J.C.P. 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.
J.C.P. DECOR
Largest movements
- Receivables after one year +€8,530
new in 2021: €8,530
- Financial fixed assets -€8,160
down €8,160 (-97.1%), from €8,408 to €248
- Receivables within one year -€2,283
down €2,283 (-94.2%), from €2,424 to €141
- Cash -€363
down €363 (-77.5%), from €468 to €105
mainly Receivables after one year (-€8,530) and Net result for the year (-€2,882)
- Profit (loss) carried forward -€2,882
down €2,882, from €49 to -€2,834
- Debts within one year +€606
up €606 (+50.8%), from €1,195 to €1,801
of which Short-term financial debts: +€960
- Gross operating margin -€10,347
down €10,347, from €8,703 to -€1,644
- Write-downs +€796
new in 2021: €796
- Other operating charges +€223
new in 2021: €223
- Financial charges +€220
new in 2021: €220
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,300 | €9,024 | -€2,276 | -20.1% |
| Fixed assets | 21/28 | €8,408 | €248 | -€8,160 | -97.1% |
| Tangible fixed assets | 22/27 | - | €0 | +€0 | |
| Furniture and vehicles | 24 | - | €0 | +€0 | |
| Financial fixed assets | 28 | €8,408 | €248 | -€8,160 | -97.1% |
| Current assets | 29/58 | €2,892 | €8,777 | +€5,884 | +203% |
| Amounts receivable after more than one year | 29 | - | €8,530 | +€8,530 | |
| Other amounts receivable | 291 | - | €8,530 | +€8,530 | |
| Amounts receivable within one year | 40/41 | €2,424 | €141 | -€2,283 | -94.2% |
| Other amounts receivable | 41 | - | €141 | +€141 | |
| Cash at bank and in hand | 54/58 | €468 | €105 | -€363 | -77.5% |
| Total equity and liabilities | 10/49 | €11,300 | €9,024 | -€2,276 | -20.1% |
| Equity | 10/15 | €10,105 | €7,223 | -€2,882 | -28.5% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Capital | 10 | - | €8,057 | +€8,057 | |
| Issued capital | 100 | - | €20,000 | +€20,000 | |
| Uncalled capital | 101 | - | €11,943 | +€11,943 | |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €2,000 | +€2,000 | |
| Legal reserve | 130 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €49 | -€2,834 | -€2,882 | |
| Amounts payable | 17/49 | €1,195 | €1,801 | +€606 | +50.8% |
| Amounts payable within one year | 42/48 | €1,195 | €1,801 | +€606 | +50.8% |
| Financial debts | 43 | - | €960 | +€960 | |
| Credit institutions | 430/8 | - | €960 | +€960 | |
| Trade debts | 44 | €475 | €121 | -€354 | -74.5% |
| Suppliers | 440/4 | - | €121 | +€121 | |
| Taxes, remuneration and social security | 45 | - | €720 | +€720 | |
| Taxes | 450/3 | - | €720 | +€720 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €796 | +€796 | |
| Other operating charges | 640/8 | - | €223 | +€223 | |
| Gross operating margin | 9900 | €8,703 | -€1,644 | -€10,347 | |
| Operating profit (loss) | 9901 | -€2,297 | -€2,662 | -€365 | -15.9% |
| Financial charges | 65/66B | - | €220 | +€220 | |
| Recurring financial charges | 65 | €518 | €220 | -€298 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,815 | -€2,882 | -€67 | -2.4% |
| Profit (loss) for the period | 9904 | -€2,815 | -€2,882 | -€67 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,815 | -€2,882 | -€67 | -2.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.