Fresh Decor: 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.
Fresh Decor
Largest movements
- Stocks and contracts +€20,013
new in 2025: €20,013
- Tangible fixed assets -€12,817
down €12,817 (-39.9%), from €32,110 to €19,293
of which Furniture and vehicles: -€13,101
- Receivables within one year -€4,189
down €4,189 (-23.3%), from €17,992 to €13,803
of which Trade receivables: -€3,495
- Deferred charges and accrued income +€3,874
up €3,874 (+1030.3%), from €376 to €4,250
- Cash -€3,809
down €3,809 (-35.0%), from €10,872 to €7,063
mainly Stocks and contracts (-€20,013) and Net result for the year (-€11,065)
- Trade debts +€12,860
up €12,860 (+511.7%), from €2,513 to €15,374
- Reserves -€11,065
down €11,065 (-69.8%), from €15,850 to €4,785
- Other debts +€1,241
up €1,241 (+6.0%), from €20,692 to €21,933
- Gross operating margin -€46,737
down €46,737 (-32.7%), from €143,107 to €96,370
- Staff costs -€22,610
down €22,610 (-20.7%), from €109,363 to €86,753
- Taxes -€4,890
down €4,890 (-92.1%), from €5,309 to €419
- Depreciation +€4,742
up €4,742 (+36.7%), from €12,924 to €17,666
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 | €63,900 | €66,972 | +€3,072 | +4.8% |
| Fixed assets | 21/28 | €34,660 | €21,843 | -€12,817 | -37.0% |
| Tangible fixed assets | 22/27 | €32,110 | €19,293 | -€12,817 | -39.9% |
| Plant, machinery and equipment | 23 | €3,591 | €3,875 | +€284 | +7.9% |
| Furniture and vehicles | 24 | €28,519 | €15,418 | -€13,101 | -45.9% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €29,240 | €45,129 | +€15,889 | +54.3% |
| Stocks and contracts in progress | 3 | - | €20,013 | +€20,013 | |
| Contracts in progress | 37 | - | €20,013 | +€20,013 | |
| Amounts receivable within one year | 40/41 | €17,992 | €13,803 | -€4,189 | -23.3% |
| Trade receivables | 40 | €17,131 | €13,635 | -€3,495 | -20.4% |
| Other amounts receivable | 41 | €862 | €168 | -€694 | -80.5% |
| Cash at bank and in hand | 54/58 | €10,872 | €7,063 | -€3,809 | -35.0% |
| Deferred charges and accrued income | 490/1 | €376 | €4,250 | +€3,874 | +1030.3% |
| Total equity and liabilities | 10/49 | €63,900 | €66,972 | +€3,072 | +4.8% |
| Equity | 10/15 | €18,850 | €7,785 | -€11,065 | -58.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,850 | €4,785 | -€11,065 | -69.8% |
| Distributable reserves | 133 | €15,850 | €4,785 | -€11,065 | -69.8% |
| Amounts payable | 17/49 | €45,050 | €59,187 | +€14,137 | +31.4% |
| Amounts payable within one year | 42/48 | €45,050 | €58,811 | +€13,761 | +30.5% |
| Trade debts | 44 | €2,513 | €15,374 | +€12,860 | +511.7% |
| Suppliers | 440/4 | €2,513 | €15,374 | +€12,860 | +511.7% |
| Advances received on contracts in progress | 46 | €455 | - | -€455 | |
| Taxes, remuneration and social security | 45 | €21,390 | €21,505 | +€115 | +0.5% |
| Taxes | 450/3 | €15,066 | €13,211 | -€1,856 | -12.3% |
| Remuneration and social security | 454/9 | €6,323 | €8,294 | +€1,971 | +31.2% |
| Other amounts payable | 47/48 | €20,692 | €21,933 | +€1,241 | +6.0% |
| Accrued charges and deferred income | 492/3 | - | €376 | +€376 | |
| Remuneration, social security and pensions | 62 | €109,363 | €86,753 | -€22,610 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,924 | €17,666 | +€4,742 | +36.7% |
| Other operating charges | 640/8 | €1,893 | €1,759 | -€134 | -7.1% |
| Gross operating margin | 9900 | €143,107 | €96,370 | -€46,737 | -32.7% |
| Operating profit (loss) | 9901 | €18,927 | -€9,809 | -€28,735 | |
| Financial income | 75/76B | €4 | €4 | +€0 | +3.0% |
| Recurring financial income | 75 | €4 | €4 | +€0 | +3.0% |
| Financial charges | 65/66B | €1,125 | €841 | -€283 | -25.2% |
| Recurring financial charges | 65 | €1,125 | €841 | -€283 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €17,806 | -€10,646 | -€28,452 | |
| Income taxes | 67/77 | €5,309 | €419 | -€4,890 | -92.1% |
| Profit (loss) for the period | 9904 | €12,497 | -€11,065 | -€23,562 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,497 | -€11,065 | -€23,562 |
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 6 October 2026 via checked.be.