ELYSEE 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.
ELYSEE DECOR
Largest movements
- Cash -€29,284
down €29,284 (-33.8%), from €86,656 to €57,373
mainly Debts after one year (-€39,867) and Accrued charges and deferred income (-€9,086)
- Tangible fixed assets -€12,834
down €12,834 (-3.0%), from €423,058 to €410,224
- Debts after one year -€39,867
down €39,867 (-24.9%), from €160,367 to €120,500
- Accrued charges and deferred income -€9,086
down €9,086 (-45.6%), from €19,938 to €10,852
- Gross operating margin +€1,881
up €1,881 (+10.8%), from €17,439 to €19,320
- Other operating charges +€1,012
up €1,012 (+67.1%), from €1,507 to €2,519
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 | €509,714 | €467,596 | -€42,118 | -8.3% |
| Fixed assets | 21/28 | €423,058 | €410,224 | -€12,834 | -3.0% |
| Tangible fixed assets | 22/27 | €423,058 | €410,224 | -€12,834 | -3.0% |
| Land and buildings | 22 | €423,058 | €410,224 | -€12,834 | -3.0% |
| Current assets | 29/58 | €86,656 | €57,373 | -€29,284 | -33.8% |
| Cash at bank and in hand | 54/58 | €86,656 | €57,373 | -€29,284 | -33.8% |
| Total equity and liabilities | 10/49 | €509,714 | €467,596 | -€42,118 | -8.3% |
| Equity | 10/15 | €291,466 | €295,292 | +€3,826 | +1.3% |
| Contributions | 10/11 | €228,062 | €228,062 | = | 0.0% |
| Capital | 10 | €228,062 | €228,062 | = | 0.0% |
| Issued capital | 100 | €228,062 | €228,062 | = | 0.0% |
| Reserves | 13 | €252,805 | €252,805 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,000 | €11,000 | = | 0.0% |
| Legal reserve | 130 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €241,805 | €241,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,401 | -€185,575 | +€3,826 | +2.0% |
| Amounts payable | 17/49 | €218,248 | €172,304 | -€45,944 | -21.1% |
| Amounts payable after more than one year | 17 | €160,367 | €120,500 | -€39,867 | -24.9% |
| Financial debts | 170/4 | €160,367 | €120,500 | -€39,867 | -24.9% |
| Amounts payable within one year | 42/48 | €37,943 | €40,952 | +€3,009 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €37,919 | €40,466 | +€2,547 | +6.7% |
| Trade debts | 44 | - | €462 | +€462 | |
| Suppliers | 440/4 | - | €462 | +€462 | |
| Other amounts payable | 47/48 | €24 | €24 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €19,938 | €10,852 | -€9,086 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,834 | €12,834 | = | 0.0% |
| Other operating charges | 640/8 | €1,507 | €2,519 | +€1,012 | +67.1% |
| Gross operating margin | 9900 | €17,439 | €19,320 | +€1,881 | +10.8% |
| Operating profit (loss) | 9901 | €3,098 | €3,966 | +€869 | +28.0% |
| Financial charges | 65/66B | €193 | €140 | -€52 | -27.1% |
| Recurring financial charges | 65 | €193 | €140 | -€52 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €2,905 | €3,826 | +€921 | +31.7% |
| Profit (loss) for the period | 9904 | €2,905 | €3,826 | +€921 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,905 | €3,826 | +€921 | +31.7% |
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.