DECLERCK AUTOHANDEL: 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.
DECLERCK AUTOHANDEL
Largest movements
- Cash -€49,772
down €49,772 (-68.9%), from €72,248 to €22,476
mainly Other debts (-€215,013) and Investment in fixed assets (net) (-€54,104)
- Stocks and contracts +€36,700
up €36,700 (+22.3%), from €164,290 to €200,990
- Tangible fixed assets +€24,096
up €24,096 (+7.0%), from €344,577 to €368,673
of which Furniture and vehicles: +€25,237
- Receivables within one year -€14,616
down €14,616 (-66.0%), from €22,132 to €7,516
of which Trade receivables: -€10,000
- Other debts -€215,013
down €215,013 (-64.6%), from €332,867 to €117,855
- Debts after one year +€209,673
up €209,673, from €0 to €209,673
of which Other amounts payable: +€200,000
- Advances received -€15,250
down €15,250 (-100%), from €15,250 to €0
- Profit (loss) carried forward +€14,708
up €14,708, from -€14,708 to €0
- Gross operating margin +€48,192
up €48,192 (+257%), from €18,751 to €66,943
- Depreciation +€6,845
up €6,845 (+29.6%), from €23,163 to €30,008
- Write-downs +€5,500
up €5,500, from -€500 to €5,000
- Taxes +€2,349
up €2,349 (+143%), from €1,644 to €3,993
- Financial charges -€997
down €997 (-14.4%), from €6,911 to €5,914
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 | €609,916 | €606,034 | -€3,882 | -0.6% |
| Fixed assets | 21/28 | €344,712 | €368,808 | +€24,096 | +7.0% |
| Tangible fixed assets | 22/27 | €344,577 | €368,673 | +€24,096 | +7.0% |
| Land and buildings | 22 | €310,950 | €307,300 | -€3,650 | -1.2% |
| Plant, machinery and equipment | 23 | €1,925 | €4,434 | +€2,509 | +130% |
| Furniture and vehicles | 24 | €31,702 | €56,939 | +€25,237 | +79.6% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €265,204 | €237,227 | -€27,978 | -10.5% |
| Stocks and contracts in progress | 3 | €164,290 | €200,990 | +€36,700 | +22.3% |
| Stocks | 30/36 | €164,290 | €200,990 | +€36,700 | +22.3% |
| Amounts receivable within one year | 40/41 | €22,132 | €7,516 | -€14,616 | -66.0% |
| Trade receivables | 40 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Other amounts receivable | 41 | €7,132 | €2,516 | -€4,616 | -64.7% |
| Cash at bank and in hand | 54/58 | €72,248 | €22,476 | -€49,772 | -68.9% |
| Deferred charges and accrued income | 490/1 | €6,534 | €6,245 | -€290 | -4.4% |
| Total equity and liabilities | 10/49 | €609,916 | €606,034 | -€3,882 | -0.6% |
| Equity | 10/15 | €148,408 | €164,537 | +€16,128 | +10.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €13,117 | €14,537 | +€1,420 | +10.8% |
| Tax-exempt reserves | 132 | €5,322 | €2,377 | -€2,945 | -55.3% |
| Distributable reserves | 133 | €7,794 | €12,160 | +€4,366 | +56.0% |
| Profit (loss) carried forward | 14 | -€14,708 | €0 | +€14,708 | |
| Provisions and deferred taxes | 16 | €1,774 | €792 | -€982 | -55.3% |
| Deferred taxes | 168 | €1,774 | €792 | -€982 | -55.3% |
| Amounts payable | 17/49 | €459,734 | €440,705 | -€19,028 | -4.1% |
| Amounts payable after more than one year | 17 | €0 | €209,673 | +€209,673 | |
| Financial debts | 170/4 | €0 | €9,673 | +€9,673 | |
| Other amounts payable | 178/9 | - | €200,000 | +€200,000 | |
| Amounts payable within one year | 42/48 | €458,222 | €229,665 | -€228,558 | -49.9% |
| Current portion of amounts payable after more than one year | 42 | €568 | €6,581 | +€6,014 | +1,059% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €1,392 | €699 | -€693 | -49.8% |
| Suppliers | 440/4 | €1,392 | €699 | -€693 | -49.8% |
| Advances received on contracts in progress | 46 | €15,250 | €0 | -€15,250 | -100% |
| Taxes, remuneration and social security | 45 | €8,146 | €4,530 | -€3,616 | -44.4% |
| Taxes | 450/3 | €8,146 | €4,530 | -€3,616 | -44.4% |
| Other amounts payable | 47/48 | €332,867 | €117,855 | -€215,013 | -64.6% |
| Accrued charges and deferred income | 492/3 | €1,512 | €1,368 | -€144 | -9.5% |
| Non-recurring operating income | 76A | - | €26,500 | +€26,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,163 | €30,008 | +€6,845 | +29.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€500 | €5,000 | +€5,500 | |
| Other operating charges | 640/8 | €6,168 | €6,881 | +€713 | +11.6% |
| Gross operating margin | 9900 | €18,751 | €66,943 | +€48,192 | +257% |
| Operating profit (loss) | 9901 | -€10,080 | €25,053 | +€35,134 | |
| Financial charges | 65/66B | €6,911 | €5,914 | -€997 | -14.4% |
| Recurring financial charges | 65 | €6,911 | €5,914 | -€997 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,991 | €19,140 | +€36,131 | |
| Transfer from deferred taxes | 780 | €982 | €982 | = | 0.0% |
| Income taxes | 67/77 | €1,644 | €3,993 | +€2,349 | +143% |
| Profit (loss) for the period | 9904 | -€17,654 | €16,128 | +€33,782 | |
| Transfer from tax-exempt reserves | 789 | €2,945 | €2,945 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,708 | €19,074 | +€33,782 |
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 27 October 2026 via checked.be.