DECLERCK CATERING: 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 CATERING
Largest movements
- Deferred charges and accrued income +€62,675
new in 2025: €62,675
- Receivables within one year +€45,678
up €45,678 (+200%), from €22,803 to €68,481
of which Trade receivables: +€33,156
- Cash +€24,678
up €24,678 (+35.0%), from €70,597 to €95,275
mainly Net result for the year (+€116,223) and Trade debts (+€52,511)
- Reserves +€116,223
up €116,223 (+209%), from €55,695 to €171,918
- Other debts -€91,171
down €91,171 (-99.1%), from €91,971 to €800
- Trade debts +€52,511
up €52,511 (+117%), from €44,948 to €97,458
- Tax, wage and social debts +€21,040
up €21,040 (+89.3%), from €23,571 to €44,611
of which Remuneration and social security: +€11,210
- Debts after one year +€15,802
up €15,802 (+143%), from €11,056 to €26,859
- Gross operating margin +€133,387
up €133,387 (+83.2%), from €160,312 to €293,699
- Staff costs +€43,086
up €43,086 (+96.3%), from €44,734 to €87,820
- Depreciation +€14,705
up €14,705 (+43.7%), from €33,623 to €48,328
- Taxes +€10,126
up €10,126 (+45.1%), from €22,473 to €32,599
- Financial charges +€6,416
up €6,416 (+747%), from €859 to €7,275
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 | €263,745 | €400,521 | +€136,776 | +51.9% |
| Fixed assets | 21/28 | €169,334 | €172,889 | +€3,556 | +2.1% |
| Tangible fixed assets | 22/27 | €169,334 | €172,889 | +€3,556 | +2.1% |
| Plant, machinery and equipment | 23 | €57,514 | €67,145 | +€9,632 | +16.7% |
| Furniture and vehicles | 24 | €106,391 | €91,232 | -€15,159 | -14.2% |
| Other tangible fixed assets | 26 | €5,429 | €14,512 | +€9,083 | +167% |
| Current assets | 29/58 | €94,412 | €227,632 | +€133,221 | +141% |
| Stocks and contracts in progress | 3 | €1,012 | €1,202 | +€190 | +18.8% |
| Stocks | 30/36 | €1,012 | €1,202 | +€190 | +18.8% |
| Amounts receivable within one year | 40/41 | €22,803 | €68,481 | +€45,678 | +200% |
| Trade receivables | 40 | €11,356 | €44,513 | +€33,156 | +292% |
| Other amounts receivable | 41 | €11,447 | €23,969 | +€12,522 | +109% |
| Cash at bank and in hand | 54/58 | €70,597 | €95,275 | +€24,678 | +35.0% |
| Deferred charges and accrued income | 490/1 | - | €62,675 | +€62,675 | |
| Total equity and liabilities | 10/49 | €263,745 | €400,521 | +€136,776 | +51.9% |
| Equity | 10/15 | €57,695 | €173,918 | +€116,223 | +201% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €55,695 | €171,918 | +€116,223 | +209% |
| Distributable reserves | 133 | €55,695 | €171,918 | +€116,223 | +209% |
| Amounts payable | 17/49 | €206,050 | €226,603 | +€20,553 | +10.0% |
| Amounts payable after more than one year | 17 | €11,056 | €26,859 | +€15,802 | +143% |
| Financial debts | 170/4 | €11,056 | €26,859 | +€15,802 | +143% |
| Amounts payable within one year | 42/48 | €194,994 | €194,572 | -€422 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €3,679 | €9,525 | +€5,846 | +159% |
| Trade debts | 44 | €44,948 | €97,458 | +€52,511 | +117% |
| Suppliers | 440/4 | €44,948 | €97,458 | +€52,511 | +117% |
| Advances received on contracts in progress | 46 | €30,825 | €42,178 | +€11,353 | +36.8% |
| Taxes, remuneration and social security | 45 | €23,571 | €44,611 | +€21,040 | +89.3% |
| Taxes | 450/3 | €23,240 | €33,070 | +€9,829 | +42.3% |
| Remuneration and social security | 454/9 | €331 | €11,541 | +€11,210 | +3,389% |
| Other amounts payable | 47/48 | €91,971 | €800 | -€91,171 | -99.1% |
| Accrued charges and deferred income | 492/3 | - | €5,173 | +€5,173 | |
| Non-recurring operating income | 76A | €94 | - | -€94 | |
| Remuneration, social security and pensions | 62 | €44,734 | €87,820 | +€43,086 | +96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,623 | €48,328 | +€14,705 | +43.7% |
| Other operating charges | 640/8 | €2,612 | €1,977 | -€635 | -24.3% |
| Gross operating margin | 9900 | €160,312 | €293,699 | +€133,387 | +83.2% |
| Operating profit (loss) | 9901 | €79,343 | €155,574 | +€76,230 | +96.1% |
| Financial income | 75/76B | €484 | €523 | +€39 | +8.2% |
| Recurring financial income | 75 | €484 | €523 | +€39 | +8.2% |
| Financial charges | 65/66B | €859 | €7,275 | +€6,416 | +747% |
| Recurring financial charges | 65 | €859 | €7,275 | +€6,416 | +747% |
| Profit (loss) for the period before taxes | 9903 | €78,968 | €148,822 | +€69,854 | +88.5% |
| Income taxes | 67/77 | €22,473 | €32,599 | +€10,126 | +45.1% |
| Profit (loss) for the period | 9904 | €56,495 | €116,223 | +€59,729 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €56,495 | €116,223 | +€59,729 | +106% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.