NEW LINE 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.
NEW LINE DECOR
Largest movements
- Tangible fixed assets -€5,409
down €5,409 (-16.4%), from €33,023 to €27,614
of which Plant, machinery and equipment: -€2,745
- Cash -€1,605
down €1,605 (-48.1%), from €3,338 to €1,733
mainly Debts after one year (-€12,053) and Tax, wage and social debts (-€2,620)
- Receivables within one year -€1,202
down €1,202 (-20.0%), from €6,021 to €4,818
of which Trade receivables: -€2,186
- Debts after one year -€12,053
down €12,053 (-50.7%), from €23,751 to €11,698
of which Other amounts payable: -€8,343
- Short-term financial debts +€5,364
new in 2025: €5,364
- Tax, wage and social debts -€2,620
down €2,620 (-25.1%), from €10,433 to €7,813
- Profit (loss) carried forward +€1,206
up €1,206 (+11.2%), from €10,780 to €11,986
- Depreciation -€2,962
down €2,962 (-35.4%), from €8,371 to €5,409
- Gross operating margin -€2,267
down €2,267 (-18.2%), from €12,487 to €10,220
- Taxes +€876
up €876 (+149%), from €589 to €1,464
- Other operating charges +€570
up €570 (+122%), from €469 to €1,038
- Financial charges -€348
down €348 (-23.4%), from €1,488 to €1,140
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 | €89,850 | €81,813 | -€8,037 | -8.9% |
| Fixed assets | 21/28 | €33,023 | €27,614 | -€5,409 | -16.4% |
| Tangible fixed assets | 22/27 | €33,023 | €27,614 | -€5,409 | -16.4% |
| Land and buildings | 22 | €17,371 | €15,489 | -€1,882 | -10.8% |
| Plant, machinery and equipment | 23 | €13,419 | €10,674 | -€2,745 | -20.5% |
| Furniture and vehicles | 24 | €2,233 | €1,451 | -€782 | -35.0% |
| Current assets | 29/58 | €56,828 | €54,199 | -€2,629 | -4.6% |
| Stocks and contracts in progress | 3 | €47,469 | €47,647 | +€178 | +0.4% |
| Stocks | 30/36 | €47,469 | €47,647 | +€178 | +0.4% |
| Amounts receivable within one year | 40/41 | €6,021 | €4,818 | -€1,202 | -20.0% |
| Trade receivables | 40 | €5,652 | €3,466 | -€2,186 | -38.7% |
| Other amounts receivable | 41 | €369 | €1,352 | +€983 | +267% |
| Cash at bank and in hand | 54/58 | €3,338 | €1,733 | -€1,605 | -48.1% |
| Total equity and liabilities | 10/49 | €89,850 | €81,813 | -€8,037 | -8.9% |
| Equity | 10/15 | €52,022 | €53,228 | +€1,206 | +2.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €22,650 | €22,650 | = | 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% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €17,790 | €17,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,780 | €11,986 | +€1,206 | +11.2% |
| Amounts payable | 17/49 | €37,828 | €28,585 | -€9,244 | -24.4% |
| Amounts payable after more than one year | 17 | €23,751 | €11,698 | -€12,053 | -50.7% |
| Financial debts | 170/4 | €6,854 | €3,143 | -€3,710 | -54.1% |
| Other amounts payable | 178/9 | €16,897 | €8,554 | -€8,343 | -49.4% |
| Amounts payable within one year | 42/48 | €14,077 | €16,887 | +€2,810 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €3,645 | €3,710 | +€66 | +1.8% |
| Financial debts | 43 | - | €5,364 | +€5,364 | |
| Credit institutions | 430/8 | - | €5,364 | +€5,364 | |
| Taxes, remuneration and social security | 45 | €10,433 | €7,813 | -€2,620 | -25.1% |
| Taxes | 450/3 | €10,433 | €7,813 | -€2,620 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,371 | €5,409 | -€2,962 | -35.4% |
| Other operating charges | 640/8 | €469 | €1,038 | +€570 | +122% |
| Gross operating margin | 9900 | €12,487 | €10,220 | -€2,267 | -18.2% |
| Operating profit (loss) | 9901 | €3,648 | €3,774 | +€126 | +3.4% |
| Financial income | 75/76B | €82 | €37 | -€44 | -54.3% |
| Recurring financial income | 75 | €82 | €37 | -€44 | -54.3% |
| Financial charges | 65/66B | €1,488 | €1,140 | -€348 | -23.4% |
| Recurring financial charges | 65 | €1,488 | €1,140 | -€348 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €2,241 | €2,670 | +€429 | +19.2% |
| Income taxes | 67/77 | €589 | €1,464 | +€876 | +149% |
| Profit (loss) for the period | 9904 | €1,653 | €1,206 | -€446 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,653 | €1,206 | -€446 | -27.0% |
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 18 October 2026 via checked.be.