PARC DU 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.
PARC DU DECOR
Largest movements
- Cash +€25,599
up €25,599 (+64.3%), from €39,830 to €65,428
mainly Net result for the year (+€17,177) and Other debts (+€15,000)
- Tangible fixed assets +€25,245
up €25,245 (+155%), from €16,278 to €41,523
of which Leasing and similar rights: +€29,694
- Receivables within one year +€2,917
up €2,917 (+23.0%), from €12,672 to €15,590
of which Trade receivables: +€2,861
- Stocks and contracts -€2,060
down €2,060 (-3.6%), from €57,256 to €55,196
- Receivables after one year +€1,975
new in 2025: €1,975
- Reserves +€16,000
new in 2025: €16,000
- Other debts +€15,000
new in 2025: €15,000
- Debts after one year +€10,306
new in 2025: €10,306
- Current portion of long-term debt +€7,988
up €7,988 (+389%), from €2,051 to €10,040
- Trade debts +€5,698
up €5,698 (+27.0%), from €21,125 to €26,823
- Depreciation +€6,112
up €6,112 (+99.1%), from €6,169 to €12,282
- Financial income +€4,568
up €4,568 (+2,691%), from €170 to €4,738
of which Non-recurring financial income: +€4,738
- Write-downs -€3,558
no longer reported in 2025 (was €3,558)
- Staff costs +€1,993
up €1,993 (+2.5%), from €79,340 to €81,333
- Taxes +€1,712
up €1,712 (+32.2%), from €5,322 to €7,034
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 | €126,581 | €179,970 | +€53,389 | +42.2% |
| Fixed assets | 21/28 | €16,278 | €41,523 | +€25,245 | +155% |
| Tangible fixed assets | 22/27 | €16,278 | €41,523 | +€25,245 | +155% |
| Land and buildings | 22 | €2,306 | €1,711 | -€595 | -25.8% |
| Plant, machinery and equipment | 23 | €11,615 | €9,756 | -€1,859 | -16.0% |
| Furniture and vehicles | 24 | €1,444 | €362 | -€1,082 | -74.9% |
| Leasing and similar rights | 25 | - | €29,694 | +€29,694 | |
| Other tangible fixed assets | 26 | €913 | - | -€913 | |
| Current assets | 29/58 | €110,304 | €138,447 | +€28,144 | +25.5% |
| Amounts receivable after more than one year | 29 | - | €1,975 | +€1,975 | |
| Trade receivables | 290 | - | €1,975 | +€1,975 | |
| Stocks and contracts in progress | 3 | €57,256 | €55,196 | -€2,060 | -3.6% |
| Stocks | 30/36 | €57,256 | €55,196 | -€2,060 | -3.6% |
| Amounts receivable within one year | 40/41 | €12,672 | €15,590 | +€2,917 | +23.0% |
| Trade receivables | 40 | €9,257 | €12,118 | +€2,861 | +30.9% |
| Other amounts receivable | 41 | €3,415 | €3,472 | +€56 | +1.6% |
| Cash at bank and in hand | 54/58 | €39,830 | €65,428 | +€25,599 | +64.3% |
| Deferred charges and accrued income | 490/1 | €546 | €259 | -€287 | -52.6% |
| Total equity and liabilities | 10/49 | €126,581 | €179,970 | +€53,389 | +42.2% |
| Equity | 10/15 | €76,674 | €93,850 | +€17,177 | +22.4% |
| Contributions | 10/11 | €35,870 | €35,870 | = | 0.0% |
| Reserves | 13 | - | €16,000 | +€16,000 | |
| Distributable reserves | 133 | - | €16,000 | +€16,000 | |
| Profit (loss) carried forward | 14 | €40,804 | €41,981 | +€1,177 | +2.9% |
| Amounts payable | 17/49 | €49,908 | €86,120 | +€36,212 | +72.6% |
| Amounts payable after more than one year | 17 | - | €10,306 | +€10,306 | |
| Financial debts | 170/4 | - | €10,306 | +€10,306 | |
| Amounts payable within one year | 42/48 | €49,908 | €75,313 | +€25,405 | +50.9% |
| Current portion of amounts payable after more than one year | 42 | €2,051 | €10,040 | +€7,988 | +389% |
| Trade debts | 44 | €21,125 | €26,823 | +€5,698 | +27.0% |
| Suppliers | 440/4 | €21,125 | €26,823 | +€5,698 | +27.0% |
| Taxes, remuneration and social security | 45 | €26,731 | €23,450 | -€3,281 | -12.3% |
| Taxes | 450/3 | €13,401 | €10,630 | -€2,771 | -20.7% |
| Remuneration and social security | 454/9 | €13,330 | €12,821 | -€509 | -3.8% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Non-recurring operating income | 76A | €2,847 | - | -€2,847 | |
| Remuneration, social security and pensions | 62 | €79,340 | €81,333 | +€1,993 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,169 | €12,282 | +€6,112 | +99.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,558 | - | -€3,558 | |
| Other operating charges | 640/8 | €2,130 | €1,661 | -€469 | -22.0% |
| Gross operating margin | 9900 | €116,381 | €117,875 | +€1,494 | +1.3% |
| Operating profit (loss) | 9901 | €25,185 | €22,599 | -€2,585 | -10.3% |
| Financial income | 75/76B | €170 | €4,738 | +€4,568 | +2,691% |
| Recurring financial income | 75 | €170 | €0 | -€169 | -99.8% |
| Non-recurring financial income | 76B | - | €4,738 | +€4,738 | |
| Financial charges | 65/66B | €2,377 | €3,127 | +€750 | +31.5% |
| Recurring financial charges | 65 | €2,377 | €2,853 | +€476 | +20.0% |
| Non-recurring financial charges | 66B | - | €273 | +€273 | |
| Profit (loss) for the period before taxes | 9903 | €22,977 | €24,211 | +€1,233 | +5.4% |
| Income taxes | 67/77 | €5,322 | €7,034 | +€1,712 | +32.2% |
| Profit (loss) for the period | 9904 | €17,655 | €17,177 | -€478 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,655 | €17,177 | -€478 | -2.7% |
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 17 October 2026 via checked.be.