L.A. 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.
L.A. DECOR
Largest movements
- Receivables within one year -€103,472
down €103,472 (-70.2%), from €147,363 to €43,891
of which Trade receivables: -€95,913
- Tangible fixed assets +€60,838
up €60,838 (+148%), from €41,195 to €102,033
of which Furniture and vehicles: +€58,628
- Cash +€19,065
up €19,065 (+59.3%), from €32,154 to €51,219
mainly Receivables within one year (+€103,472) and Debts after one year (+€41,984)
- Deferred charges and accrued income +€7,585
new in 2025: €7,585
- Stocks and contracts -€3,850
down €3,850 (-51.6%), from €7,460 to €3,610
- Debts after one year +€41,984
up €41,984 (+195%), from €21,507 to €63,491
- Trade debts -€40,174
down €40,174 (-49.8%), from €80,734 to €40,560
- Other debts -€29,605
down €29,605 (-81.6%), from €36,300 to €6,695
- Current portion of long-term debt +€13,280
up €13,280 (+139%), from €9,576 to €22,856
- Tax, wage and social debts -€9,327
down €9,327 (-41.9%), from €22,279 to €12,952
of which Taxes: -€15,327
- Gross operating margin +€9,939
up €9,939 (+55.2%), from €18,008 to €27,947
- Depreciation +€9,063
up €9,063 (+83.1%), from €10,904 to €19,967
- Financial charges -€1,547
down €1,547 (-38.8%), from €3,992 to €2,445
- Taxes +€491
up €491 (+75.7%), from €648 to €1,139
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 | €235,673 | €215,838 | -€19,834 | -8.4% |
| Fixed assets | 21/28 | €48,695 | €109,533 | +€60,838 | +125% |
| Tangible fixed assets | 22/27 | €41,195 | €102,033 | +€60,838 | +148% |
| Plant, machinery and equipment | 23 | - | €2,210 | +€2,210 | |
| Furniture and vehicles | 24 | €41,195 | €99,823 | +€58,628 | +142% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €186,978 | €106,305 | -€80,672 | -43.1% |
| Stocks and contracts in progress | 3 | €7,460 | €3,610 | -€3,850 | -51.6% |
| Stocks | 30/36 | €7,460 | €3,610 | -€3,850 | -51.6% |
| Amounts receivable within one year | 40/41 | €147,363 | €43,891 | -€103,472 | -70.2% |
| Trade receivables | 40 | €119,721 | €23,808 | -€95,913 | -80.1% |
| Other amounts receivable | 41 | €27,642 | €20,083 | -€7,559 | -27.3% |
| Cash at bank and in hand | 54/58 | €32,154 | €51,219 | +€19,065 | +59.3% |
| Deferred charges and accrued income | 490/1 | - | €7,585 | +€7,585 | |
| Total equity and liabilities | 10/49 | €235,673 | €215,838 | -€19,834 | -8.4% |
| Equity | 10/15 | €65,277 | €69,284 | +€4,007 | +6.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,276 | €14,276 | = | 0.0% |
| Distributable reserves | 133 | €14,276 | €14,276 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,001 | €53,008 | +€4,007 | +8.2% |
| Amounts payable | 17/49 | €170,396 | €146,554 | -€23,842 | -14.0% |
| Amounts payable after more than one year | 17 | €21,507 | €63,491 | +€41,984 | +195% |
| Financial debts | 170/4 | €21,507 | €63,491 | +€41,984 | +195% |
| Amounts payable within one year | 42/48 | €148,889 | €83,063 | -€65,826 | -44.2% |
| Current portion of amounts payable after more than one year | 42 | €9,576 | €22,856 | +€13,280 | +139% |
| Trade debts | 44 | €80,734 | €40,560 | -€40,174 | -49.8% |
| Suppliers | 440/4 | €80,734 | €40,560 | -€40,174 | -49.8% |
| Taxes, remuneration and social security | 45 | €22,279 | €12,952 | -€9,327 | -41.9% |
| Taxes | 450/3 | €22,279 | €6,952 | -€15,327 | -68.8% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €36,300 | €6,695 | -€29,605 | -81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,904 | €19,967 | +€9,063 | +83.1% |
| Other operating charges | 640/8 | €423 | €389 | -€34 | -8.0% |
| Gross operating margin | 9900 | €18,008 | €27,947 | +€9,939 | +55.2% |
| Operating profit (loss) | 9901 | €6,682 | €7,592 | +€910 | +13.6% |
| Financial income | 75/76B | €129 | €0 | -€129 | -100.0% |
| Recurring financial income | 75 | €129 | €0 | -€129 | -100.0% |
| Financial charges | 65/66B | €3,992 | €2,445 | -€1,547 | -38.8% |
| Recurring financial charges | 65 | €3,992 | €2,445 | -€1,547 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €2,820 | €5,147 | +€2,327 | +82.5% |
| Income taxes | 67/77 | €648 | €1,139 | +€491 | +75.7% |
| Profit (loss) for the period | 9904 | €2,171 | €4,007 | +€1,836 | +84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,171 | €4,007 | +€1,836 | +84.6% |
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.