DECLEIR: what changed
Two fiscal 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.
DECLEIR
Largest movements
- Tangible fixed assets -€33,693
down €33,693 (-23.7%), from €142,263 to €108,570
of which Land and buildings: -€32,748
- Current investments -€2,950
down €2,950 (-5.2%), from €56,570 to €53,620
- Profit (loss) carried forward -€23,695
down €23,695 (-36.0%), from -€65,889 to -€89,583
- Other debts -€5,828
down €5,828 (-3.0%), from €197,541 to €191,713
- Accrued charges and deferred income -€3,100
down €3,100 (-24.5%), from €12,641 to €9,541
- Depreciation -€4,988
down €4,988 (-12.9%), from €38,680 to €33,693
- Financial charges -€4,275
down €4,275 (-87.0%), from €4,916 to €641
- Financial income +€4,067
up €4,067 (+1713.0%), from €237 to €4,305
- Staff costs -€3,909
down €3,909 (-13.7%), from €28,559 to €24,649
- Gross operating margin -€1,648
down €1,648 (-4.6%), from €35,952 to €34,304
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 | €228,667 | €193,896 | -€34,771 | -15.2% |
| Fixed assets | 21/28 | €142,293 | €108,600 | -€33,693 | -23.7% |
| Tangible fixed assets | 22/27 | €142,263 | €108,570 | -€33,693 | -23.7% |
| Land and buildings | 22 | €141,279 | €108,531 | -€32,748 | -23.2% |
| Plant, machinery and equipment | 23 | €983 | €38 | -€945 | -96.1% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €86,375 | €85,296 | -€1,078 | -1.2% |
| Amounts receivable within one year | 40/41 | - | €1,208 | +€1,208 | |
| Other amounts receivable | 41 | - | €1,208 | +€1,208 | |
| Current investments | 50/53 | €56,570 | €53,620 | -€2,950 | -5.2% |
| Cash at bank and in hand | 54/58 | €20,654 | €19,075 | -€1,580 | -7.6% |
| Deferred charges and accrued income | 490/1 | €9,151 | €11,394 | +€2,244 | +24.5% |
| Total equity and liabilities | 10/49 | €228,667 | €193,896 | -€34,771 | -15.2% |
| Equity | 10/15 | €8,317 | -€15,377 | -€23,695 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,606 | €55,606 | = | 0.0% |
| Distributable reserves | 133 | €55,606 | €55,606 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,889 | -€89,583 | -€23,695 | -36.0% |
| Amounts payable | 17/49 | €220,350 | €209,273 | -€11,077 | -5.0% |
| Amounts payable within one year | 42/48 | €207,709 | €199,732 | -€7,977 | -3.8% |
| Trade debts | 44 | €4,944 | €4,461 | -€483 | -9.8% |
| Suppliers | 440/4 | €4,944 | €4,461 | -€483 | -9.8% |
| Taxes, remuneration and social security | 45 | €5,224 | €3,559 | -€1,666 | -31.9% |
| Taxes | 450/3 | €1,454 | €291 | -€1,163 | -80.0% |
| Remuneration and social security | 454/9 | €3,770 | €3,268 | -€503 | -13.3% |
| Other amounts payable | 47/48 | €197,541 | €191,713 | -€5,828 | -3.0% |
| Accrued charges and deferred income | 492/3 | €12,641 | €9,541 | -€3,100 | -24.5% |
| Remuneration, social security and pensions | 62 | €28,559 | €24,649 | -€3,909 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,680 | €33,693 | -€4,988 | -12.9% |
| Other operating charges | 640/8 | €4,130 | €3,235 | -€895 | -21.7% |
| Gross operating margin | 9900 | €35,952 | €34,304 | -€1,648 | -4.6% |
| Operating profit (loss) | 9901 | -€35,418 | -€27,274 | +€8,144 | +23.0% |
| Financial income | 75/76B | €237 | €4,305 | +€4,067 | +1713.0% |
| Recurring financial income | 75 | €237 | €4,305 | +€4,067 | +1713.0% |
| Financial charges | 65/66B | €4,916 | €641 | -€4,275 | -87.0% |
| Recurring financial charges | 65 | €4,916 | €641 | -€4,275 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | -€40,097 | -€23,611 | +€16,486 | +41.1% |
| Income taxes | 67/77 | €209 | €84 | -€125 | -59.9% |
| Profit (loss) for the period | 9904 | -€40,306 | -€23,695 | +€16,611 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,306 | -€23,695 | +€16,611 | +41.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.