TOP DECOR DESIGN: 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.
TOP DECOR DESIGN
Largest movements
- Tangible fixed assets -€3,000
down €3,000 (-50.0%), from €6,000 to €3,000
- Cash -€1,178
down €1,178 (-49.6%), from €2,374 to €1,196
mainly Other debts (-€9,232) and Receivables within one year (-€436)
- Other debts -€9,232
down €9,232 (-8.6%), from €107,028 to €97,796
- Profit (loss) carried forward +€4,135
up €4,135 (+7.0%), from -€59,135 to -€55,000
- Trade debts +€838
up €838 (+105.1%), from €797 to €1,635
- Gross operating margin +€1,055
up €1,055 (+9.3%), from €11,286 to €12,341
- Depreciation -€714
down €714 (-19.2%), from €3,714 to €3,000
- Write-downs -€215
no longer reported in 2025 (was €215)
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 | €68,958 | €64,803 | -€4,156 | -6.0% |
| Fixed assets | 21/28 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Tangible fixed assets | 22/27 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Land and buildings | 22 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Current assets | 29/58 | €62,958 | €61,803 | -€1,156 | -1.8% |
| Stocks and contracts in progress | 3 | €60,041 | €59,627 | -€414 | -0.7% |
| Stocks | 30/36 | €60,041 | €59,627 | -€414 | -0.7% |
| Amounts receivable within one year | 40/41 | €543 | €979 | +€436 | +80.3% |
| Trade receivables | 40 | €543 | €979 | +€436 | +80.3% |
| Cash at bank and in hand | 54/58 | €2,374 | €1,196 | -€1,178 | -49.6% |
| Total equity and liabilities | 10/49 | €68,958 | €64,803 | -€4,156 | -6.0% |
| Equity | 10/15 | -€40,535 | -€36,400 | +€4,135 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,135 | -€55,000 | +€4,135 | +7.0% |
| Amounts payable | 17/49 | €109,493 | €101,203 | -€8,290 | -7.6% |
| Amounts payable within one year | 42/48 | €109,493 | €101,203 | -€8,290 | -7.6% |
| Trade debts | 44 | €797 | €1,635 | +€838 | +105.1% |
| Suppliers | 440/4 | €797 | €1,635 | +€838 | +105.1% |
| Taxes, remuneration and social security | 45 | €1,668 | €1,772 | +€103 | +6.2% |
| Taxes | 450/3 | €1,668 | €1,772 | +€103 | +6.2% |
| Other amounts payable | 47/48 | €107,028 | €97,796 | -€9,232 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,714 | €3,000 | -€714 | -19.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €215 | - | -€215 | |
| Other operating charges | 640/8 | €5,134 | €5,045 | -€89 | -1.7% |
| Gross operating margin | 9900 | €11,286 | €12,341 | +€1,055 | +9.3% |
| Operating profit (loss) | 9901 | €2,224 | €4,296 | +€2,072 | +93.2% |
| Financial income | 75/76B | €11 | €92 | +€80 | +701.0% |
| Recurring financial income | 75 | €11 | €92 | +€80 | +701.0% |
| Financial charges | 65/66B | €106 | €101 | -€5 | -5.0% |
| Recurring financial charges | 65 | €106 | €101 | -€5 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €2,129 | €4,287 | +€2,158 | +101.3% |
| Income taxes | 67/77 | €158 | €152 | -€6 | -3.7% |
| Profit (loss) for the period | 9904 | €1,971 | €4,135 | +€2,164 | +109.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,971 | €4,135 | +€2,164 | +109.8% |
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 9 October 2026 via checked.be.