DE CLERCQ PETER: 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 CLERCQ PETER
Largest movements
- Receivables within one year +€26,165
up €26,165 (+18.9%), from €138,131 to €164,297
of which Trade receivables: +€20,377
- Cash -€16,351
down €16,351 (-42.9%), from €38,117 to €21,766
mainly Receivables within one year (-€26,165) and Debts after one year (-€5,848)
- Tangible fixed assets -€7,443
down €7,443 (-37.9%), from €19,654 to €12,211
of which Furniture and vehicles: -€6,615
- Reserves +€6,000
up €6,000 (+3.9%), from €155,216 to €161,216
of which Distributable reserves: +€6,000
- Debts after one year -€5,848
down €5,848 (-66.5%), from €8,792 to €2,944
- Trade debts +€5,184
up €5,184 (+137%), from €3,771 to €8,955
- Gross operating margin +€24,747
up €24,747, from -€14,062 to €10,686
- Write-downs +€2,821
up €2,821, from -€2,821 to €0
- Financial income -€889
down €889 (-16.4%), from €5,410 to €4,521
- Depreciation -€584
down €584 (-7.3%), from €8,027 to €7,443
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,438 | €208,954 | +€1,516 | +0.7% |
| Fixed assets | 21/28 | €19,654 | €12,211 | -€7,443 | -37.9% |
| Tangible fixed assets | 22/27 | €19,654 | €12,211 | -€7,443 | -37.9% |
| Plant, machinery and equipment | 23 | €3,861 | €3,033 | -€828 | -21.4% |
| Furniture and vehicles | 24 | €15,793 | €9,178 | -€6,615 | -41.9% |
| Current assets | 29/58 | €187,784 | €196,743 | +€8,960 | +4.8% |
| Stocks and contracts in progress | 3 | €6,185 | €6,185 | = | 0.0% |
| Stocks | 30/36 | €6,185 | €6,185 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €138,131 | €164,297 | +€26,165 | +18.9% |
| Trade receivables | 40 | €35,267 | €55,644 | +€20,377 | +57.8% |
| Other amounts receivable | 41 | €102,864 | €108,653 | +€5,788 | +5.6% |
| Cash at bank and in hand | 54/58 | €38,117 | €21,766 | -€16,351 | -42.9% |
| Deferred charges and accrued income | 490/1 | €5,350 | €4,495 | -€855 | -16.0% |
| Total equity and liabilities | 10/49 | €207,438 | €208,954 | +€1,516 | +0.7% |
| Equity | 10/15 | €182,076 | €186,084 | +€4,008 | +2.2% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €155,216 | €161,216 | +€6,000 | +3.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €155,216 | €161,216 | +€6,000 | +3.9% |
| Profit (loss) carried forward | 14 | €2,071 | €79 | -€1,992 | -96.2% |
| Amounts payable | 17/49 | €25,362 | €22,870 | -€2,492 | -9.8% |
| Amounts payable after more than one year | 17 | €8,792 | €2,944 | -€5,848 | -66.5% |
| Financial debts | 170/4 | €8,792 | €2,944 | -€5,848 | -66.5% |
| Amounts payable within one year | 42/48 | €16,571 | €19,927 | +€3,356 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €5,796 | €5,848 | +€52 | +0.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,771 | €8,955 | +€5,184 | +137% |
| Suppliers | 440/4 | €3,771 | €8,955 | +€5,184 | +137% |
| Advances received on contracts in progress | 46 | €1,815 | €0 | -€1,815 | -100% |
| Taxes, remuneration and social security | 45 | €5,188 | €5,124 | -€65 | -1.3% |
| Taxes | 450/3 | €5,188 | €5,124 | -€65 | -1.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,027 | €7,443 | -€584 | -7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,821 | €0 | +€2,821 | |
| Other operating charges | 640/8 | €3,303 | €3,443 | +€139 | +4.2% |
| Gross operating margin | 9900 | -€14,062 | €10,686 | +€24,747 | |
| Operating profit (loss) | 9901 | -€22,572 | -€200 | +€22,372 | +99.1% |
| Financial income | 75/76B | €5,410 | €4,521 | -€889 | -16.4% |
| Recurring financial income | 75 | €5,410 | €4,521 | -€889 | -16.4% |
| Financial charges | 65/66B | €428 | €313 | -€115 | -26.8% |
| Recurring financial charges | 65 | €428 | €313 | -€115 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,589 | €4,008 | +€21,597 | |
| Profit (loss) for the period | 9904 | -€17,589 | €4,008 | +€21,597 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,589 | €4,008 | +€21,597 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.