La Decora: 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.
La Decora
Largest movements
- Receivables within one year -€14,403
down €14,403 (-97.8%), from €14,726 to €323
of which Trade receivables: -€12,500
- Tangible fixed assets -€704
down €704 (-5.6%), from €12,557 to €11,853
- Profit (loss) carried forward -€17,316
down €17,316 (-59.0%), from -€29,337 to -€46,653
- Other debts +€8,916
up €8,916 (+67.6%), from €13,196 to €22,111
- Debts after one year -€3,993
down €3,993 (-59.3%), from €6,739 to €2,746
- Tax, wage and social debts -€3,057
down €3,057 (-31.5%), from €9,710 to €6,654
of which Taxes: -€3,057
- Accrued charges and deferred income +€387
new in 2024: €387
- Gross operating margin -€24,712
down €24,712, from €12,289 to -€12,424
- Depreciation +€1,332
up €1,332 (+59.3%), from €2,247 to €3,579
- Other operating charges -€756
down €756 (-51.6%), from €1,464 to €708
- Financial charges -€262
down €262 (-34.9%), from €750 to €489
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,899 | €13,600 | -€15,299 | -52.9% |
| Fixed assets | 21/28 | €12,557 | €11,853 | -€704 | -5.6% |
| Tangible fixed assets | 22/27 | €12,557 | €11,853 | -€704 | -5.6% |
| Furniture and vehicles | 24 | €12,557 | €11,853 | -€704 | -5.6% |
| Current assets | 29/58 | €16,342 | €1,747 | -€14,595 | -89.3% |
| Amounts receivable within one year | 40/41 | €14,726 | €323 | -€14,403 | -97.8% |
| Trade receivables | 40 | €12,500 | - | -€12,500 | |
| Other amounts receivable | 41 | €2,226 | €323 | -€1,903 | -85.5% |
| Cash at bank and in hand | 54/58 | €1,320 | €1,052 | -€267 | -20.3% |
| Deferred charges and accrued income | 490/1 | €296 | €372 | +€76 | +25.6% |
| Total equity and liabilities | 10/49 | €28,899 | €13,600 | -€15,299 | -52.9% |
| Equity | 10/15 | -€5,421 | -€22,737 | -€17,316 | -319.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €13,917 | €13,917 | = | 0.0% |
| Distributable reserves | 133 | €13,917 | €13,917 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,337 | -€46,653 | -€17,316 | -59.0% |
| Amounts payable | 17/49 | €34,320 | €36,337 | +€2,017 | +5.9% |
| Amounts payable after more than one year | 17 | €6,739 | €2,746 | -€3,993 | -59.3% |
| Financial debts | 170/4 | €6,739 | €2,746 | -€3,993 | -59.3% |
| Amounts payable within one year | 42/48 | €27,581 | €33,204 | +€5,623 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €3,848 | €3,993 | +€146 | +3.8% |
| Trade debts | 44 | €827 | €446 | -€381 | -46.1% |
| Suppliers | 440/4 | €827 | €446 | -€381 | -46.1% |
| Taxes, remuneration and social security | 45 | €9,710 | €6,654 | -€3,057 | -31.5% |
| Taxes | 450/3 | €3,510 | €454 | -€3,057 | -87.1% |
| Remuneration and social security | 454/9 | €6,200 | €6,200 | = | 0.0% |
| Other amounts payable | 47/48 | €13,196 | €22,111 | +€8,916 | +67.6% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Non-recurring operating income | 76A | €870 | - | -€870 | |
| Remuneration, social security and pensions | 62 | - | €13 | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,247 | €3,579 | +€1,332 | +59.3% |
| Other operating charges | 640/8 | €1,464 | €708 | -€756 | -51.6% |
| Non-recurring operating charges | 66A | €1,641 | - | -€1,641 | |
| Gross operating margin | 9900 | €12,289 | -€12,424 | -€24,712 | |
| Operating profit (loss) | 9901 | €6,936 | -€16,724 | -€23,660 | |
| Financial income | 75/76B | €21 | €36 | +€15 | +69.3% |
| Recurring financial income | 75 | €21 | €36 | +€15 | +69.3% |
| Financial charges | 65/66B | €750 | €489 | -€262 | -34.9% |
| Recurring financial charges | 65 | €750 | €489 | -€262 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €6,207 | -€17,176 | -€23,384 | |
| Income taxes | 67/77 | €245 | €140 | -€105 | -43.0% |
| Profit (loss) for the period | 9904 | €5,963 | -€17,316 | -€23,279 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,963 | -€17,316 | -€23,279 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.