Général Décoration: 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.
Général Décoration
Largest movements
- Cash +€126,675
up €126,675 (+65.7%), from €192,922 to €319,596
mainly Net result for the year (+€184,148) and Depreciation (+€49,933)
- Receivables within one year +€38,160
up €38,160 (+30.4%), from €125,615 to €163,775
of which Trade receivables: +€44,048
- Tangible fixed assets -€15,308
down €15,308 (-7.7%), from €199,199 to €183,891
of which Furniture and vehicles: -€26,823
- Stocks and contracts -€13,608
down €13,608 (-8.5%), from €159,433 to €145,825
- Profit (loss) carried forward +€184,148
up €184,148 (+47.9%), from €384,102 to €568,250
- Advances received -€68,346
down €68,346 (-76.7%), from €89,101 to €20,755
- Tax, wage and social debts +€45,781
up €45,781 (+160%), from €28,631 to €74,412
of which Taxes: +€45,781
- Debts after one year -€16,597
down €16,597 (-29.3%), from €56,566 to €39,969
- Trade debts -€12,243
down €12,243 (-18.0%), from €68,099 to €55,856
- Depreciation -€42,367
down €42,367 (-45.9%), from €92,300 to €49,933
- Gross operating margin -€13,341
down €13,341 (-4.3%), from €310,020 to €296,678
- Taxes +€7,913
up €7,913 (+14.8%), from €53,631 to €61,544
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 | €688,087 | €820,959 | +€132,872 | +19.3% |
| Fixed assets | 21/28 | €204,327 | €187,907 | -€16,419 | -8.0% |
| Intangible fixed assets | 21 | €4,706 | €3,595 | -€1,111 | -23.6% |
| Tangible fixed assets | 22/27 | €199,199 | €183,891 | -€15,308 | -7.7% |
| Land and buildings | 22 | €34,006 | €39,268 | +€5,262 | +15.5% |
| Plant, machinery and equipment | 23 | €1,803 | €1,517 | -€286 | -15.9% |
| Furniture and vehicles | 24 | €81,390 | €54,567 | -€26,823 | -33.0% |
| Other tangible fixed assets | 26 | €82,000 | €88,539 | +€6,539 | +8.0% |
| Financial fixed assets | 28 | €422 | €422 | = | 0.0% |
| Current assets | 29/58 | €483,761 | €633,052 | +€149,291 | +30.9% |
| Stocks and contracts in progress | 3 | €159,433 | €145,825 | -€13,608 | -8.5% |
| Stocks | 30/36 | €159,433 | €145,825 | -€13,608 | -8.5% |
| Amounts receivable within one year | 40/41 | €125,615 | €163,775 | +€38,160 | +30.4% |
| Trade receivables | 40 | €5,304 | €49,352 | +€44,048 | +830% |
| Other amounts receivable | 41 | €120,311 | €114,423 | -€5,888 | -4.9% |
| Cash at bank and in hand | 54/58 | €192,922 | €319,596 | +€126,675 | +65.7% |
| Deferred charges and accrued income | 490/1 | €5,791 | €3,855 | -€1,936 | -33.4% |
| Total equity and liabilities | 10/49 | €688,087 | €820,959 | +€132,872 | +19.3% |
| Equity | 10/15 | €426,837 | €610,985 | +€184,148 | +43.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €24,143 | €24,143 | = | 0.0% |
| Tax-exempt reserves | 132 | €22 | €22 | = | 0.0% |
| Distributable reserves | 133 | €24,121 | €24,121 | = | 0.0% |
| Profit (loss) carried forward | 14 | €384,102 | €568,250 | +€184,148 | +47.9% |
| Amounts payable | 17/49 | €261,250 | €209,974 | -€51,277 | -19.6% |
| Amounts payable after more than one year | 17 | €56,566 | €39,969 | -€16,597 | -29.3% |
| Financial debts | 170/4 | €56,566 | €39,969 | -€16,597 | -29.3% |
| Amounts payable within one year | 42/48 | €203,999 | €168,983 | -€35,016 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €18,157 | €17,949 | -€208 | -1.1% |
| Trade debts | 44 | €68,099 | €55,856 | -€12,243 | -18.0% |
| Suppliers | 440/4 | €68,099 | €55,856 | -€12,243 | -18.0% |
| Advances received on contracts in progress | 46 | €89,101 | €20,755 | -€68,346 | -76.7% |
| Taxes, remuneration and social security | 45 | €28,631 | €74,412 | +€45,781 | +160% |
| Taxes | 450/3 | €28,631 | €74,412 | +€45,781 | +160% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11 | €11 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €685 | €1,021 | +€337 | +49.2% |
| Non-recurring operating income | 76A | €14,463 | €0 | -€14,463 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,300 | €49,933 | -€42,367 | -45.9% |
| Other operating charges | 640/8 | €2,089 | €2,554 | +€465 | +22.3% |
| Gross operating margin | 9900 | €310,020 | €296,678 | -€13,341 | -4.3% |
| Operating profit (loss) | 9901 | €215,631 | €244,191 | +€28,560 | +13.2% |
| Financial income | 75/76B | €5,993 | €6,493 | +€499 | +8.3% |
| Recurring financial income | 75 | €5,643 | €6,493 | +€850 | +15.1% |
| Non-recurring financial income | 76B | €351 | €0 | -€351 | -100% |
| Financial charges | 65/66B | €3,814 | €4,992 | +€1,178 | +30.9% |
| Recurring financial charges | 65 | €3,814 | €4,992 | +€1,178 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €217,810 | €245,692 | +€27,882 | +12.8% |
| Income taxes | 67/77 | €53,631 | €61,544 | +€7,913 | +14.8% |
| Profit (loss) for the period | 9904 | €164,179 | €184,148 | +€19,969 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €164,179 | €184,148 | +€19,969 | +12.2% |
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 19 October 2026 via checked.be.