LINK 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.
LINK DECOR
Largest movements
- Receivables within one year -€11,940
down €11,940 (-27.7%), from €43,049 to €31,109
of which Trade receivables: -€13,380
- Cash +€4,859
up €4,859 (+100.9%), from €4,817 to €9,675
mainly Receivables within one year (+€11,940) and Net result for the year (+€6,484)
- Trade debts -€15,318
down €15,318 (-79.2%), from €19,351 to €4,033
- Profit (loss) carried forward +€6,958
up €6,958 (+30.5%), from €22,789 to €29,747
- Other debts +€2,385
up €2,385 (+17.6%), from €13,569 to €15,954
- Tax, wage and social debts -€1,493
down €1,493 (-40.8%), from €3,663 to €2,170
- Purchases and services -€126,907
no longer reported in 2025 (was €126,907)
- Turnover -€126,759
no longer reported in 2025 (was €126,759)
- Gross operating margin +€6,720
up €6,720 (+5519.3%), from €122 to €6,841
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 | €67,432 | €59,967 | -€7,464 | -11.1% |
| Fixed assets | 21/28 | €5,186 | €4,644 | -€542 | -10.5% |
| Tangible fixed assets | 22/27 | €5,186 | €4,644 | -€542 | -10.5% |
| Plant, machinery and equipment | 23 | €3,253 | €2,711 | -€542 | -16.7% |
| Furniture and vehicles | 24 | €1,933 | €1,933 | = | 0.0% |
| Current assets | 29/58 | €62,246 | €55,324 | -€6,922 | -11.1% |
| Stocks and contracts in progress | 3 | €13,240 | €13,276 | +€36 | +0.3% |
| Stocks | 30/36 | €13,240 | €13,276 | +€36 | +0.3% |
| Amounts receivable within one year | 40/41 | €43,049 | €31,109 | -€11,940 | -27.7% |
| Trade receivables | 40 | €17,204 | €3,825 | -€13,380 | -77.8% |
| Other amounts receivable | 41 | €25,845 | €27,285 | +€1,440 | +5.6% |
| Cash at bank and in hand | 54/58 | €4,817 | €9,675 | +€4,859 | +100.9% |
| Deferred charges and accrued income | 490/1 | €1,140 | €1,263 | +€123 | +10.8% |
| Total equity and liabilities | 10/49 | €67,432 | €59,967 | -€7,464 | -11.1% |
| Equity | 10/15 | €30,849 | €37,807 | +€6,958 | +22.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,789 | €29,747 | +€6,958 | +30.5% |
| Amounts payable | 17/49 | €36,582 | €22,160 | -€14,422 | -39.4% |
| Amounts payable within one year | 42/48 | €36,582 | €22,157 | -€14,426 | -39.4% |
| Trade debts | 44 | €19,351 | €4,033 | -€15,318 | -79.2% |
| Suppliers | 440/4 | €19,351 | €4,033 | -€15,318 | -79.2% |
| Taxes, remuneration and social security | 45 | €3,663 | €2,170 | -€1,493 | -40.8% |
| Taxes | 450/3 | €3,663 | €2,170 | -€1,493 | -40.8% |
| Other amounts payable | 47/48 | €13,569 | €15,954 | +€2,385 | +17.6% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Turnover | 70 | €126,759 | - | -€126,759 | |
| Goods, raw materials, services and sundry goods | 60/61 | €126,907 | - | -€126,907 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,605 | €1,017 | -€589 | -36.7% |
| Other operating charges | 640/8 | €686 | €174 | -€511 | -74.6% |
| Non-recurring operating charges | 66A | €350 | - | -€350 | |
| Gross operating margin | 9900 | €122 | €6,841 | +€6,720 | +5519.3% |
| Operating profit (loss) | 9901 | -€2,519 | €5,651 | +€8,170 | |
| Financial income | 75/76B | €1,522 | €1,462 | -€60 | -4.0% |
| Recurring financial income | 75 | €1,522 | €1,462 | -€60 | -4.0% |
| Financial charges | 65/66B | €198 | €149 | -€49 | -24.8% |
| Recurring financial charges | 65 | €198 | €149 | -€49 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,195 | €6,964 | +€8,159 | |
| Income taxes | 67/77 | - | €480 | +€480 | |
| Profit (loss) for the period | 9904 | -€1,195 | €6,484 | +€7,678 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,195 | €6,484 | +€7,678 |
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 12 October 2026 via checked.be.