P & S 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 & S DECOR
Largest movements
- Receivables within one year +€5,083
up €5,083 (+4.2%), from €122,404 to €127,487
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,422
up €1,422 (+54.8%), from -€2,597 to -€1,175
- Taxes +€955
new in 2025: €955
- Depreciation -€278
down €278 (-13.1%), from €2,131 to €1,853
- Financial income -€125
down €125 (-1.8%), from €7,107 to €6,982
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 | €362,675 | €366,479 | +€3,804 | +1.0% |
| Fixed assets | 21/28 | €7,994 | €6,141 | -€1,853 | -23.2% |
| Tangible fixed assets | 22/27 | €7,874 | €6,021 | -€1,853 | -23.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €7,874 | €6,021 | -€1,853 | -23.5% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €354,681 | €360,338 | +€5,657 | +1.6% |
| Amounts receivable after more than one year | 29 | €230,000 | €230,000 | = | 0.0% |
| Other amounts receivable | 291 | €230,000 | €230,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €122,404 | €127,487 | +€5,083 | +4.2% |
| Other amounts receivable | 41 | €122,404 | €127,487 | +€5,083 | +4.2% |
| Cash at bank and in hand | 54/58 | €2,277 | €2,851 | +€573 | +25.2% |
| Total equity and liabilities | 10/49 | €362,675 | €366,479 | +€3,804 | +1.0% |
| Equity | 10/15 | €362,675 | €365,524 | +€2,849 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €356,475 | €359,324 | +€2,849 | +0.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €337,725 | €340,574 | +€2,849 | +0.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | - | €955 | +€955 | |
| Amounts payable within one year | 42/48 | - | €955 | +€955 | |
| Taxes, remuneration and social security | 45 | - | €955 | +€955 | |
| Taxes | 450/3 | - | €955 | +€955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,131 | €1,853 | -€278 | -13.1% |
| Gross operating margin | 9900 | -€2,597 | -€1,175 | +€1,422 | +54.8% |
| Operating profit (loss) | 9901 | -€4,728 | -€3,028 | +€1,700 | +36.0% |
| Financial income | 75/76B | €7,107 | €6,982 | -€125 | -1.8% |
| Recurring financial income | 75 | €7,107 | €6,982 | -€125 | -1.8% |
| Financial charges | 65/66B | €128 | €150 | +€23 | +17.6% |
| Recurring financial charges | 65 | €128 | €150 | +€23 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €2,251 | €3,804 | +€1,552 | +68.9% |
| Income taxes | 67/77 | - | €955 | +€955 | |
| Profit (loss) for the period | 9904 | €2,251 | €2,849 | +€597 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,251 | €2,849 | +€597 | +26.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.