LP 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.
LP DECOR
Largest movements
- Tangible fixed assets -€9,414
down €9,414 (-65.9%), from €14,292 to €4,878
of which Furniture and vehicles: -€9,222
- Stocks and contracts -€872
no longer reported in 2025 (was €872)
- Cash +€717
up €717 (+27.2%), from €2,638 to €3,354
mainly Depreciation (+€9,414) and Stocks and contracts (+€872)
- Financial fixed assets +€200
new in 2025: €200
- Debts after one year -€9,830
down €9,830 (-42.2%), from €23,299 to €13,469
- Trade debts -€362
down €362 (-52.7%), from €686 to €324
- Current portion of long-term debt +€334
up €334 (+6.4%), from €5,196 to €5,530
- Profit (loss) carried forward +€323
up €323 (+1.0%), from -€30,845 to -€30,523
- Tax, wage and social debts -€300
down €300 (-16.2%), from €1,850 to €1,550
of which Taxes: -€300
- Gross operating margin +€843
up €843 (+7.4%), from €11,418 to €12,261
- Other operating charges +€560
up €560 (+78.8%), from €710 to €1,270
- Financial charges -€443
down €443 (-26.1%), from €1,698 to €1,254
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 | €18,840 | €9,288 | -€9,553 | -50.7% |
| Fixed assets | 21/28 | €14,292 | €5,078 | -€9,214 | -64.5% |
| Tangible fixed assets | 22/27 | €14,292 | €4,878 | -€9,414 | -65.9% |
| Plant, machinery and equipment | 23 | €356 | €164 | -€192 | -53.8% |
| Furniture and vehicles | 24 | €13,935 | €4,713 | -€9,222 | -66.2% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €4,549 | €4,210 | -€339 | -7.4% |
| Stocks and contracts in progress | 3 | €872 | - | -€872 | |
| Stocks | 30/36 | €872 | - | -€872 | |
| Amounts receivable within one year | 40/41 | €1,040 | €856 | -€184 | -17.7% |
| Trade receivables | 40 | - | €174 | +€174 | |
| Other amounts receivable | 41 | €1,040 | €682 | -€358 | -34.4% |
| Cash at bank and in hand | 54/58 | €2,638 | €3,354 | +€717 | +27.2% |
| Total equity and liabilities | 10/49 | €18,840 | €9,288 | -€9,553 | -50.7% |
| Equity | 10/15 | -€12,245 | -€11,923 | +€323 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,845 | -€30,523 | +€323 | +1.0% |
| Amounts payable | 17/49 | €31,086 | €21,211 | -€9,875 | -31.8% |
| Amounts payable after more than one year | 17 | €23,299 | €13,469 | -€9,830 | -42.2% |
| Financial debts | 170/4 | €23,299 | €13,469 | -€9,830 | -42.2% |
| Amounts payable within one year | 42/48 | €7,786 | €7,441 | -€345 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €5,196 | €5,530 | +€334 | +6.4% |
| Trade debts | 44 | €686 | €324 | -€362 | -52.7% |
| Suppliers | 440/4 | €686 | €324 | -€362 | -52.7% |
| Taxes, remuneration and social security | 45 | €1,850 | €1,550 | -€300 | -16.2% |
| Taxes | 450/3 | €600 | €300 | -€300 | -50.0% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €55 | €37 | -€18 | -32.1% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,414 | €9,414 | = | 0.0% |
| Other operating charges | 640/8 | €710 | €1,270 | +€560 | +78.8% |
| Gross operating margin | 9900 | €11,418 | €12,261 | +€843 | +7.4% |
| Operating profit (loss) | 9901 | €1,294 | €1,577 | +€283 | +21.9% |
| Financial charges | 65/66B | €1,698 | €1,254 | -€443 | -26.1% |
| Recurring financial charges | 65 | €1,698 | €1,254 | -€443 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | -€404 | €323 | +€726 | |
| Profit (loss) for the period | 9904 | -€404 | €323 | +€726 | |
| Profit (loss) for the period to be appropriated | 9905 | -€404 | €323 | +€726 |
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 7 October 2026 via checked.be.