De Clerck Engineering: 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 Engineering
Largest movements
- Cash +€52,784
up €52,784 (+64.4%), from €81,937 to €134,721
mainly Net result for the year (+€28,240) and Receivables within one year (+€14,656)
- Receivables within one year -€14,656
down €14,656 (-46.9%), from €31,274 to €16,619
of which Trade receivables: -€14,236
- Tangible fixed assets -€8,691
down €8,691 (-21.9%), from €39,641 to €30,951
of which Furniture and vehicles: -€7,450
- Reserves +€28,240
new in 2025: €28,240
- Gross operating margin -€9,136
down €9,136 (-15.4%), from €59,421 to €50,285
- Taxes +€1,022
up €1,022 (+10.2%), from €9,980 to €11,002
- Other operating charges +€596
up €596 (+282%), from €211 to €807
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 | €154,500 | €184,033 | +€29,532 | +19.1% |
| Fixed assets | 21/28 | €39,641 | €30,951 | -€8,691 | -21.9% |
| Tangible fixed assets | 22/27 | €39,641 | €30,951 | -€8,691 | -21.9% |
| Plant, machinery and equipment | 23 | €1,892 | €1,411 | -€482 | -25.5% |
| Furniture and vehicles | 24 | €31,045 | €23,595 | -€7,450 | -24.0% |
| Other tangible fixed assets | 26 | €6,704 | €5,946 | -€759 | -11.3% |
| Current assets | 29/58 | €114,859 | €153,082 | +€38,223 | +33.3% |
| Amounts receivable within one year | 40/41 | €31,274 | €16,619 | -€14,656 | -46.9% |
| Trade receivables | 40 | €27,588 | €13,352 | -€14,236 | -51.6% |
| Other amounts receivable | 41 | €3,686 | €3,267 | -€420 | -11.4% |
| Cash at bank and in hand | 54/58 | €81,937 | €134,721 | +€52,784 | +64.4% |
| Deferred charges and accrued income | 490/1 | €1,647 | €1,742 | +€95 | +5.7% |
| Total equity and liabilities | 10/49 | €154,500 | €184,033 | +€29,532 | +19.1% |
| Equity | 10/15 | €146,505 | €174,745 | +€28,240 | +19.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €28,240 | +€28,240 | |
| Distributable reserves | 133 | - | €28,240 | +€28,240 | |
| Profit (loss) carried forward | 14 | €136,505 | €136,505 | = | 0.0% |
| Amounts payable | 17/49 | €7,995 | €9,288 | +€1,293 | +16.2% |
| Amounts payable within one year | 42/48 | €7,995 | €8,392 | +€397 | +5.0% |
| Trade debts | 44 | €554 | €0 | -€554 | -100% |
| Suppliers | 440/4 | €554 | €0 | -€554 | -100% |
| Taxes, remuneration and social security | 45 | €7,441 | €8,392 | +€951 | +12.8% |
| Taxes | 450/3 | €7,441 | €8,392 | +€951 | +12.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €896 | +€896 | |
| Remuneration, social security and pensions | 62 | €218 | €682 | +€464 | +213% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,446 | €9,649 | +€203 | +2.1% |
| Other operating charges | 640/8 | €211 | €807 | +€596 | +282% |
| Non-recurring operating charges | 66A | €701 | €0 | -€701 | -100% |
| Gross operating margin | 9900 | €59,421 | €50,285 | -€9,136 | -15.4% |
| Operating profit (loss) | 9901 | €48,846 | €39,148 | -€9,698 | -19.9% |
| Financial income | 75/76B | - | €261 | +€261 | |
| Recurring financial income | 75 | - | €261 | +€261 | |
| Financial charges | 65/66B | €206 | €167 | -€39 | -18.7% |
| Recurring financial charges | 65 | €206 | €167 | -€39 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €48,640 | €39,241 | -€9,399 | -19.3% |
| Income taxes | 67/77 | €9,980 | €11,002 | +€1,022 | +10.2% |
| Profit (loss) for the period | 9904 | €38,660 | €28,240 | -€10,420 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,660 | €28,240 | -€10,420 | -27.0% |
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 21 October 2026 via checked.be.