DECLEIR HOUTCONSTRUCTIES BVBA: what changed
What changed
DECLEIR HOUTCONSTRUCTIES BVBA
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€236,159
2024 · €586,746-€350,587
Equity
€2.4m
2024 · €2.2m+€136,159
Cash
€522,987
2024 · €302,761+€220,226
Balance sheet total
€6.7m
2024 · €5.0m+€1.7m
Largest movements
Assets
- Tangible fixed assets +€1.4m
up €1.4m (+115%), from €1.2m to €2.5m
of which Land and buildings: +€990,315
- Deferred charges and accrued income +€294,636
up €294,636 (+105%), from €279,292 to €573,928
- Cash +€220,226
up €220,226 (+72.7%), from €302,761 to €522,987
mainly Debts after one year (+€1.1m) and Trade debts (+€538,724)
- Receivables within one year -€161,055
down €161,055 (-5.7%), from €2.8m to €2.6m
of which Trade receivables: -€138,075
Equity and liabilities
- Debts after one year +€1.1m
up €1.1m (+119%), from €921,967 to €2.0m
- Trade debts +€538,724
up €538,724 (+64.6%), from €833,635 to €1.4m
- Current portion of long-term debt +€173,204
up €173,204 (+89.7%), from €193,199 to €366,403
- Advances received -€153,608
down €153,608 (-42.1%), from €365,290 to €211,682
- Reserves +€136,159
up €136,159 (+6.1%), from €2.2m to €2.4m
of which Distributable reserves: +€145,272
Income statement
- Staff costs +€209,612
up €209,612 (+5.2%), from €4.0m to €4.2m
- Taxes -€101,938
down €101,938 (-47.9%), from €212,811 to €110,873
- Depreciation +€79,110
up €79,110 (+32.1%), from €246,790 to €325,900
- Gross operating margin -€68,325
down €68,325 (-1.4%), from €5.0m to €5.0m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€586,746
Gross operating margin
-€68,325
Staff costs
-€209,612
Depreciation
-€79,110
Write-downs
-€27,274
Other operating charges
-€19,113
Financial income
-€1,619
Financial charges
-€47,471
Taxes
+€101,938
Result 2025
€236,159
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€835,711
Investment
-€1.7m
Financing
+€1.1m
Cash 2024
€302,761
From operations (derived)
+€835,711
Net result for the year
+€236,159
Depreciation
+€325,900
Stocks and contracts
+€8,688
Receivables within one year
+€161,055
Deferred charges and accrued income
-€294,636
Smaller working-capital items
-€2,971
Trade debts
+€538,724
Tax, wage and social debts
-€10,286
Advances received
-€153,608
Other debts
+€26,686
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.7m
Financing
+€1.1m
Debts after one year
+€1.1m
Current portion of long-term debt
+€173,204
Short-term financial debts
-€90,000
Contributions, distributions and other
-€100,000
Cash 2025
€522,987
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,966,226 | €6,676,797 | +€1.7m | +34.4% |
| Fixed assets | 21/28 | €1,235,921 | €2,601,374 | +€1.4m | +110% |
| Intangible fixed assets | 21 | €51,079 | €52,443 | +€1,364 | +2.7% |
| Tangible fixed assets | 22/27 | €1,184,707 | €2,547,545 | +€1.4m | +115% |
| Land and buildings | 22 | €591,709 | €1,582,024 | +€990,315 | +167% |
| Plant, machinery and equipment | 23 | €319,469 | €462,546 | +€143,076 | +44.8% |
| Furniture and vehicles | 24 | €273,529 | €502,975 | +€229,446 | +83.9% |
| Financial fixed assets | 28 | €135 | €1,385 | +€1,250 | +926% |
| Current assets | 29/58 | €3,730,305 | €4,075,424 | +€345,119 | +9.3% |
| Stocks and contracts in progress | 3 | €346,975 | €338,287 | -€8,688 | -2.5% |
| Stocks | 30/36 | €346,975 | €338,287 | -€8,688 | -2.5% |
