Sera Decor Interior: what changed
Two fiscal 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.
Sera Decor Interior
Largest movements
- Receivables within one year +€7,879
up €7,879 (+23.4%), from €33,660 to €41,539
of which Other amounts receivable: +€21,274
- Stocks and contracts -€4,037
down €4,037 (-23.6%), from €17,102 to €13,065
- Profit (loss) carried forward +€5,209
up €5,209 (+89.0%), from €5,850 to €11,059
- Tax, wage and social debts -€2,001
down €2,001 (-20.0%), from €10,015 to €8,014
of which Remuneration and social security: -€1,375
- Trade debts +€736
up €736 (+3.7%), from €19,821 to €20,557
- Short-term financial debts -€678
down €678 (-7.9%), from €8,609 to €7,931
- Staff costs -€28,517
no longer reported in 2025 (was €28,517)
- Gross operating margin -€23,430
down €23,430 (-67.7%), from €34,597 to €11,167
- Other operating charges -€2,171
down €2,171 (-58.9%), from €3,683 to €1,512
- Taxes +€923
up €923 (+70.8%), from €1,303 to €2,226
- Financial charges +€448
up €448 (+29.0%), from €1,546 to €1,995
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.
Cash bridge derived
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 | €61,586 | €64,852 | +€3,266 | +5.3% |
| Fixed assets | 21/28 | €604 | €379 | -€226 | -37.3% |
| Tangible fixed assets | 22/27 | €604 | €379 | -€226 | -37.3% |
| Plant, machinery and equipment | 23 | €604 | €379 | -€226 | -37.3% |
| Current assets | 29/58 | €60,982 | €64,474 | +€3,491 | +5.7% |
| Stocks and contracts in progress | 3 | €17,102 | €13,065 | -€4,037 | -23.6% |
| Stocks | 30/36 | €17,102 | €13,065 | -€4,037 | -23.6% |
| Amounts receivable within one year | 40/41 | €33,660 | €41,539 | +€7,879 | +23.4% |
| Trade receivables | 40 | €22,774 | €9,380 | -€13,395 | -58.8% |
| Other amounts receivable | 41 | €10,886 | €32,160 | +€21,274 | +195.4% |
| Cash at bank and in hand | 54/58 | €9,123 | €8,716 | -€408 | -4.5% |
| Deferred charges and accrued income | 490/1 | €1,097 | €1,154 | +€57 | +5.2% |
| Total equity and liabilities | 10/49 | €61,586 | €64,852 | +€3,266 | +5.3% |
| Equity | 10/15 | €23,141 | €28,350 | +€5,209 | +22.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,891 | €4,891 | = | 0.0% |
| Non-distributable reserves | 130/1 | €86 | €86 | = | 0.0% |
| Reserves not available under the articles | 1311 | €86 | €86 | = | 0.0% |
| Distributable reserves | 133 | €4,805 | €4,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,850 | €11,059 | +€5,209 | +89.0% |
| Amounts payable | 17/49 | €38,445 | €36,502 | -€1,943 | -5.1% |
| Amounts payable within one year | 42/48 | €38,445 | €36,502 | -€1,943 | -5.1% |
| Financial debts | 43 | €8,609 | €7,931 | -€678 | -7.9% |
| Credit institutions | 430/8 | €8,609 | €7,931 | -€678 | -7.9% |
| Trade debts | 44 | €19,821 | €20,557 | +€736 | +3.7% |
| Suppliers | 440/4 | €19,821 | €20,557 | +€736 | +3.7% |
| Taxes, remuneration and social security | 45 | €10,015 | €8,014 | -€2,001 | -20.0% |
| Taxes | 450/3 | €8,640 | €8,014 | -€626 | -7.2% |
| Remuneration and social security | 454/9 | €1,375 | - | -€1,375 | |
| Remuneration, social security and pensions | 62 | €28,517 | - | -€28,517 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73 | €226 | +€153 | +210.2% |
| Other operating charges | 640/8 | €3,683 | €1,512 | -€2,171 | -58.9% |
| Gross operating margin | 9900 | €34,597 | €11,167 | -€23,430 | -67.7% |
| Operating profit (loss) | 9901 | €2,325 | €9,429 | +€7,104 | +305.6% |
| Financial income | 75/76B | €1 | €0 | -€0 | -60.4% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -60.4% |
| Financial charges | 65/66B | €1,546 | €1,995 | +€448 | +29.0% |
| Recurring financial charges | 65 | €1,546 | €1,995 | +€448 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €779 | €7,435 | +€6,656 | +854.7% |
| Income taxes | 67/77 | €1,303 | €2,226 | +€923 | +70.8% |
| Profit (loss) for the period | 9904 | -€525 | €5,209 | +€5,733 | |
| Profit (loss) for the period to be appropriated | 9905 | -€525 | €5,209 | +€5,733 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.