DE LUYCK: 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 LUYCK
Largest movements
- Receivables within one year +€27,594
up €27,594 (+8.1%), from €339,739 to €367,333
of which Other amounts receivable: +€40,156
- Cash +€5,362
up €5,362 (+322.2%), from €1,664 to €7,027
mainly Net result for the year (+€34,772) and Tax, wage and social debts (+€28,309)
- Reserves +€33,000
up €33,000 (+14.4%), from €228,900 to €261,900
- Tax, wage and social debts +€28,309
up €28,309 (+363.2%), from €7,795 to €36,104
- Trade debts -€18,049
down €18,049 (-76.2%), from €23,700 to €5,651
- Advances received -€15,200
down €15,200 (-100.0%), from €15,200 to €0
- Short-term financial debts +€5,855
up €5,855 (+101.7%), from €5,757 to €11,612
- Other operating charges -€13,078
down €13,078 (-92.2%), from €14,184 to €1,106
- Taxes -€8,238
down €8,238 (-29.8%), from €27,615 to €19,377
- Financial charges -€862
down €862 (-17.9%), from €4,806 to €3,944
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.
Cash bridge derived
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 | €344,311 | €377,322 | +€33,011 | +9.6% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €344,286 | €377,297 | +€33,011 | +9.6% |
| Amounts receivable within one year | 40/41 | €339,739 | €367,333 | +€27,594 | +8.1% |
| Trade receivables | 40 | €12,562 | €0 | -€12,562 | -100.0% |
| Other amounts receivable | 41 | €327,177 | €367,333 | +€40,156 | +12.3% |
| Cash at bank and in hand | 54/58 | €1,664 | €7,027 | +€5,362 | +322.2% |
| Deferred charges and accrued income | 490/1 | €2,882 | €2,937 | +€55 | +1.9% |
| Total equity and liabilities | 10/49 | €344,311 | €377,322 | +€33,011 | +9.6% |
| Equity | 10/15 | €285,306 | €319,245 | +€33,939 | +11.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | - | -€4,000 | |
| Other | 1109/19 | €4,000 | - | -€4,000 | |
| Reserves | 13 | €228,900 | €261,900 | +€33,000 | +14.4% |
| Distributable reserves | 133 | €228,900 | €261,900 | +€33,000 | +14.4% |
| Profit (loss) carried forward | 14 | €52,406 | €53,345 | +€939 | +1.8% |
| Amounts payable | 17/49 | €59,005 | €58,077 | -€928 | -1.6% |
| Amounts payable after more than one year | 17 | €1,427 | €0 | -€1,427 | -100.0% |
| Financial debts | 170/4 | €1,427 | €0 | -€1,427 | -100.0% |
| Amounts payable within one year | 42/48 | €57,278 | €57,377 | +€99 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €4,243 | €1,427 | -€2,816 | -66.4% |
| Financial debts | 43 | €5,757 | €11,612 | +€5,855 | +101.7% |
| Credit institutions | 430/8 | €5,757 | €11,612 | +€5,855 | +101.7% |
| Trade debts | 44 | €23,700 | €5,651 | -€18,049 | -76.2% |
| Suppliers | 440/4 | €23,700 | €5,651 | -€18,049 | -76.2% |
| Advances received on contracts in progress | 46 | €15,200 | €0 | -€15,200 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,795 | €36,104 | +€28,309 | +363.2% |
| Taxes | 450/3 | €7,795 | €36,104 | +€28,309 | +363.2% |
| Other amounts payable | 47/48 | €583 | €2,583 | +€2,000 | +343.0% |
| Accrued charges and deferred income | 492/3 | €300 | €700 | +€400 | +133.2% |
| Non-recurring operating income | 76A | €25,262 | €0 | -€25,262 | -100.0% |
| Other operating charges | 640/8 | €14,184 | €1,106 | -€13,078 | -92.2% |
| Gross operating margin | 9900 | €40,309 | €40,442 | +€133 | +0.3% |
| Operating profit (loss) | 9901 | €26,125 | €39,337 | +€13,211 | +50.6% |
| Financial income | 75/76B | €19,043 | €18,756 | -€287 | -1.5% |
| Recurring financial income | 75 | €19,043 | €18,756 | -€287 | -1.5% |
| Financial charges | 65/66B | €4,806 | €3,944 | -€862 | -17.9% |
| Recurring financial charges | 65 | €4,806 | €3,944 | -€862 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €40,362 | €54,149 | +€13,786 | +34.2% |
| Income taxes | 67/77 | €27,615 | €19,377 | -€8,238 | -29.8% |
| Profit (loss) for the period | 9904 | €12,747 | €34,772 | +€22,025 | +172.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,747 | €34,772 | +€22,025 | +172.8% |
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 11 October 2026 via checked.be.