| Amounts receivable within one year | 40/41 | €2,801,277 | €2,640,222 | -€161,055 | -5.7% |
| Trade receivables | 40 | €2,452,050 | €2,313,975 | -€138,075 | -5.6% |
| Other amounts receivable | 41 | €349,227 | €326,247 | -€22,980 | -6.6% |
| Cash at bank and in hand | 54/58 | €302,761 | €522,987 | +€220,226 | +72.7% |
| Deferred charges and accrued income | 490/1 | €279,292 | €573,928 | +€294,636 | +105% |
| Total equity and liabilities | 10/49 | €4,966,226 | €6,676,797 | +€1.7m | +34.4% |
| Equity | 10/15 | €2,246,704 | €2,382,863 | +€136,159 | +6.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,221,704 | €2,357,863 | +€136,159 | +6.1% |
| Tax-exempt reserves | 132 | €22,959 | €13,846 | -€9,113 | -39.7% |
| Distributable reserves | 133 | €2,198,745 | €2,344,016 | +€145,272 | +6.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €7,653 | €4,615 | -€3,038 | -39.7% |
| Deferred taxes | 168 | €7,653 | €4,615 | -€3,038 | -39.7% |
| Amounts payable | 17/49 | €2,711,869 | €4,289,319 | +€1.6m | +58.2% |
| Amounts payable after more than one year | 17 | €921,967 | €2,014,631 | +€1.1m | +119% |
| Financial debts | 170/4 | €921,967 | €2,014,631 | +€1.1m | +119% |
| Amounts payable within one year | 42/48 | €1,787,660 | €2,272,380 | +€484,720 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €193,199 | €366,403 | +€173,204 | +89.7% |
| Financial debts | 43 | €90,000 | €0 | -€90,000 | -100% |
| Credit institutions | 430/8 | €90,000 | €0 | -€90,000 | -100% |
| Trade debts | 44 | €833,635 | €1,372,359 | +€538,724 | +64.6% |
| Suppliers | 440/4 | €833,635 | €1,372,359 | +€538,724 | +64.6% |
| Advances received on contracts in progress | 46 | €365,290 | €211,682 | -€153,608 | -42.1% |
| Taxes, remuneration and social security | 45 | €305,535 | €295,250 | -€10,286 | -3.4% |
| Taxes | 450/3 | €130,242 | €120,446 | -€9,797 | -7.5% |
| Remuneration and social security | 454/9 | €175,293 | €174,804 | -€489 | -0.3% |
| Other amounts payable | 47/48 | €0 | €26,686 | +€26,686 | |
| Accrued charges and deferred income | 492/3 | €2,242 | €2,308 | +€66 | +3.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €4,018,137 | €4,227,749 | +€209,612 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246,790 | €325,900 | +€79,110 | +32.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€33,467 | -€6,193 | +€27,274 | +81.5% |
| Other operating charges | 640/8 | €21,481 | €40,594 | +€19,113 | +89.0% |
| Gross operating margin | 9900 | €5,032,572 | €4,964,247 | -€68,325 | -1.4% |
| Operating profit (loss) | 9901 | €779,631 | €376,196 | -€403,435 | -51.7% |
| Financial income | 75/76B | €101,061 | €99,442 | -€1,619 | -1.6% |
| Recurring financial income | 75 | €101,061 | €99,442 | -€1,619 | -1.6% |
| Financial charges | 65/66B | €84,172 | €131,644 | +€47,471 | +56.4% |
| Recurring financial charges | 65 | €84,172 | €131,644 | +€47,471 | +56.4% |
| Profit (loss) for the period before taxes | 9903 | €796,519 | €343,994 | -€452,525 | -56.8% |
| Transfer from deferred taxes | 780 | €3,038 | €3,038 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €212,811 | €110,873 | -€101,938 | -47.9% |
| Profit (loss) for the period | 9904 | €586,746 | €236,159 | -€350,587 | -59.8% |
| Transfer from tax-exempt reserves | 789 | €9,113 | €9,113 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €595,858 | €245,272 | -€350,587 | -58.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.