HOBBY DECO SPRL: 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.
HOBBY DECO SPRL
Largest movements
- Stocks and contracts -€18,015
down €18,015 (-9.8%), from €183,411 to €165,396
- Deferred charges and accrued income -€12,000
down €12,000 (-33.3%), from €36,000 to €24,000
- Receivables within one year -€4,097
down €4,097 (-61.1%), from €6,704 to €2,607
of which Trade receivables: -€4,116
- Profit (loss) carried forward -€89,814
down €89,814, from €7,555 to -€82,260
- Other debts +€47,064
up €47,064 (+34.3%), from €137,166 to €184,230
- Trade debts +€10,461
up €10,461 (+93.7%), from €11,160 to €21,621
- Debts after one year -€5,129
down €5,129 (-69.9%), from €7,335 to €2,207
- Short-term financial debts +€2,873
up €2,873 (+23.8%), from €12,070 to €14,943
- Gross operating margin -€52,924
down €52,924 (-91.9%), from €57,593 to €4,669
- Staff costs +€31,637
up €31,637 (+58.5%), from €54,111 to €85,748
- Financial charges -€4,664
down €4,664 (-46.0%), from €10,148 to €5,484
- Taxes +€1,568
new in 2025: €1,568
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 | €230,453 | €194,250 | -€36,202 | -15.7% |
| Fixed assets | 21/28 | €1,771 | €1,005 | -€766 | -43.3% |
| Tangible fixed assets | 22/27 | €1,771 | €1,005 | -€766 | -43.3% |
| Plant, machinery and equipment | 23 | €607 | €229 | -€378 | -62.3% |
| Other tangible fixed assets | 26 | €1,164 | €776 | -€388 | -33.3% |
| Current assets | 29/58 | €228,682 | €193,246 | -€35,437 | -15.5% |
| Stocks and contracts in progress | 3 | €183,411 | €165,396 | -€18,015 | -9.8% |
| Stocks | 30/36 | €183,411 | €165,396 | -€18,015 | -9.8% |
| Amounts receivable within one year | 40/41 | €6,704 | €2,607 | -€4,097 | -61.1% |
| Trade receivables | 40 | €6,704 | €2,588 | -€4,116 | -61.4% |
| Other amounts receivable | 41 | - | €19 | +€19 | |
| Cash at bank and in hand | 54/58 | €2,567 | €1,243 | -€1,324 | -51.6% |
| Deferred charges and accrued income | 490/1 | €36,000 | €24,000 | -€12,000 | -33.3% |
| Total equity and liabilities | 10/49 | €230,453 | €194,250 | -€36,202 | -15.7% |
| Equity | 10/15 | €29,555 | -€60,260 | -€89,814 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,555 | -€82,260 | -€89,814 | |
| Amounts payable | 17/49 | €200,898 | €254,510 | +€53,612 | +26.7% |
| Amounts payable after more than one year | 17 | €7,335 | €2,207 | -€5,129 | -69.9% |
| Financial debts | 170/4 | €7,335 | €2,207 | -€5,129 | -69.9% |
| Amounts payable within one year | 42/48 | €193,563 | €251,765 | +€58,203 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €4,904 | €5,129 | +€225 | +4.6% |
| Financial debts | 43 | €12,070 | €14,943 | +€2,873 | +23.8% |
| Credit institutions | 430/8 | €12,070 | €14,943 | +€2,873 | +23.8% |
| Trade debts | 44 | €11,160 | €21,621 | +€10,461 | +93.7% |
| Suppliers | 440/4 | €11,160 | €21,621 | +€10,461 | +93.7% |
| Taxes, remuneration and social security | 45 | €28,264 | €25,843 | -€2,421 | -8.6% |
| Taxes | 450/3 | €11,361 | €11,211 | -€149 | -1.3% |
| Remuneration and social security | 454/9 | €16,903 | €14,631 | -€2,272 | -13.4% |
| Other amounts payable | 47/48 | €137,166 | €184,230 | +€47,064 | +34.3% |
| Accrued charges and deferred income | 492/3 | - | €538 | +€538 | |
| Remuneration, social security and pensions | 62 | €54,111 | €85,748 | +€31,637 | +58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €766 | €766 | = | 0.0% |
| Other operating charges | 640/8 | €1,441 | €922 | -€519 | -36.0% |
| Gross operating margin | 9900 | €57,593 | €4,669 | -€52,924 | -91.9% |
| Operating profit (loss) | 9901 | €1,275 | -€82,767 | -€84,042 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €10,148 | €5,484 | -€4,664 | -46.0% |
| Recurring financial charges | 65 | €10,148 | €5,484 | -€4,664 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,873 | -€88,247 | -€79,374 | -895% |
| Income taxes | 67/77 | - | €1,568 | +€1,568 | |
| Profit (loss) for the period | 9904 | -€8,873 | -€89,814 | -€80,942 | -912% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,873 | -€89,814 | -€80,942 | -912% |
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 17 October 2026 via checked.be.