declerck.be: 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.be
Largest movements
- Cash -€127,872
down €127,872 (-47.1%), from €271,622 to €143,750
mainly Contributions, distributions and other (-€203,184) and Other debts (-€174,055)
- Receivables within one year -€30,250
down €30,250 (-29.4%), from €102,971 to €72,721
of which Trade receivables: -€30,250
- Intangible fixed assets -€27,244
down €27,244 (-39.8%), from €68,457 to €41,213
- Deferred charges and accrued income -€8,817
down €8,817 (-44.8%), from €19,665 to €10,848
- Tangible fixed assets -€6,206
down €6,206 (-66.0%), from €9,397 to €3,191
of which Furniture and vehicles: -€3,583
- Other debts -€174,055
down €174,055 (-45.3%), from €384,031 to €209,977
- Tax, wage and social debts -€14,538
down €14,538 (-27.0%), from €53,809 to €39,272
- Trade debts -€12,072
down €12,072 (-76.9%), from €15,696 to €3,623
- Gross operating margin +€12,741
up €12,741 (+4.4%), from €287,792 to €300,533
- Depreciation -€10,583
down €10,583 (-24.0%), from €44,033 to €33,450
- Taxes +€6,986
up €6,986 (+12.5%), from €55,916 to €62,901
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 | €472,112 | €271,723 | -€200,389 | -42.4% |
| Fixed assets | 21/28 | €77,855 | €44,405 | -€33,450 | -43.0% |
| Intangible fixed assets | 21 | €68,457 | €41,213 | -€27,244 | -39.8% |
| Tangible fixed assets | 22/27 | €9,397 | €3,191 | -€6,206 | -66.0% |
| Plant, machinery and equipment | 23 | €4,103 | €1,480 | -€2,623 | -63.9% |
| Furniture and vehicles | 24 | €5,294 | €1,711 | -€3,583 | -67.7% |
| Current assets | 29/58 | €394,258 | €227,319 | -€166,939 | -42.3% |
| Amounts receivable within one year | 40/41 | €102,971 | €72,721 | -€30,250 | -29.4% |
| Trade receivables | 40 | €102,850 | €72,600 | -€30,250 | -29.4% |
| Other amounts receivable | 41 | €121 | €121 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €271,622 | €143,750 | -€127,872 | -47.1% |
| Deferred charges and accrued income | 490/1 | €19,665 | €10,848 | -€8,817 | -44.8% |
| Total equity and liabilities | 10/49 | €472,112 | €271,723 | -€200,389 | -42.4% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €453,562 | €253,173 | -€200,389 | -44.2% |
| Amounts payable within one year | 42/48 | €453,536 | €252,872 | -€200,665 | -44.2% |
| Trade debts | 44 | €15,696 | €3,623 | -€12,072 | -76.9% |
| Suppliers | 440/4 | €15,696 | €3,623 | -€12,072 | -76.9% |
| Taxes, remuneration and social security | 45 | €53,809 | €39,272 | -€14,538 | -27.0% |
| Taxes | 450/3 | €53,809 | €39,272 | -€14,538 | -27.0% |
| Other amounts payable | 47/48 | €384,031 | €209,977 | -€174,055 | -45.3% |
| Accrued charges and deferred income | 492/3 | €26 | €302 | +€276 | +1,055% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,033 | €33,450 | -€10,583 | -24.0% |
| Other operating charges | 640/8 | €689 | €670 | -€20 | -2.8% |
| Gross operating margin | 9900 | €287,792 | €300,533 | +€12,741 | +4.4% |
| Operating profit (loss) | 9901 | €243,069 | €266,413 | +€23,344 | +9.6% |
| Financial income | 75/76B | €152 | €2,292 | +€2,140 | +1,412% |
| Recurring financial income | 75 | €152 | €2,292 | +€2,140 | +1,412% |
| Financial charges | 65/66B | €3,384 | €2,620 | -€764 | -22.6% |
| Recurring financial charges | 65 | €3,384 | €2,620 | -€764 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €239,837 | €266,086 | +€26,249 | +10.9% |
| Income taxes | 67/77 | €55,916 | €62,901 | +€6,986 | +12.5% |
| Profit (loss) for the period | 9904 | €183,921 | €203,184 | +€19,263 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €183,921 | €203,184 | +€19,263 | +10.5% |
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 19 October 2026 via checked.be.