DE KLERCK 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.
What changed
DE KLERCK ENGINEERING
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 31-12-2025 compared with 31-12-2024filed annual accounts (NBB)
Net result for the year
€625,340
31-12-2024 · €298,396+€326,944
Equity
€1.0m
31-12-2024 · €1.4m-€374,660
Cash
€765,877
31-12-2024 · €851,917-€86,040
Balance sheet total
€3.7m
31-12-2024 · €3.6m+€17,457
Largest movements
Assets
- Receivables within one year +€96,150
up €96,150 (+4.0%), from €2.4m to €2.5m
of which Other amounts receivable: +€201,049
- Cash -€86,040
down €86,040 (-10.1%), from €851,917 to €765,877
mainly Contributions, distributions and other (-€1.0m) and Receivables within one year (-€96,150)
- Deferred charges and accrued income +€43,063
up €43,063 (+50.5%), from €85,330 to €128,393
Equity and liabilities
- Other debts +€525,942
up €525,942 (+53.3%), from €986,774 to €1.5m
- Profit (loss) carried forward -€374,660
down €374,660 (-27.8%), from €1.3m to €972,753
- Tax, wage and social debts -€70,800
down €70,800 (-17.1%), from €413,477 to €342,677
of which Taxes: -€68,136
Income statement
- Gross operating margin +€528,545
up €528,545 (+23.0%), from €2.3m to €2.8m
- Taxes +€104,328
up €104,328 (+83.5%), from €124,894 to €229,222
- Staff costs +€86,793
up €86,793 (+5.0%), from €1.8m to €1.8m
From the 31-12-2024 result to the 31-12-2025 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.
Result 31-12-2024
€298,396
Gross operating margin
+€528,545
Staff costs
-€86,793
Depreciation
+€1,500
Write-downs
+€18,701
Other operating charges
-€8,419
Financial income
-€16,973
Financial charges
-€5,287
Taxes
-€104,328
Result 31-12-2025
€625,340
raises the resultlowers the result
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€995,268
Investment
-€62,999
Financing
-€1.0m
Cash 31-12-2024
€851,917
From operations (derived)
+€995,268
Net result for the year
+€625,340
Depreciation
+€98,715
Receivables within one year
-€96,150
Deferred charges and accrued income
-€43,063
Trade debts
-€24,809
Tax, wage and social debts
-€70,800
Advances received
-€29,711
Other debts
+€525,942
Accrued charges and deferred income
+€9,803
Investment (derived)
-€62,999
Investment in fixed assets (net)
-€62,999
Financing
-€1.0m
Debts after one year
-€7,869
Current portion of long-term debt
-€10,440
Contributions, distributions and other
-€1.0m
Cash 31-12-2025
€765,877
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,643,153 | €3,660,610 | +€17,457 | +0.5% |
| Fixed assets | 21/28 | €326,508 | €290,792 | -€35,716 | -10.9% |
| Intangible fixed assets | 21 | €23,990 | €13,970 | -€10,020 | -41.8% |
| Tangible fixed assets | 22/27 | €301,903 | €276,207 | -€25,697 | -8.5% |
| Plant, machinery and equipment | 23 | €27,422 | €21,152 | -€6,270 | -22.9% |
| Furniture and vehicles | 24 | €129,030 | €102,731 | -€26,300 | -20.4% |
| Other tangible fixed assets | 26 | €145,451 | €152,324 | +€6,873 | +4.7% |
| Financial fixed assets | 28 | €615 | €615 | = | 0.0% |
| Current assets | 29/58 | €3,316,645 | €3,369,818 | +€53,173 | +1.6% |
| Amounts receivable within one year | 40/41 | €2,379,398 | €2,475,548 | +€96,150 | +4.0% |
| Trade receivables | 40 | €1,443,692 | €1,338,793 | -€104,899 | -7.3% |
| Other amounts receivable | 41 | €935,706 | €1,136,755 | +€201,049 | +21.5% |
| Cash at bank and in hand | 54/58 | €851,917 | €765,877 | -€86,040 | -10.1% |
| Deferred charges and accrued income | 490/1 | €85,330 | €128,393 | +€43,063 | +50.5% |
| Total equity and liabilities | 10/49 | €3,643,153 | €3,660,610 | +€17,457 | +0.5% |
| Equity | 10/15 | €1,415,613 | €1,040,953 | -€374,660 | -26.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,347,413 | €972,753 | -€374,660 | -27.8% |
| Amounts payable | 17/49 | €2,227,540 | €2,619,656 | +€392,117 | +17.6% |
| Amounts payable after more than one year | 17 | €7,869 | €0 | -€7,869 | -100% |
| Financial debts | 170/4 | €7,869 | €0 | -€7,869 | -100% |
| Amounts payable within one year | 42/48 | €2,217,311 | €2,607,493 | +€390,183 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €18,309 | €7,869 | -€10,440 | -57.0% |
| Trade debts | 44 | €150,915 | €126,106 | -€24,809 | -16.4% |
| Suppliers | 440/4 | €150,915 | €126,106 | -€24,809 | -16.4% |
| Advances received on contracts in progress | 46 | €647,835 | €618,124 | -€29,711 | -4.6% |
| Taxes, remuneration and social security | 45 | €413,477 | €342,677 | -€70,800 | -17.1% |
| Taxes | 450/3 | €173,828 | €105,692 | -€68,136 | -39.2% |
| Remuneration and social security | 454/9 | €239,649 | €236,985 | -€2,664 | -1.1% |
| Other amounts payable | 47/48 | €986,774 | €1,512,717 | +€525,942 | +53.3% |
| Accrued charges and deferred income | 492/3 | €2,360 | €12,163 | +€9,803 | +415% |
| Non-recurring operating income | 76A | €7,438 | €12,158 | +€4,720 | +63.5% |
| Remuneration, social security and pensions | 62 | €1,751,224 | €1,838,017 | +€86,793 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,215 | €98,715 | -€1,500 | -1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,378 | -€2,322 | -€18,701 | |
| Other operating charges | 640/8 | €18,624 | €27,044 | +€8,419 | +45.2% |
| Gross operating margin | 9900 | €2,293,950 | €2,822,494 | +€528,545 | +23.0% |
| Operating profit (loss) | 9901 | €407,509 | €861,041 | +€453,532 | +111% |
| Financial income | 75/76B | €34,824 | €17,851 | -€16,973 | -48.7% |
| Recurring financial income | 75 | €34,824 | €17,851 | -€16,973 | -48.7% |
| Financial charges | 65/66B | €19,043 | €24,330 | +€5,287 | +27.8% |
| Recurring financial charges | 65 | €19,043 | €24,330 | +€5,287 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €423,289 | €854,562 | +€431,272 | +102% |
| Income taxes | 67/77 | €124,894 | €229,222 | +€104,328 | +83.5% |
| Profit (loss) for the period | 9904 | €298,396 | €625,340 | +€326,944 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €298,396 | €625,340 | +€326,944 | +110% |
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 14 October 2026 via checked.be.