PIM 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.
PIM DECOR
Largest movements
- Tangible fixed assets -€44,000
no longer reported in 2025 (was €44,000)
- Receivables within one year -€10,662
down €10,662 (-39.4%), from €27,079 to €16,417
of which Other amounts receivable: -€15,591
- Cash +€2,947
up €2,947 (+89.2%), from €3,304 to €6,251
mainly Investment in fixed assets (net) (+€44,000) and Receivables within one year (+€10,662)
- Trade debts -€58,543
no longer reported in 2025 (was €58,543)
- Profit (loss) carried forward +€5,177
up €5,177 (+46.9%), from €11,034 to €16,211
- Tax, wage and social debts +€1,651
up €1,651 (+58.9%), from €2,806 to €4,457
- Gross operating margin -€6,721
down €6,721 (-46.1%), from €14,574 to €7,853
- Taxes -€1,154
down €1,154 (-41.1%), from €2,806 to €1,651
- Other operating charges +€690
up €690 (+1,254%), from €55 to €745
- Financial charges -€399
down €399 (-58.8%), from €679 to €280
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 | €74,383 | €22,668 | -€51,714 | -69.5% |
| Fixed assets | 21/28 | €44,000 | - | -€44,000 | |
| Tangible fixed assets | 22/27 | €44,000 | - | -€44,000 | |
| Furniture and vehicles | 24 | €44,000 | - | -€44,000 | |
| Current assets | 29/58 | €30,383 | €22,668 | -€7,714 | -25.4% |
| Amounts receivable within one year | 40/41 | €27,079 | €16,417 | -€10,662 | -39.4% |
| Trade receivables | 40 | €800 | €5,729 | +€4,929 | +616% |
| Other amounts receivable | 41 | €26,279 | €10,688 | -€15,591 | -59.3% |
| Cash at bank and in hand | 54/58 | €3,304 | €6,251 | +€2,947 | +89.2% |
| Total equity and liabilities | 10/49 | €74,383 | €22,668 | -€51,714 | -69.5% |
| Equity | 10/15 | €13,034 | €18,211 | +€5,177 | +39.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,034 | €16,211 | +€5,177 | +46.9% |
| Amounts payable | 17/49 | €61,348 | €4,457 | -€56,891 | -92.7% |
| Amounts payable within one year | 42/48 | €61,348 | €4,457 | -€56,891 | -92.7% |
| Trade debts | 44 | €58,543 | - | -€58,543 | |
| Suppliers | 440/4 | €58,543 | - | -€58,543 | |
| Taxes, remuneration and social security | 45 | €2,806 | €4,457 | +€1,651 | +58.9% |
| Taxes | 450/3 | €2,806 | €4,457 | +€1,651 | +58.9% |
| Other operating charges | 640/8 | €55 | €745 | +€690 | +1,254% |
| Gross operating margin | 9900 | €14,574 | €7,853 | -€6,721 | -46.1% |
| Operating profit (loss) | 9901 | €14,519 | €7,108 | -€7,411 | -51.0% |
| Financial charges | 65/66B | €679 | €280 | -€399 | -58.8% |
| Recurring financial charges | 65 | €679 | €280 | -€399 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €13,840 | €6,828 | -€7,012 | -50.7% |
| Income taxes | 67/77 | €2,806 | €1,651 | -€1,154 | -41.1% |
| Profit (loss) for the period | 9904 | €11,034 | €5,177 | -€5,857 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,034 | €5,177 | -€5,857 | -53.1% |
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.