De Cleyn & C°: 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 Cleyn & C°
Largest movements
- Cash -€72,783
down €72,783 (-100.0%), from €72,809 to €25
mainly Investment in fixed assets (net) (-€79,716) and Contributions, distributions and other (-€13,369)
- Tangible fixed assets +€63,805
up €63,805 (+72.0%), from €88,674 to €152,480
of which Land and buildings: +€70,216
- Current investments -€10,179
no longer reported in 2025 (was €10,179)
- Deferred charges and accrued income +€2,708
up €2,708 (+21.8%), from €12,443 to €15,152
- Reserves -€84,021
down €84,021 (-44.0%), from €191,124 to €107,104
of which Distributable reserves: -€84,021
- Contributions +€70,652
up €70,652 (+380%), from €18,592 to €89,244
- Profit (loss) carried forward -€5,062
down €5,062 (-25.9%), from -€19,561 to -€24,623
- Other debts +€2,279
new in 2025: €2,279
- Depreciation -€15,219
down €15,219 (-48.9%), from €31,129 to €15,910
- Gross operating margin -€5,778
down €5,778 (-29.9%), from €19,349 to €13,571
- Taxes -€802
no longer reported in 2025 (was €802)
- Other operating charges +€499
up €499 (+69.9%), from €714 to €1,213
- Financial income -€435
down €435 (-88.8%), from €491 to €55
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 | €198,421 | €183,770 | -€14,651 | -7.4% |
| Fixed assets | 21/28 | €88,674 | €152,480 | +€63,805 | +72.0% |
| Tangible fixed assets | 22/27 | €88,674 | €152,480 | +€63,805 | +72.0% |
| Land and buildings | 22 | €9,511 | €79,727 | +€70,216 | +738% |
| Plant, machinery and equipment | 23 | €3,739 | €19,461 | +€15,722 | +420% |
| Furniture and vehicles | 24 | €75,424 | €53,292 | -€22,132 | -29.3% |
| Current assets | 29/58 | €109,747 | €31,290 | -€78,456 | -71.5% |
| Stocks and contracts in progress | 3 | €3,965 | €3,965 | = | 0.0% |
| Stocks | 30/36 | €3,965 | €3,965 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,351 | €12,149 | +€1,798 | +17.4% |
| Trade receivables | 40 | - | €4,306 | +€4,306 | |
| Other amounts receivable | 41 | €10,351 | €7,843 | -€2,508 | -24.2% |
| Current investments | 50/53 | €10,179 | - | -€10,179 | |
| Cash at bank and in hand | 54/58 | €72,809 | €25 | -€72,783 | -100.0% |
| Deferred charges and accrued income | 490/1 | €12,443 | €15,152 | +€2,708 | +21.8% |
| Total equity and liabilities | 10/49 | €198,421 | €183,770 | -€14,651 | -7.4% |
| Equity | 10/15 | €190,155 | €171,725 | -€18,431 | -9.7% |
| Contributions | 10/11 | €18,592 | €89,244 | +€70,652 | +380% |
| Reserves | 13 | €191,124 | €107,104 | -€84,021 | -44.0% |
| Tax-exempt reserves | 132 | €244 | €244 | = | 0.0% |
| Distributable reserves | 133 | €190,880 | €106,859 | -€84,021 | -44.0% |
| Profit (loss) carried forward | 14 | -€19,561 | -€24,623 | -€5,062 | -25.9% |
| Amounts payable | 17/49 | €8,266 | €12,045 | +€3,780 | +45.7% |
| Amounts payable within one year | 42/48 | €8,266 | €12,045 | +€3,780 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,215 | +€1,215 | |
| Financial debts | 43 | €1,094 | €2,005 | +€911 | +83.2% |
| Credit institutions | 430/8 | - | €2,005 | +€2,005 | |
| Other loans | 439 | €1,094 | - | -€1,094 | |
| Trade debts | 44 | €5,885 | €6,547 | +€662 | +11.2% |
| Suppliers | 440/4 | €5,885 | €6,547 | +€662 | +11.2% |
| Taxes, remuneration and social security | 45 | €1,287 | €0 | -€1,287 | -100% |
| Taxes | 450/3 | €1,287 | €0 | -€1,287 | -100% |
| Other amounts payable | 47/48 | - | €2,279 | +€2,279 | |
| Non-recurring operating income | 76A | - | €18,900 | +€18,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,129 | €15,910 | -€15,219 | -48.9% |
| Other operating charges | 640/8 | €714 | €1,213 | +€499 | +69.9% |
| Non-recurring operating charges | 66A | - | €1,134 | +€1,134 | |
| Gross operating margin | 9900 | €19,349 | €13,571 | -€5,778 | -29.9% |
| Operating profit (loss) | 9901 | -€12,494 | -€4,686 | +€7,808 | +62.5% |
| Financial income | 75/76B | €491 | €55 | -€435 | -88.8% |
| Recurring financial income | 75 | €491 | €55 | -€435 | -88.8% |
| Financial charges | 65/66B | €486 | €431 | -€56 | -11.5% |
| Recurring financial charges | 65 | €486 | €431 | -€56 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,490 | -€5,062 | +€7,428 | +59.5% |
| Income taxes | 67/77 | €802 | - | -€802 | |
| Profit (loss) for the period | 9904 | -€13,292 | -€5,062 | +€8,230 | +61.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,292 | -€5,062 | +€8,230 | +61.9% |
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 22 October 2026 via checked.be.