LUXURY 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.
LUXURY DECOR
Largest movements
- Cash -€48,189
down €48,189 (-72.7%), from €66,267 to €18,078
mainly Tax, wage and social debts (-€36,407) and Trade debts (-€6,544)
- Deferred charges and accrued income +€6,252
up €6,252 (+229%), from €2,724 to €8,976
- Receivables within one year +€5,979
up €5,979 (+5.7%), from €104,616 to €110,594
of which Other amounts receivable: +€40,557
- Tangible fixed assets -€3,123
down €3,123 (-37.8%), from €8,266 to €5,143
of which Plant, machinery and equipment: -€2,345
- Tax, wage and social debts -€36,407
down €36,407 (-83.3%), from €43,708 to €7,301
- Trade debts -€6,544
down €6,544 (-35.7%), from €18,352 to €11,808
of which Suppliers: -€6,432
- Profit (loss) carried forward +€3,870
up €3,870 (+3.5%), from €111,753 to €115,623
- Gross operating margin -€26,112
down €26,112 (-69.0%), from €37,829 to €11,716
- Turnover -€18,730
down €18,730 (-8.9%), from €210,709 to €191,979
- Taxes -€9,858
down €9,858 (-84.7%), from €11,633 to €1,775
- Purchases and services +€7,383
up €7,383 (+4.3%), from €172,880 to €180,263
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 | €181,873 | €142,792 | -€39,081 | -21.5% |
| Fixed assets | 21/28 | €8,266 | €5,143 | -€3,123 | -37.8% |
| Tangible fixed assets | 22/27 | €8,266 | €5,143 | -€3,123 | -37.8% |
| Plant, machinery and equipment | 23 | €6,563 | €4,218 | -€2,345 | -35.7% |
| Furniture and vehicles | 24 | €1,703 | €924 | -€778 | -45.7% |
| Current assets | 29/58 | €173,607 | €137,649 | -€35,958 | -20.7% |
| Amounts receivable within one year | 40/41 | €104,616 | €110,594 | +€5,979 | +5.7% |
| Trade receivables | 40 | €40,022 | €5,444 | -€34,578 | -86.4% |
| Other amounts receivable | 41 | €64,593 | €105,150 | +€40,557 | +62.8% |
| Cash at bank and in hand | 54/58 | €66,267 | €18,078 | -€48,189 | -72.7% |
| Deferred charges and accrued income | 490/1 | €2,724 | €8,976 | +€6,252 | +229% |
| Total equity and liabilities | 10/49 | €181,873 | €142,792 | -€39,081 | -21.5% |
| Equity | 10/15 | €119,813 | €123,683 | +€3,870 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €111,753 | €115,623 | +€3,870 | +3.5% |
| Amounts payable | 17/49 | €62,060 | €19,109 | -€42,951 | -69.2% |
| Amounts payable within one year | 42/48 | €62,060 | €19,109 | -€42,951 | -69.2% |
| Trade debts | 44 | €18,352 | €11,808 | -€6,544 | -35.7% |
| Suppliers | 440/4 | €9,263 | €2,832 | -€6,432 | -69.4% |
| Bills of exchange payable | 441 | €9,089 | €8,976 | -€113 | -1.2% |
| Taxes, remuneration and social security | 45 | €43,708 | €7,301 | -€36,407 | -83.3% |
| Taxes | 450/3 | €43,708 | €7,301 | -€36,407 | -83.3% |
| Turnover | 70 | €210,709 | €191,979 | -€18,730 | -8.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €172,880 | €180,263 | +€7,383 | +4.3% |
| Remuneration, social security and pensions | 62 | €716 | €176 | -€540 | -75.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,030 | €3,123 | +€2,093 | +203% |
| Other operating charges | 640/8 | €2,608 | €2,439 | -€169 | -6.5% |
| Gross operating margin | 9900 | €37,829 | €11,716 | -€26,112 | -69.0% |
| Operating profit (loss) | 9901 | €33,474 | €5,977 | -€27,497 | -82.1% |
| Financial charges | 65/66B | €446 | €333 | -€113 | -25.4% |
| Recurring financial charges | 65 | €446 | €333 | -€113 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €33,028 | €5,645 | -€27,384 | -82.9% |
| Income taxes | 67/77 | €11,633 | €1,775 | -€9,858 | -84.7% |
| Profit (loss) for the period | 9904 | €21,395 | €3,870 | -€17,525 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,395 | €3,870 | -€17,525 | -81.9% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.