DE PLECKER & CO: 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 PLECKER & CO
Largest movements
- Current investments +€624,903
up €624,903 (+101%), from €617,477 to €1.2m
- Cash -€399,163
down €399,163 (-73.6%), from €542,210 to €143,047
mainly Current investments (-€624,903) and Trade debts (-€24,270)
- Receivables within one year -€60,198
down €60,198 (-25.3%), from €237,912 to €177,714
of which Trade receivables: -€60,198
- Tangible fixed assets -€23,293
down €23,293 (-36.0%), from €64,670 to €41,377
of which Furniture and vehicles: -€25,136
- Reserves +€151,011
up €151,011 (+11.4%), from €1.3m to €1.5m
of which Distributable reserves: +€151,011
- Trade debts -€24,270
down €24,270 (-25.9%), from €93,696 to €69,426
- Financial income +€11,368
up €11,368 (+257%), from €4,428 to €15,797
- Depreciation -€9,920
down €9,920 (-24.6%), from €40,246 to €30,326
- Gross operating margin +€9,437
up €9,437 (+2.6%), from €361,633 to €371,070
- Staff costs -€3,852
down €3,852 (-2.8%), from €138,860 to €135,007
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 | €1,480,062 | €1,614,386 | +€134,324 | +9.1% |
| Fixed assets | 21/28 | €66,815 | €43,522 | -€23,293 | -34.9% |
| Tangible fixed assets | 22/27 | €64,670 | €41,377 | -€23,293 | -36.0% |
| Plant, machinery and equipment | 23 | - | €1,843 | +€1,843 | |
| Furniture and vehicles | 24 | €64,670 | €39,534 | -€25,136 | -38.9% |
| Financial fixed assets | 28 | €2,145 | €2,145 | = | 0.0% |
| Current assets | 29/58 | €1,413,247 | €1,570,864 | +€157,617 | +11.2% |
| Amounts receivable within one year | 40/41 | €237,912 | €177,714 | -€60,198 | -25.3% |
| Trade receivables | 40 | €237,174 | €176,976 | -€60,198 | -25.4% |
| Other amounts receivable | 41 | €739 | €739 | = | 0.0% |
| Current investments | 50/53 | €617,477 | €1,242,380 | +€624,903 | +101% |
| Cash at bank and in hand | 54/58 | €542,210 | €143,047 | -€399,163 | -73.6% |
| Deferred charges and accrued income | 490/1 | €15,648 | €7,722 | -€7,926 | -50.7% |
| Total equity and liabilities | 10/49 | €1,480,062 | €1,614,386 | +€134,324 | +9.1% |
| Equity | 10/15 | €1,339,031 | €1,490,042 | +€151,011 | +11.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,320,031 | €1,471,042 | +€151,011 | +11.4% |
| Tax-exempt reserves | 132 | €26,800 | €26,800 | = | 0.0% |
| Distributable reserves | 133 | €1,293,231 | €1,444,242 | +€151,011 | +11.7% |
| Amounts payable | 17/49 | €141,031 | €124,344 | -€16,687 | -11.8% |
| Amounts payable within one year | 42/48 | €138,531 | €120,594 | -€17,937 | -12.9% |
| Trade debts | 44 | €93,696 | €69,426 | -€24,270 | -25.9% |
| Suppliers | 440/4 | €93,696 | €69,426 | -€24,270 | -25.9% |
| Taxes, remuneration and social security | 45 | €36,815 | €43,178 | +€6,363 | +17.3% |
| Taxes | 450/3 | €25,484 | €33,014 | +€7,530 | +29.5% |
| Remuneration and social security | 454/9 | €11,331 | €10,163 | -€1,168 | -10.3% |
| Other amounts payable | 47/48 | €8,020 | €7,990 | -€30 | -0.4% |
| Accrued charges and deferred income | 492/3 | €2,500 | €3,750 | +€1,250 | +50.0% |
| Remuneration, social security and pensions | 62 | €138,860 | €135,007 | -€3,852 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,246 | €30,326 | -€9,920 | -24.6% |
| Other operating charges | 640/8 | €2,657 | €2,682 | +€26 | +1.0% |
| Gross operating margin | 9900 | €361,633 | €371,070 | +€9,437 | +2.6% |
| Operating profit (loss) | 9901 | €179,871 | €203,054 | +€23,184 | +12.9% |
| Financial income | 75/76B | €4,428 | €15,797 | +€11,368 | +257% |
| Recurring financial income | 75 | €4,428 | €15,797 | +€11,368 | +257% |
| Financial charges | 65/66B | €3,049 | €3,996 | +€948 | +31.1% |
| Recurring financial charges | 65 | €3,049 | €3,996 | +€948 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €181,250 | €214,855 | +€33,604 | +18.5% |
| Income taxes | 67/77 | €65,226 | €63,844 | -€1,382 | -2.1% |
| Profit (loss) for the period | 9904 | €116,025 | €151,011 | +€34,986 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €116,025 | €151,011 | +€34,986 | +30.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.