Decleire Nephro: 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.
Decleire Nephro
Largest movements
- Cash +€66,725
up €66,725 (+26.0%), from €256,469 to €323,194
mainly Net result for the year (+€64,063) and Depreciation (+€35,349)
- Intangible fixed assets -€30,857
down €30,857 (-50.0%), from €61,714 to €30,857
- Receivables within one year +€11,955
up €11,955 (+18.0%), from €66,372 to €78,327
- Tangible fixed assets -€4,491
down €4,491 (-37.9%), from €11,860 to €7,369
- Reserves +€64,063
up €64,063 (+22.1%), from €289,725 to €353,788
- Other debts -€25,396
down €25,396 (-27.5%), from €92,232 to €66,836
- Tax, wage and social debts +€4,940
up €4,940 (+81.4%), from €6,065 to €11,005
- Gross operating margin +€17,957
up €17,957 (+16.1%), from €111,377 to €129,334
- Taxes +€5,611
up €5,611 (+29.7%), from €18,889 to €24,500
- Financial charges -€2,517
down €2,517 (-35.0%), from €7,193 to €4,675
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 | €400,399 | €444,008 | +€43,609 | +10.9% |
| Fixed assets | 21/28 | €73,671 | €38,322 | -€35,349 | -48.0% |
| Intangible fixed assets | 21 | €61,714 | €30,857 | -€30,857 | -50.0% |
| Tangible fixed assets | 22/27 | €11,860 | €7,369 | -€4,491 | -37.9% |
| Furniture and vehicles | 24 | €11,860 | €7,369 | -€4,491 | -37.9% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €326,728 | €405,686 | +€78,957 | +24.2% |
| Amounts receivable within one year | 40/41 | €66,372 | €78,327 | +€11,955 | +18.0% |
| Trade receivables | 40 | €66,372 | €78,327 | +€11,955 | +18.0% |
| Cash at bank and in hand | 54/58 | €256,469 | €323,194 | +€66,725 | +26.0% |
| Deferred charges and accrued income | 490/1 | €3,888 | €4,165 | +€278 | +7.1% |
| Total equity and liabilities | 10/49 | €400,399 | €444,008 | +€43,609 | +10.9% |
| Equity | 10/15 | €294,725 | €358,788 | +€64,063 | +21.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €289,725 | €353,788 | +€64,063 | +22.1% |
| Distributable reserves | 133 | €289,725 | €353,788 | +€64,063 | +22.1% |
| Provisions and deferred taxes | 16 | €4,000 | €4,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,000 | €4,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable | 17/49 | €101,674 | €81,220 | -€20,454 | -20.1% |
| Amounts payable within one year | 42/48 | €101,674 | €81,220 | -€20,454 | -20.1% |
| Trade debts | 44 | €3,377 | €3,379 | +€2 | +0.1% |
| Suppliers | 440/4 | €3,377 | €3,379 | +€2 | +0.1% |
| Taxes, remuneration and social security | 45 | €6,065 | €11,005 | +€4,940 | +81.4% |
| Taxes | 450/3 | €6,065 | €11,005 | +€4,940 | +81.4% |
| Other amounts payable | 47/48 | €92,232 | €66,836 | -€25,396 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,414 | €35,349 | -€66 | -0.2% |
| Other operating charges | 640/8 | €732 | €754 | +€22 | +3.0% |
| Gross operating margin | 9900 | €111,377 | €129,334 | +€17,957 | +16.1% |
| Operating profit (loss) | 9901 | €75,231 | €93,232 | +€18,001 | +23.9% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €7,193 | €4,675 | -€2,517 | -35.0% |
| Recurring financial charges | 65 | €7,193 | €4,675 | -€2,517 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €68,038 | €88,563 | +€20,524 | +30.2% |
| Income taxes | 67/77 | €18,889 | €24,500 | +€5,611 | +29.7% |
| Profit (loss) for the period | 9904 | €49,150 | €64,063 | +€14,913 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,150 | €64,063 | +€14,913 | +30.3% |
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 15 October 2026 via checked.be.