in hand | 54/58 | €115,085 | €103,405 | -€11,680 | -10.1% |
| Total equity and liabilities | 10/49 | €382,416 | €311,694 | -€70,722 | -18.5% |
| Equity | 10/15 | €244,079 | €149,661 | -€94,418 | -38.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €45,258 | €45,258 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €43,398 | €43,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | €188,821 | €94,403 | -€94,418 | -50.0% |
| Amounts payable | 17/49 | €138,337 | €162,032 | +€23,696 | +17.1% |
| Amounts payable after more than one year | 17 | €10,810 | €16,697 | +€5,887 | +54.5% |
| Financial debts | 170/4 | €10,810 | €16,697 | +€5,887 | +54.5% |
| Amounts payable within one year | 42/48 | €127,526 | €145,335 | +€17,809 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €3,455 | €6,906 | +€3,451 | +99.9% |
| Financial debts | 43 | €12,790 | €24,699 | +€11,908 | +93.1% |
| Credit institutions | 430/8 | €12,790 | €24,699 | +€11,908 | +93.1% |
| Trade debts | 44 | €12,289 | €33,675 | +€21,386 | +174% |
| Suppliers | 440/4 | €12,289 | €33,675 | +€21,386 | +174% |
| Taxes, remuneration and social security | 45 | €36,015 | €17,079 | -€18,936 | -52.6% |
| Taxes | 450/3 | €36,015 | €17,079 | -€18,936 | -52.6% |
| Other amounts payable | 47/48 | €62,977 | €62,977 | = | 0.0% |
| Non-recurring operating income | 76A | €6,603 | - | -€6,603 | |
| Goods, raw materials, services and sundry goods | 60/61 | €227,594 | - | -€227,594 | |
| Remuneration, social security and pensions | 62 | €63,944 | €6,337 | -€57,608 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,625 | - | -€8,625 | |
| Other operating charges | 640/8 | €2,256 | €1,507 | -€749 | -33.2% |
| Gross operating margin | 9900 | €120,108 | -€85,431 | -€205,539 | |
| Operating profit (loss) | 9901 | €45,282 | -€93,275 | -€138,557 | |
| Financial income | 75/76B | €2,788 | €2,890 | +€102 | +3.7% |
| Recurring financial income | 75 | €226 | €2,890 | +€2,664 | +1,181% |
| Non-recurring financial income | 76B | €2,562 | - | -€2,562 | |
| Financial charges | 65/66B | €5,634 | €3,835 | -€1,799 | -31.9% |
| Recurring financial charges | 65 | €5,204 | €3,835 | -€1,369 | -26.3% |
| Non-recurring financial charges | 66B | €430 | - | -€430 | |
| Profit (loss) for the period before taxes | 9903 | €42,436 | -€94,219 | -€136,655 | |
| Income taxes | 67/77 | -€962 | €199 | +€1,161 | |
| Profit (loss) for the period | 9904 | €43,398 | -€94,418 | -€137,816 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,398 | -€94,418 | -€137,816 |
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 16 October 2026 via checked.be.