De Clerck Technics: what changed
De Clerck Technics
Largest movements
- Stocks and contracts +€17,717
up €17,717 (+81.0%), from €21,860 to €39,578
- Cash +€9,067
up €9,067 (+19.8%), from €45,806 to €54,874
mainly Net result for the year (+€25,671) and Accrued charges and deferred income (+€19,047)
- Receivables within one year +€6,484
up €6,484 (+42.9%), from €15,124 to €21,608
of which Trade receivables: +€10,100
- Tangible fixed assets -€5,979
down €5,979 (-16.3%), from €36,659 to €30,680
of which Furniture and vehicles: -€6,335
- Reserves +€24,767
up €24,767 (+33.6%), from €73,687 to €98,454
- Accrued charges and deferred income +€19,047
new in 2025: €19,047
- Tax, wage and social debts -€11,392
down €11,392 (-54.0%), from €21,111 to €9,718
- Trade debts -€6,613
down €6,613 (-96.2%), from €6,872 to €259
- Other debts +€1,481
up €1,481 (+10.7%), from €13,779 to €15,260
- Gross operating margin -€57,231
down €57,231 (-56.4%), from €101,553 to €44,322
- Taxes -€11,714
down €11,714 (-61.7%), from €18,971 to €7,257
- Depreciation +€2,272
up €2,272 (+33.2%), from €6,845 to €9,117
- Financial charges +€1,067
up €1,067, from -€34 to €1,032
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,449 | €146,739 | +€27,290 | +22.8% |
| Fixed assets | 21/28 | €36,659 | €30,680 | -€5,979 | -16.3% |
| Tangible fixed assets | 22/27 | €36,659 | €30,680 | -€5,979 | -16.3% |
| Land and buildings | 22 | €9,837 | €9,325 | -€512 | -5.2% |
| Plant, machinery and equipment | 23 | €5,467 | €6,336 | +€869 | +15.9% |
| Furniture and vehicles | 24 | €21,355 | €15,019 | -€6,335 | -29.7% |
| Current assets | 29/58 | €82,791 | €116,059 | +€33,268 | +40.2% |
| Stocks and contracts in progress | 3 | €21,860 | €39,578 | +€17,717 | +81.0% |
| Stocks | 30/36 | €21,860 | €39,578 | +€17,717 | +81.0% |
| Amounts receivable within one year | 40/41 | €15,124 | €21,608 | +€6,484 | +42.9% |
| Trade receivables | 40 | €10,023 | €20,122 | +€10,100 | +101% |
| Other amounts receivable | 41 | €5,101 | €1,485 | -€3,616 | -70.9% |
| Cash at bank and in hand | 54/58 | €45,806 | €54,874 | +€9,067 | +19.8% |
| Total equity and liabilities | 10/49 | €119,449 | €146,739 | +€27,290 | +22.8% |
| Equity | 10/15 | €77,687 | €102,454 | +€24,767 | +31.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €73,687 | €98,454 | +€24,767 | +33.6% |
| Distributable reserves | 133 | €73,687 | €98,454 | +€24,767 | +33.6% |
| Amounts payable | 17/49 | €41,762 | €44,285 | +€2,523 | +6.0% |
| Amounts payable within one year | 42/48 | €41,762 | €25,238 | -€16,524 | -39.6% |
| Trade debts | 44 | €6,872 | €259 | -€6,613 | -96.2% |
| Suppliers | 440/4 | €6,872 | €259 | -€6,613 | -96.2% |
| Taxes, remuneration and social security | 45 | €21,111 | €9,718 | -€11,392 | -54.0% |
| Taxes | 450/3 | €21,111 | €9,718 | -€11,392 | -54.0% |
| Other amounts payable | 47/48 | €13,779 | €15,260 | +€1,481 | +10.7% |
| Accrued charges and deferred income | 492/3 | - | €19,047 | +€19,047 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,845 | €9,117 | +€2,272 | +33.2% |
| Other operating charges | 640/8 | €1,242 | €1,244 | +€3 | +0.2% |
| Gross operating margin | 9900 | €101,553 | €44,322 | -€57,231 | -56.4% |
| Operating profit (loss) | 9901 | €93,466 | €33,960 | -€59,505 | -63.7% |
| Financial charges | 65/66B | -€34 | €1,032 | +€1,067 | |
| Recurring financial charges | 65 | -€34 | €1,032 | +€1,067 | |
| Profit (loss) for the period before taxes | 9903 | €93,500 | €32,928 | -€60,572 | -64.8% |
| Income taxes | 67/77 | €18,971 | €7,257 | -€11,714 | -61.7% |
| Profit (loss) for the period | 9904 | €74,529 | €25,671 | -€48,859 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €74,529 | €25,671 | -€48,859 | -65.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.