Bouwhandel De Decker: what changed
What changed
Bouwhandel De Decker
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
filed annual accounts (NBB)
Net result for the year
€3,372
2024 · -€42,765+€46,137
Equity
€164,232
2024 · €160,860+€3,372
Cash
€9,758
2024 · €44,103-€34,345
Balance sheet total
€434,493
2024 · €451,702-€17,209
Largest movements
Assets
- Stocks and contracts +€35,994
up €35,994 (+10.6%), from €339,467 to €375,461
- Cash -€34,345
down €34,345 (-77.9%), from €44,103 to €9,758
mainly Stocks and contracts (-€35,994) and Tax, wage and social debts (-€21,580)
- Receivables within one year -€13,509
down €13,509 (-24.3%), from €55,518 to €42,009
of which Trade receivables: -€13,674
- Tangible fixed assets -€5,090
down €5,090 (-42.6%), from €11,941 to €6,851
of which Furniture and vehicles: -€4,420
Equity and liabilities
- Tax, wage and social debts -€21,580
down €21,580 (-56.2%), from €38,411 to €16,831
of which Remuneration and social security: -€11,741
Income statement
- Staff costs -€191,225
down €191,225 (-36.6%), from €522,391 to €331,166
- Gross operating margin -€154,797
down €154,797 (-30.5%), from €506,985 to €352,188
- Other operating charges -€10,827
down €10,827 (-63.4%), from €17,067 to €6,240
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€42,765
Gross operating margin
-€154,797
Staff costs
+€191,225
Depreciation
+€1,495
Other operating charges
+€10,827
Financial income
-€905
Financial charges
-€1,778
Taxes
+€70
Result 2025
€3,372
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€34,345
Investment
€0
Financing
€0
Cash 2024
€44,103
From operations (derived)
-€34,345
Net result for the year
+€3,372
Depreciation
+€5,090
Stocks and contracts
-€35,994
Receivables within one year
+€13,509
Deferred charges and accrued income
+€259
Trade debts
+€199
Tax, wage and social debts
-€21,580
Advances received
+€800
Cash 2025
€9,758
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €451,702 | €434,493 | -€17,209 | -3.8% |
| Fixed assets | 21/28 | €11,941 | €6,851 | -€5,090 | -42.6% |
| Tangible fixed assets | 22/27 | €11,941 | €6,851 | -€5,090 | -42.6% |
| Plant, machinery and equipment | 23 | €1,620 | €950 | -€670 | -41.4% |
| Furniture and vehicles | 24 | €10,321 | €5,901 | -€4,420 | -42.8% |
| Current assets | 29/58 | €439,761 | €427,642 | -€12,119 | -2.8% |
| Stocks and contracts in progress | 3 | €339,467 | €375,461 | +€35,994 | +10.6% |
| Stocks | 30/36 | €339,467 | €375,461 | +€35,994 | +10.6% |
| Amounts receivable within one year | 40/41 | €55,518 | €42,009 | -€13,509 | -24.3% |
| Trade receivables | 40 | €55,187 | €41,513 | -€13,674 | -24.8% |
| Other amounts receivable | 41 | €331 | €496 | +€165 | +49.8% |
| Cash at bank and in hand | 54/58 | €44,103 | €9,758 | -€34,345 | -77.9% |
| Deferred charges and accrued income | 490/1 | €673 | €414 | -€259 | -38.5% |
| Total equity and liabilities | 10/49 | €451,702 | €434,493 | -€17,209 | -3.8% |
| Equity | 10/15 | €160,860 | €164,232 | +€3,372 | +2.1% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €64,820 | €64,820 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,236 | €58,236 | = | 0.0% |
| Distributable reserves | 133 | €2,866 | €2,866 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,856 | €62,228 | +€3,372 | +5.7% |
| Amounts payable | 17/49 | €290,842 | €270,261 | -€20,581 | -7.1% |
| Amounts payable within one year | 42/48 | €290,842 | €270,261 | -€20,581 | -7.1% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €102,431 | €102,630 | +€199 | +0.2% |
| Suppliers | 440/4 | €102,431 | €102,630 | +€199 | +0.2% |
| Advances received on contracts in progress | 46 | - | €800 | +€800 | |
| Taxes, remuneration and social security | 45 | €38,411 | €16,831 | -€21,580 | -56.2% |
| Taxes | 450/3 | €12,464 | €2,625 | -€9,839 | -78.9% |
| Remuneration and social security | 454/9 | €25,947 | €14,206 | -€11,741 | -45.2% |
| Other amounts payable | 47/48 | €50,000 | €50,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €522,391 | €331,166 | -€191,225 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,585 | €5,090 | -€1,495 | -22.7% |
| Other operating charges | 640/8 | €17,067 | €6,240 | -€10,827 | -63.4% |
| Gross operating margin | 9900 | €506,985 | €352,188 | -€154,797 | -30.5% |
| Operating profit (loss) | 9901 | -€39,058 | €9,692 | +€48,750 | |
| Financial income | 75/76B | €1,320 | €415 | -€905 | -68.6% |
| Recurring financial income | 75 | €1,320 | €415 | -€905 | -68.6% |
| Financial charges | 65/66B | €4,823 | €6,601 | +€1,778 | +36.9% |
| Recurring financial charges | 65 | €4,823 | €6,601 | +€1,778 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | -€42,561 | €3,506 | +€46,067 | |
| Income taxes | 67/77 | €204 | €134 | -€70 | -34.3% |
| Profit (loss) for the period | 9904 | -€42,765 | €3,372 | +€46,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,765 | €3,372 | +€46,137 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.