H.Ö. 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.
H.Ö. DECOR
Largest movements
- Tangible fixed assets +€25,351
up €25,351 (+461%), from €5,503 to €30,854
of which Furniture and vehicles: +€27,058
- Cash +€13,110
up €13,110 (+77.6%), from €16,888 to €29,998
mainly Debts after one year (+€16,912) and Net result for the year (+€16,187)
- Deferred charges and accrued income +€3,791
up €3,791 (+247%), from €1,534 to €5,325
- Receivables within one year +€2,204
up €2,204 (+52.4%), from €4,204 to €6,408
of which Other amounts receivable: +€2,280
- Stocks and contracts -€1,067
down €1,067 (-10.4%), from €10,268 to €9,201
- Debts after one year +€16,912
new in 2025: €16,912
- Profit (loss) carried forward +€16,187
up €16,187 (+108%), from €14,971 to €31,158
- Tax, wage and social debts +€6,904
up €6,904 (+470%), from €1,468 to €8,372
of which Taxes: +€4,856
- Current portion of long-term debt +€4,324
new in 2025: €4,324
- Advances received -€1,092
down €1,092 (-18.6%), from €5,883 to €4,791
- Gross operating margin +€35,263
up €35,263 (+252%), from €14,020 to €49,283
- Staff costs +€14,601
new in 2025: €14,601
- Taxes +€4,946
up €4,946 (+344%), from €1,438 to €6,384
- Depreciation +€4,177
up €4,177 (+245%), from €1,706 to €5,883
- Financial charges -€1,227
down €1,227 (-35.1%), from €3,498 to €2,271
of which Non-recurring financial charges: -€1,546
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 | €38,578 | €82,250 | +€43,672 | +113% |
| Fixed assets | 21/28 | €5,684 | €31,318 | +€25,635 | +451% |
| Tangible fixed assets | 22/27 | €5,503 | €30,854 | +€25,351 | +461% |
| Plant, machinery and equipment | 23 | €5,503 | €3,796 | -€1,706 | -31.0% |
| Furniture and vehicles | 24 | - | €27,058 | +€27,058 | |
| Financial fixed assets | 28 | €181 | €465 | +€284 | +156% |
| Current assets | 29/58 | €32,894 | €50,932 | +€18,038 | +54.8% |
| Stocks and contracts in progress | 3 | €10,268 | €9,201 | -€1,067 | -10.4% |
| Stocks | 30/36 | €10,268 | €9,201 | -€1,067 | -10.4% |
| Amounts receivable within one year | 40/41 | €4,204 | €6,408 | +€2,204 | +52.4% |
| Trade receivables | 40 | €2,370 | €2,294 | -€76 | -3.2% |
| Other amounts receivable | 41 | €1,834 | €4,114 | +€2,280 | +124% |
| Cash at bank and in hand | 54/58 | €16,888 | €29,998 | +€13,110 | +77.6% |
| Deferred charges and accrued income | 490/1 | €1,534 | €5,325 | +€3,791 | +247% |
| Total equity and liabilities | 10/49 | €38,578 | €82,250 | +€43,672 | +113% |
| Equity | 10/15 | €29,231 | €45,418 | +€16,187 | +55.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,971 | €31,158 | +€16,187 | +108% |
| Amounts payable | 17/49 | €9,346 | €36,832 | +€27,486 | +294% |
| Amounts payable after more than one year | 17 | - | €16,912 | +€16,912 | |
| Financial debts | 170/4 | - | €16,912 | +€16,912 | |
| Amounts payable within one year | 42/48 | €9,346 | €19,921 | +€10,574 | +113% |
| Current portion of amounts payable after more than one year | 42 | - | €4,324 | +€4,324 | |
| Trade debts | 44 | €1,995 | €2,433 | +€438 | +22.0% |
| Suppliers | 440/4 | €1,995 | €2,433 | +€438 | +22.0% |
| Advances received on contracts in progress | 46 | €5,883 | €4,791 | -€1,092 | -18.6% |
| Taxes, remuneration and social security | 45 | €1,468 | €8,372 | +€6,904 | +470% |
| Taxes | 450/3 | €1,468 | €6,324 | +€4,856 | +331% |
| Remuneration and social security | 454/9 | - | €2,048 | +€2,048 | |
| Remuneration, social security and pensions | 62 | - | €14,601 | +€14,601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,706 | €5,883 | +€4,177 | +245% |
| Other operating charges | 640/8 | €2,873 | €3,958 | +€1,085 | +37.8% |
| Gross operating margin | 9900 | €14,020 | €49,283 | +€35,263 | +252% |
| Operating profit (loss) | 9901 | €9,441 | €24,841 | +€15,401 | +163% |
| Financial income | 75/76B | €456 | - | -€456 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Non-recurring financial income | 76B | €446 | - | -€446 | |
| Financial charges | 65/66B | €3,498 | €2,271 | -€1,227 | -35.1% |
| Recurring financial charges | 65 | €1,952 | €2,271 | +€319 | +16.3% |
| Non-recurring financial charges | 66B | €1,546 | - | -€1,546 | |
| Profit (loss) for the period before taxes | 9903 | €6,399 | €22,571 | +€16,172 | +253% |
| Income taxes | 67/77 | €1,438 | €6,384 | +€4,946 | +344% |
| Profit (loss) for the period | 9904 | €4,961 | €16,187 | +€11,226 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €4,961 | €16,187 | +€11,226 | +226% |
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 25 October 2026 via checked.be.