Declerck Achiel: what changed
Declerck Achiel
Largest movements
- Cash +€37,721
up €37,721 (+537%), from €7,018 to €44,740
mainly Depreciation (+€28,304) and Net result for the year (+€11,919)
- Tangible fixed assets -€28,304
down €28,304 (-36.9%), from €76,774 to €48,470
of which Furniture and vehicles: -€23,200
- Stocks and contracts +€5,182
up €5,182 (+64.8%), from €7,998 to €13,180
- Receivables within one year +€2,366
up €2,366 (+18.9%), from €12,501 to €14,867
of which Trade receivables: +€2,200
- Reserves +€11,919
up €11,919 (+15.0%), from €79,673 to €91,593
- Tax, wage and social debts +€2,613
up €2,613 (+112%), from €2,329 to €4,942
of which Taxes: +€2,635
- Trade debts +€2,254
up €2,254 (+111%), from €2,039 to €4,293
- Gross operating margin -€5,958
down €5,958 (-11.8%), from €50,562 to €44,604
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,869 | €124,715 | +€16,846 | +15.6% |
| Fixed assets | 21/28 | €76,774 | €48,470 | -€28,304 | -36.9% |
| Tangible fixed assets | 22/27 | €76,774 | €48,470 | -€28,304 | -36.9% |
| Land and buildings | 22 | €8,750 | €3,646 | -€5,104 | -58.3% |
| Furniture and vehicles | 24 | €68,024 | €44,824 | -€23,200 | -34.1% |
| Current assets | 29/58 | €31,095 | €76,245 | +€45,150 | +145% |
| Stocks and contracts in progress | 3 | €7,998 | €13,180 | +€5,182 | +64.8% |
| Stocks | 30/36 | €7,998 | €13,180 | +€5,182 | +64.8% |
| Amounts receivable within one year | 40/41 | €12,501 | €14,867 | +€2,366 | +18.9% |
| Trade receivables | 40 | €12,130 | €14,330 | +€2,200 | +18.1% |
| Other amounts receivable | 41 | €371 | €537 | +€166 | +44.6% |
| Cash at bank and in hand | 54/58 | €7,018 | €44,740 | +€37,721 | +537% |
| Deferred charges and accrued income | 490/1 | €3,578 | €3,459 | -€119 | -3.3% |
| Total equity and liabilities | 10/49 | €107,869 | €124,715 | +€16,846 | +15.6% |
| Equity | 10/15 | €103,223 | €115,143 | +€11,919 | +11.5% |
| Contributions | 10/11 | €23,550 | €23,550 | = | 0.0% |
| Reserves | 13 | €79,673 | €91,593 | +€11,919 | +15.0% |
| Distributable reserves | 133 | €79,673 | €91,593 | +€11,919 | +15.0% |
| Amounts payable | 17/49 | €4,646 | €9,573 | +€4,927 | +106% |
| Amounts payable within one year | 42/48 | €4,646 | €9,573 | +€4,927 | +106% |
| Trade debts | 44 | €2,039 | €4,293 | +€2,254 | +111% |
| Suppliers | 440/4 | €2,039 | €4,293 | +€2,254 | +111% |
| Taxes, remuneration and social security | 45 | €2,329 | €4,942 | +€2,613 | +112% |
| Taxes | 450/3 | €1,783 | €4,419 | +€2,635 | +148% |
| Remuneration and social security | 454/9 | €545 | €523 | -€22 | -4.1% |
| Other amounts payable | 47/48 | €278 | €338 | +€60 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,304 | €28,304 | = | 0.0% |
| Other operating charges | 640/8 | €2,060 | €2,354 | +€294 | +14.3% |
| Gross operating margin | 9900 | €50,562 | €44,604 | -€5,958 | -11.8% |
| Operating profit (loss) | 9901 | €20,198 | €13,946 | -€6,252 | -31.0% |
| Financial charges | 65/66B | €580 | €511 | -€69 | -11.9% |
| Recurring financial charges | 65 | €580 | €511 | -€69 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €19,618 | €13,435 | -€6,183 | -31.5% |
| Income taxes | 67/77 | €1,783 | €1,516 | -€267 | -15.0% |
| Profit (loss) for the period | 9904 | €17,835 | €11,919 | -€5,915 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,835 | €11,919 | -€5,915 | -33.2% |
Next steps
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 2 November 2026 via checked.be.