HI-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.
HI-DECOR
Largest movements
- Receivables within one year -€11,399
down €11,399 (-29.0%), from €39,257 to €27,859
of which Other amounts receivable: -€6,105
- Cash +€10,061
up €10,061 (+47.1%), from €21,340 to €31,401
mainly Receivables within one year (+€11,399) and Depreciation (+€8,529)
- Tangible fixed assets -€8,529
down €8,529 (-22.6%), from €37,806 to €29,278
of which Furniture and vehicles: -€7,388
- Deferred charges and accrued income +€2,342
up €2,342 (+1,658%), from €141 to €2,484
- Profit (loss) carried forward -€10,301
down €10,301 (-18.5%), from €55,552 to €45,251
- Trade debts +€8,328
up €8,328 (+759%), from €1,097 to €9,425
- Debts after one year -€6,589
down €6,589 (-24.0%), from €27,479 to €20,891
- Advances received +€1,914
new in 2025: €1,914
- Tax, wage and social debts -€1,250
down €1,250 (-22.8%), from €5,474 to €4,224
- Gross operating margin -€18,781
down €18,781 (-81.6%), from €23,009 to €4,229
- Depreciation +€6,084
up €6,084 (+249%), from €2,445 to €8,529
- Taxes -€4,428
no longer reported in 2025 (was €4,428)
- Other operating charges +€2,478
up €2,478 (+167%), from €1,484 to €3,961
- Financial charges +€1,253
up €1,253 (+159%), from €786 to €2,039
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 | €98,545 | €91,021 | -€7,524 | -7.6% |
| Fixed assets | 21/28 | €37,806 | €29,278 | -€8,529 | -22.6% |
| Tangible fixed assets | 22/27 | €37,806 | €29,278 | -€8,529 | -22.6% |
| Plant, machinery and equipment | 23 | €2,259 | €1,119 | -€1,141 | -50.5% |
| Furniture and vehicles | 24 | €35,547 | €28,159 | -€7,388 | -20.8% |
| Current assets | 29/58 | €60,739 | €61,743 | +€1,004 | +1.7% |
| Amounts receivable within one year | 40/41 | €39,257 | €27,859 | -€11,399 | -29.0% |
| Trade receivables | 40 | €14,841 | €9,547 | -€5,294 | -35.7% |
| Other amounts receivable | 41 | €24,416 | €18,312 | -€6,105 | -25.0% |
| Cash at bank and in hand | 54/58 | €21,340 | €31,401 | +€10,061 | +47.1% |
| Deferred charges and accrued income | 490/1 | €141 | €2,484 | +€2,342 | +1,658% |
| Total equity and liabilities | 10/49 | €98,545 | €91,021 | -€7,524 | -7.6% |
| Equity | 10/15 | €58,279 | €47,978 | -€10,301 | -17.7% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €248 | €248 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,552 | €45,251 | -€10,301 | -18.5% |
| Amounts payable | 17/49 | €40,266 | €43,043 | +€2,776 | +6.9% |
| Amounts payable after more than one year | 17 | €27,479 | €20,891 | -€6,589 | -24.0% |
| Financial debts | 170/4 | €27,479 | €20,891 | -€6,589 | -24.0% |
| Amounts payable within one year | 42/48 | €12,787 | €22,152 | +€9,365 | +73.2% |
| Current portion of amounts payable after more than one year | 42 | €6,216 | €6,589 | +€372 | +6.0% |
| Trade debts | 44 | €1,097 | €9,425 | +€8,328 | +759% |
| Suppliers | 440/4 | €1,097 | €9,425 | +€8,328 | +759% |
| Advances received on contracts in progress | 46 | - | €1,914 | +€1,914 | |
| Taxes, remuneration and social security | 45 | €5,474 | €4,224 | -€1,250 | -22.8% |
| Taxes | 450/3 | €5,474 | €4,224 | -€1,250 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,445 | €8,529 | +€6,084 | +249% |
| Other operating charges | 640/8 | €1,484 | €3,961 | +€2,478 | +167% |
| Gross operating margin | 9900 | €23,009 | €4,229 | -€18,781 | -81.6% |
| Operating profit (loss) | 9901 | €19,080 | -€8,262 | -€27,342 | |
| Financial charges | 65/66B | €786 | €2,039 | +€1,253 | +159% |
| Recurring financial charges | 65 | €786 | €2,039 | +€1,253 | +159% |
| Profit (loss) for the period before taxes | 9903 | €18,294 | -€10,301 | -€28,595 | |
| Income taxes | 67/77 | €4,428 | - | -€4,428 | |
| Profit (loss) for the period | 9904 | €13,866 | -€10,301 | -€24,167 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,866 | -€10,301 | -€24,167 |
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 20 October 2026 via checked.be.