P&C 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.
P&C Decor
Largest movements
- Stocks and contracts +€3,140
up €3,140 (+81.3%), from €3,860 to €7,000
- Tangible fixed assets -€840
down €840 (-19.9%), from €4,229 to €3,389
of which Furniture and vehicles: -€713
- Deferred charges and accrued income +€659
up €659 (+74.8%), from €880 to €1,539
- Receivables within one year +€657
up €657 (+42.7%), from €1,538 to €2,195
of which Trade receivables: +€626
- Cash -€517
down €517 (-21.8%), from €2,367 to €1,850
mainly Stocks and contracts (-€3,140) and Trade debts (-€2,682)
- Profit (loss) carried forward +€6,064
up €6,064 (+99.3%), from -€6,109 to -€45
- Trade debts -€2,682
down €2,682 (-40.8%), from €6,574 to €3,892
- Other debts -€1,994
down €1,994 (-98.8%), from €2,018 to €25
- Tax, wage and social debts +€1,710
up €1,710 (+81.8%), from €2,091 to €3,801
- Gross operating margin +€10,064
up €10,064 (+441%), from €2,281 to €12,345
- Taxes +€1,524
up €1,524 (+137%), from €1,111 to €2,635
- Financial charges +€172
up €172 (+25.3%), from €680 to €852
- Depreciation -€140
down €140 (-7.5%), from €1,865 to €1,725
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 | €12,874 | €15,973 | +€3,099 | +24.1% |
| Fixed assets | 21/28 | €4,229 | €3,389 | -€840 | -19.9% |
| Tangible fixed assets | 22/27 | €4,229 | €3,389 | -€840 | -19.9% |
| Plant, machinery and equipment | 23 | €1,428 | €1,301 | -€127 | -8.9% |
| Furniture and vehicles | 24 | €2,801 | €2,088 | -€713 | -25.5% |
| Current assets | 29/58 | €8,645 | €12,584 | +€3,939 | +45.6% |
| Stocks and contracts in progress | 3 | €3,860 | €7,000 | +€3,140 | +81.3% |
| Stocks | 30/36 | €3,860 | €7,000 | +€3,140 | +81.3% |
| Amounts receivable within one year | 40/41 | €1,538 | €2,195 | +€657 | +42.7% |
| Trade receivables | 40 | €471 | €1,097 | +€626 | +133% |
| Other amounts receivable | 41 | €1,067 | €1,098 | +€31 | +2.9% |
| Cash at bank and in hand | 54/58 | €2,367 | €1,850 | -€517 | -21.8% |
| Deferred charges and accrued income | 490/1 | €880 | €1,539 | +€659 | +74.8% |
| Total equity and liabilities | 10/49 | €12,874 | €15,973 | +€3,099 | +24.1% |
| Equity | 10/15 | €2,191 | €8,255 | +€6,064 | +277% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,100 | €2,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,109 | -€45 | +€6,064 | +99.3% |
| Amounts payable | 17/49 | €10,683 | €7,718 | -€2,966 | -27.8% |
| Amounts payable within one year | 42/48 | €10,683 | €7,718 | -€2,966 | -27.8% |
| Trade debts | 44 | €6,574 | €3,892 | -€2,682 | -40.8% |
| Suppliers | 440/4 | €6,574 | €3,892 | -€2,682 | -40.8% |
| Taxes, remuneration and social security | 45 | €2,091 | €3,801 | +€1,710 | +81.8% |
| Taxes | 450/3 | €2,091 | €3,801 | +€1,710 | +81.8% |
| Other amounts payable | 47/48 | €2,018 | €25 | -€1,994 | -98.8% |
| Non-recurring operating income | 76A | €3,074 | - | -€3,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,865 | €1,725 | -€140 | -7.5% |
| Other operating charges | 640/8 | €1,165 | €1,093 | -€73 | -6.2% |
| Gross operating margin | 9900 | €2,281 | €12,345 | +€10,064 | +441% |
| Operating profit (loss) | 9901 | -€750 | €9,527 | +€10,276 | |
| Financial income | 75/76B | €0 | €25 | +€25 | +6,029% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +6,029% |
| Financial charges | 65/66B | €680 | €852 | +€172 | +25.3% |
| Recurring financial charges | 65 | €680 | €852 | +€172 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,429 | €8,700 | +€10,129 | |
| Income taxes | 67/77 | €1,111 | €2,635 | +€1,524 | +137% |
| Profit (loss) for the period | 9904 | -€2,541 | €6,064 | +€8,605 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,541 | €6,064 | +€8,605 |
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 16 October 2026 via checked.be.