DE CLERCK: 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.
DE CLERCK
Largest movements
- Cash -€17,142
down €17,142 (-42.3%), from €40,477 to €23,336
mainly Contributions, distributions and other (-€35,294) and Other debts (-€674)
- Receivables within one year -€5,929
down €5,929 (-56.3%), from €10,529 to €4,600
of which Trade receivables: -€5,095
- Tangible fixed assets -€1,349
down €1,349 (-68.9%), from €1,959 to €610
- Profit (loss) carried forward -€23,632
down €23,632 (-52.3%), from €45,163 to €21,531
- Other debts -€674
down €674 (-14.0%), from €4,820 to €4,146
- Gross operating margin -€3,014
down €3,014 (-14.4%), from €20,993 to €17,978
- Depreciation -€1,588
down €1,588 (-54.1%), from €2,937 to €1,349
- Taxes -€366
down €366 (-8.6%), from €4,271 to €3,905
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 | €52,966 | €28,546 | -€24,420 | -46.1% |
| Fixed assets | 21/28 | €1,959 | €610 | -€1,349 | -68.9% |
| Tangible fixed assets | 22/27 | €1,959 | €610 | -€1,349 | -68.9% |
| Furniture and vehicles | 24 | €1,959 | €610 | -€1,349 | -68.9% |
| Current assets | 29/58 | €51,007 | €27,936 | -€23,071 | -45.2% |
| Amounts receivable within one year | 40/41 | €10,529 | €4,600 | -€5,929 | -56.3% |
| Trade receivables | 40 | €9,600 | €4,505 | -€5,095 | -53.1% |
| Other amounts receivable | 41 | €929 | €95 | -€834 | -89.8% |
| Cash at bank and in hand | 54/58 | €40,477 | €23,336 | -€17,142 | -42.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €52,966 | €28,546 | -€24,420 | -46.1% |
| Equity | 10/15 | €47,163 | €23,531 | -€23,632 | -50.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,163 | €21,531 | -€23,632 | -52.3% |
| Amounts payable | 17/49 | €5,803 | €5,015 | -€788 | -13.6% |
| Amounts payable within one year | 42/48 | €5,803 | €5,015 | -€788 | -13.6% |
| Trade debts | 44 | €254 | €257 | +€4 | +1.5% |
| Suppliers | 440/4 | €254 | €257 | +€4 | +1.5% |
| Taxes, remuneration and social security | 45 | €730 | €612 | -€118 | -16.2% |
| Taxes | 450/3 | €730 | €612 | -€118 | -16.2% |
| Other amounts payable | 47/48 | €4,820 | €4,146 | -€674 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,937 | €1,349 | -€1,588 | -54.1% |
| Other operating charges | 640/8 | €984 | €908 | -€76 | -7.7% |
| Gross operating margin | 9900 | €20,993 | €17,978 | -€3,014 | -14.4% |
| Operating profit (loss) | 9901 | €17,072 | €15,721 | -€1,351 | -7.9% |
| Financial charges | 65/66B | €102 | €153 | +€51 | +49.9% |
| Recurring financial charges | 65 | €102 | €153 | +€51 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €16,969 | €15,567 | -€1,402 | -8.3% |
| Income taxes | 67/77 | €4,271 | €3,905 | -€366 | -8.6% |
| Profit (loss) for the period | 9904 | €12,699 | €11,662 | -€1,036 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,699 | €11,662 | -€1,036 | -8.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.