JB DE DECKER: what changed
What changed
JB DE DECKER
NACE 31.004, Manufacture of dining room, living room, bedroom and bathroom furniture
filed annual accounts (NBB)
Net result for the year
€156,564
2024 · €179,219-€22,655
Equity
€2.4m
2024 · €2.2m+€156,564
Cash
€573,337
2024 · €384,315+€189,022
Balance sheet total
€4.9m
2024 · €5.6m-€651,531
Largest movements
Assets
- Receivables within one year -€700,567
down €700,567 (-34.0%), from €2.1m to €1.4m
of which Trade receivables: -€814,796
- Stocks and contracts -€253,233
down €253,233 (-21.5%), from €1.2m to €923,337
- Cash +€189,022
up €189,022 (+49.2%), from €384,315 to €573,337
mainly Receivables within one year (+€700,567) and Depreciation (+€325,158)
- Intangible fixed assets +€57,927
up €57,927 (+124%), from €46,833 to €104,760
Equity and liabilities
- Short-term financial debts -€813,270
down €813,270 (-89.0%), from €913,528 to €100,258
- Reserves +€156,564
up €156,564 (+31.8%), from €492,438 to €649,002
of which Distributable reserves: +€156,564
- Current portion of long-term debt +€83,128
up €83,128 (+28.5%), from €291,779 to €374,907
- Trade debts -€65,049
down €65,049 (-13.1%), from €497,505 to €432,456
Income statement
- Gross operating margin -€219,637
down €219,637 (-6.4%), from €3.5m to €3.2m
- Staff costs -€155,334
down €155,334 (-6.2%), from €2.5m to €2.3m
- Financial charges -€64,613
down €64,613 (-18.3%), from €353,413 to €288,800
- Write-downs +€40,387
up €40,387 (+5,312%), from €760 to €41,147
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€179,219
Gross operating margin
-€219,637
Staff costs
+€155,334
Depreciation
+€12,009
Write-downs
-€40,387
Other operating charges
-€5,031
Other operating items
+€30,936
Financial income
+€492
Financial charges
+€64,613
Taxes
-€20,984
Result 2025
€156,564
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.4m
Investment
-€431,714
Financing
-€742,003
Cash 2024
€384,315
From operations (derived)
+€1.4m
Net result for the year
+€156,564
Depreciation
+€325,158
Stocks and contracts
+€253,233
Receivables within one year
+€700,567
Deferred charges and accrued income
-€6,691
Trade debts
-€65,049
Tax, wage and social debts
-€1,043
Investment (derived)
-€431,714
Investment in fixed assets (net)
-€431,714
Financing
-€742,003
Debts after one year
-€11,861
Current portion of long-term debt
+€83,128
Short-term financial debts
-€813,270
Cash 2025
€573,337
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,557,605 | €4,906,074 | -€651,531 | -11.7% |
| Fixed assets | 21/28 | €1,921,339 | €2,027,895 | +€106,556 | +5.5% |
| Intangible fixed assets | 21 | €46,833 | €104,760 | +€57,927 | +124% |
| Tangible fixed assets | 22/27 | €1,871,680 | €1,921,135 | +€49,455 | +2.6% |
| Plant, machinery and equipment | 23 | €517,948 | €756,797 | +€238,848 | +46.1% |
| Furniture and vehicles | 24 | €13,556 | €10,829 | -€2,727 | -20.1% |
| Leasing and similar rights | 25 | €1,339,918 | €1,153,314 | -€186,604 | -13.9% |
| Other tangible fixed assets | 26 | €257 | €195 | -€63 | -24.3% |
| Financial fixed assets | 28 | €2,826 | €2,000 | -€826 | -29.2% |
| Current assets | 29/58 | €3,636,266 | €2,878,179 | -€758,087 | -20.8% |
| Stocks and contracts in progress | 3 | €1,176,570 | €923,337 | -€253,233 | -21.5% |
| Stocks | 30/36 | €1,176,570 | €923,337 | -€253,233 | -21.5% |
| Amounts receivable within one year | 40/41 | €2,062,313 | €1,361,747 | -€700,567 | -34.0% |
| Trade receivables | 40 | €1,365,974 | €551,178 | -€814,796 | -59.6% |
| Other amounts receivable | 41 | €696,340 | €810,569 | +€114,229 | +16.4% |
| Cash at bank and in hand | 54/58 | €384,315 | €573,337 | +€189,022 | +49.2% |
| Deferred charges and accrued income | 490/1 | €13,067 | €19,759 | +€6,691 | +51.2% |
| Total equity and liabilities | 10/49 | €5,557,605 | €4,906,074 | -€651,531 | -11.7% |
| Equity | 10/15 | €2,219,538 | €2,376,102 | +€156,564 | +7.1% |
| Contributions | 10/11 | €1,727,100 | €1,727,100 | = | 0.0% |
| Reserves | 13 | €492,438 | €649,002 | +€156,564 | +31.8% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €436,188 | €592,752 | +€156,564 | +35.9% |
| Amounts payable | 17/49 | €3,338,067 | €2,529,972 | -€808,095 | -24.2% |
| Amounts payable after more than one year | 17 | €1,209,319 | €1,197,457 | -€11,861 | -1.0% |
| Financial debts | 170/4 | €1,209,319 | €1,197,457 | -€11,861 | -1.0% |
| Amounts payable within one year | 42/48 | €2,128,748 | €1,332,515 | -€796,234 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €291,779 | €374,907 | +€83,128 | +28.5% |
| Financial debts | 43 | €913,528 | €100,258 | -€813,270 | -89.0% |
| Credit institutions | 430/8 | €913,528 | €100,258 | -€813,270 | -89.0% |
| Trade debts | 44 | €497,505 | €432,456 | -€65,049 | -13.1% |
| Suppliers | 440/4 | €497,505 | €432,456 | -€65,049 | -13.1% |
| Taxes, remuneration and social security | 45 | €425,936 | €424,894 | -€1,043 | -0.2% |
| Taxes | 450/3 | €181,283 | €173,355 | -€7,928 | -4.4% |
| Remuneration and social security | 454/9 | €244,653 | €251,539 | +€6,886 | +2.8% |
| Remuneration, social security and pensions | 62 | €2,504,250 | €2,348,916 | -€155,334 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €337,167 | €325,158 | -€12,009 | -3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €760 | €41,147 | +€40,387 | +5,312% |
| Other operating charges | 640/8 | €38,955 | €43,986 | +€5,031 | +12.9% |
| Non-recurring operating charges | 66A | €30,936 | €0 | -€30,936 | -100% |
| Gross operating margin | 9900 | €3,457,493 | €3,237,856 | -€219,637 | -6.4% |
| Operating profit (loss) | 9901 | €545,425 | €478,649 | -€66,776 | -12.2% |
| Financial income | 75/76B | €368 | €860 | +€492 | +134% |
| Recurring financial income | 75 | €368 | €860 | +€492 | +134% |
| Financial charges | 65/66B | €353,413 | €288,800 | -€64,613 | -18.3% |
| Recurring financial charges | 65 | €353,413 | €288,800 | -€64,613 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €192,380 | €190,709 | -€1,671 | -0.9% |
| Income taxes | 67/77 | €13,161 | €34,145 | +€20,984 | +159% |
| Profit (loss) for the period | 9904 | €179,219 | €156,564 | -€22,655 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €179,219 | €156,564 | -€22,655 | -12.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.