LESSINES DECOR: what changed
Two fiscal 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.
LESSINES DECOR
Largest movements
- Stocks and contracts -€14,620
down €14,620 (-77.5%), from €18,869 to €4,248
- Cash +€3,654
up €3,654 (+3.5%), from €104,751 to €108,406
mainly Net result for the year (+€18,693) and Stocks and contracts (+€14,620)
- Reserves +€18,693
up €18,693 (+51.5%), from €36,320 to €55,014
of which Distributable reserves: +€18,693
- Other debts -€15,113
down €15,113 (-42.4%), from €35,608 to €20,495
- Trade debts -€10,924
down €10,924 (-50.5%), from €21,632 to €10,707
- Tax, wage and social debts -€2,173
down €2,173 (-17.3%), from €12,585 to €10,412
- Gross operating margin +€18,142
up €18,142 (+139.2%), from €13,035 to €31,176
- Taxes +€6,435
up €6,435 (+242.8%), from €2,650 to €9,085
- Financial charges +€1,196
up €1,196 (+74.0%), from €1,616 to €2,811
- Financial income +€463
up €463 (+999.6%), from €46 to €509
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.
Cash bridge derived
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 | €125,614 | €116,092 | -€9,522 | -7.6% |
| Fixed assets | 21/28 | €1,710 | €1,710 | = | 0.0% |
| Financial fixed assets | 28 | €1,710 | €1,710 | = | 0.0% |
| Current assets | 29/58 | €123,904 | €114,383 | -€9,522 | -7.7% |
| Stocks and contracts in progress | 3 | €18,869 | €4,248 | -€14,620 | -77.5% |
| Stocks | 30/36 | €18,869 | €4,248 | -€14,620 | -77.5% |
| Amounts receivable within one year | 40/41 | €285 | €861 | +€576 | +202.4% |
| Trade receivables | 40 | €285 | €861 | +€576 | +202.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €104,751 | €108,406 | +€3,654 | +3.5% |
| Deferred charges and accrued income | 490/1 | - | €868 | +€868 | |
| Total equity and liabilities | 10/49 | €125,614 | €116,092 | -€9,522 | -7.6% |
| Equity | 10/15 | €54,912 | €73,606 | +€18,693 | +34.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,320 | €55,014 | +€18,693 | +51.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €34,461 | €53,154 | +€18,693 | +54.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,702 | €42,487 | -€28,215 | -39.9% |
| Amounts payable within one year | 42/48 | €70,702 | €42,487 | -€28,215 | -39.9% |
| Financial debts | 43 | €877 | €872 | -€5 | -0.6% |
| Credit institutions | 430/8 | €877 | €872 | -€5 | -0.6% |
| Trade debts | 44 | €21,632 | €10,707 | -€10,924 | -50.5% |
| Suppliers | 440/4 | €21,632 | €10,707 | -€10,924 | -50.5% |
| Taxes, remuneration and social security | 45 | €12,585 | €10,412 | -€2,173 | -17.3% |
| Taxes | 450/3 | €12,585 | €10,412 | -€2,173 | -17.3% |
| Other amounts payable | 47/48 | €35,608 | €20,495 | -€15,113 | -42.4% |
| Non-recurring operating income | 76A | €0 | €11,123 | +€11,123 | |
| Other operating charges | 640/8 | €1,024 | €1,096 | +€71 | +7.0% |
| Gross operating margin | 9900 | €13,035 | €31,176 | +€18,142 | +139.2% |
| Operating profit (loss) | 9901 | €12,010 | €30,081 | +€18,070 | +150.5% |
| Financial income | 75/76B | €46 | €509 | +€463 | +999.6% |
| Recurring financial income | 75 | €46 | €509 | +€463 | +999.6% |
| Financial charges | 65/66B | €1,616 | €2,811 | +€1,196 | +74.0% |
| Recurring financial charges | 65 | €1,616 | €2,811 | +€1,196 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | €10,441 | €27,778 | +€17,338 | +166.1% |
| Income taxes | 67/77 | €2,650 | €9,085 | +€6,435 | +242.8% |
| Profit (loss) for the period | 9904 | €7,791 | €18,693 | +€10,902 | +139.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,791 | €18,693 | +€10,902 | +139.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.