DAVID DECLERCQ PROPERTY MAINTENANCE: 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.
DAVID DECLERCQ PROPERTY MAINTENANCE
Largest movements
- Receivables within one year -€37,535
down €37,535 (-19.7%), from €190,098 to €152,563
of which Trade receivables: -€32,884
- Tangible fixed assets -€28,564
down €28,564 (-15.0%), from €189,818 to €161,255
of which Furniture and vehicles: -€16,567
- Cash -€24,060
down €24,060 (-88.5%), from €27,198 to €3,138
mainly Net result for the year (-€67,659) and Debts after one year (-€35,430)
- Stocks and contracts +€4,633
up €4,633 (+17.8%), from €26,065 to €30,698
- Profit (loss) carried forward -€67,659
down €67,659 (-2,704%), from -€2,502 to -€70,161
- Debts after one year -€35,430
down €35,430 (-19.9%), from €177,846 to €142,416
- Short-term financial debts +€14,419
up €14,419 (+81.4%), from €17,706 to €32,125
- Trade debts +€13,691
up €13,691 (+20.6%), from €66,331 to €80,022
- Tax, wage and social debts -€8,734
down €8,734 (-11.2%), from €77,699 to €68,965
of which Remuneration and social security: -€5,119
- Gross operating margin -€117,725
down €117,725 (-24.5%), from €480,931 to €363,206
- Staff costs -€40,122
down €40,122 (-10.6%), from €379,969 to €339,847
- Taxes -€16,838
down €16,838, from €10,226 to -€6,611
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €459,830 | €377,590 | -€82,239 | -17.9% |
| Fixed assets | 21/28 | €190,008 | €161,444 | -€28,564 | -15.0% |
| Tangible fixed assets | 22/27 | €189,818 | €161,255 | -€28,564 | -15.0% |
| Land and buildings | 22 | €88,727 | €77,629 | -€11,097 | -12.5% |
| Plant, machinery and equipment | 23 | €32,615 | €23,904 | -€8,711 | -26.7% |
| Furniture and vehicles | 24 | €58,516 | €41,949 | -€16,567 | -28.3% |
| Leasing and similar rights | 25 | - | €10,307 | +€10,307 | |
| Other tangible fixed assets | 26 | €9,961 | €7,466 | -€2,495 | -25.1% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €269,822 | €216,146 | -€53,676 | -19.9% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €26,065 | €30,698 | +€4,633 | +17.8% |
| Stocks | 30/36 | €26,065 | €30,698 | +€4,633 | +17.8% |
| Amounts receivable within one year | 40/41 | €190,098 | €152,563 | -€37,535 | -19.7% |
| Trade receivables | 40 | €178,768 | €145,884 | -€32,884 | -18.4% |
| Other amounts receivable | 41 | €11,330 | €6,679 | -€4,650 | -41.0% |
| Cash at bank and in hand | 54/58 | €27,198 | €3,138 | -€24,060 | -88.5% |
| Deferred charges and accrued income | 490/1 | €11,460 | €14,747 | +€3,287 | +28.7% |
| Total equity and liabilities | 10/49 | €459,830 | €377,590 | -€82,239 | -17.9% |
| Equity | 10/15 | €32,564 | -€35,095 | -€67,659 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,466 | €16,466 | = | 0.0% |
| Distributable reserves | 133 | €16,466 | €16,466 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,502 | -€70,161 | -€67,659 | -2,704% |
| Provisions and deferred taxes | 16 | €24,095 | €24,858 | +€762 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €24,095 | €24,858 | +€762 | +3.2% |
| Other liabilities and charges | 164/5 | €24,095 | €24,858 | +€762 | +3.2% |
| Amounts payable | 17/49 | €403,171 | €387,828 | -€15,343 | -3.8% |
| Amounts payable after more than one year | 17 | €177,846 | €142,416 | -€35,430 | -19.9% |
| Financial debts | 170/4 | €177,846 | €142,416 | -€35,430 | -19.9% |
| Amounts payable within one year | 42/48 | €224,669 | €244,463 | +€19,793 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €61,424 | €59,316 | -€2,108 | -3.4% |
| Financial debts | 43 | €17,706 | €32,125 | +€14,419 | +81.4% |
| Credit institutions | 430/8 | €17,706 | €32,125 | +€14,419 | +81.4% |
| Trade debts | 44 | €66,331 | €80,022 | +€13,691 | +20.6% |
| Suppliers | 440/4 | €66,331 | €80,022 | +€13,691 | +20.6% |
| Taxes, remuneration and social security | 45 | €77,699 | €68,965 | -€8,734 | -11.2% |
| Taxes | 450/3 | €41,032 | €37,417 | -€3,615 | -8.8% |
| Remuneration and social security | 454/9 | €36,667 | €31,548 | -€5,119 | -14.0% |
| Other amounts payable | 47/48 | €1,510 | €4,035 | +€2,525 | +167% |
| Accrued charges and deferred income | 492/3 | €655 | €949 | +€294 | +44.8% |
| Remuneration, social security and pensions | 62 | €379,969 | €339,847 | -€40,122 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,100 | €42,408 | +€1,308 | +3.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €576 | €762 | +€186 | +32.3% |
| Other operating charges | 640/8 | €4,159 | €3,439 | -€720 | -17.3% |
| Non-recurring operating charges | 66A | €98 | €8,000 | +€7,902 | +8,098% |
| Gross operating margin | 9900 | €480,931 | €363,206 | -€117,725 | -24.5% |
| Operating profit (loss) | 9901 | €55,030 | -€31,250 | -€86,279 | |
| Financial income | 75/76B | €42 | €1 | -€41 | -98.2% |
| Recurring financial income | 75 | €42 | €1 | -€41 | -98.2% |
| Non-recurring financial income | 76B | €42 | €1 | -€41 | -98.2% |
| Financial charges | 65/66B | €46,544 | €43,022 | -€3,522 | -7.6% |
| Recurring financial charges | 65 | €46,544 | €43,022 | -€3,522 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €8,528 | -€74,271 | -€82,799 | |
| Income taxes | 67/77 | €10,226 | -€6,611 | -€16,838 | |
| Profit (loss) for the period | 9904 | -€1,698 | -€67,659 | -€65,961 | -3,884% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,698 | -€67,659 | -€65,961 | -3,884% |
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 28 October 2026 via checked.be.