DECLERCK CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€95,166
down €95,166 (-3.6%), from €2.6m to €2.5m
of which Land and buildings: -€96,797
- Cash +€73,858
up €73,858 (+54.0%), from €136,804 to €210,662
mainly Net result for the year (+€300,802) and Depreciation (+€105,338)
- Receivables within one year -€72,400
down €72,400 (-58.1%), from €124,706 to €52,306
of which Other amounts receivable: -€87,650
- Other debts -€488,432
down €488,432 (-45.4%), from €1.1m to €586,705
- Reserves +€300,802
up €300,802 (+17.6%), from €1.7m to €2.0m
of which Distributable reserves: +€300,802
- Tax, wage and social debts +€86,845
up €86,845 (+276%), from €31,515 to €118,360
of which Taxes: +€79,979
- Gross operating margin +€372,825
up €372,825 (+146%), from €255,054 to €627,879
- Taxes +€137,745
up €137,745 (+1,071%), from €12,864 to €150,609
- Staff costs -€29,921
down €29,921 (-37.3%), from €80,274 to €50,354
- Depreciation -€28,835
down €28,835 (-21.5%), from €134,173 to €105,338
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 | €2,881,477 | €2,788,700 | -€92,777 | -3.2% |
| Fixed assets | 21/28 | €2,618,907 | €2,523,741 | -€95,166 | -3.6% |
| Tangible fixed assets | 22/27 | €2,618,882 | €2,523,716 | -€95,166 | -3.6% |
| Land and buildings | 22 | €2,613,442 | €2,516,645 | -€96,797 | -3.7% |
| Plant, machinery and equipment | 23 | €3,746 | €3,086 | -€660 | -17.6% |
| Furniture and vehicles | 24 | €1,694 | €3,984 | +€2,290 | +135% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €262,570 | €264,959 | +€2,389 | +0.9% |
| Amounts receivable within one year | 40/41 | €124,706 | €52,306 | -€72,400 | -58.1% |
| Trade receivables | 40 | €37,056 | €52,306 | +€15,250 | +41.2% |
| Other amounts receivable | 41 | €87,650 | €0 | -€87,650 | -100% |
| Cash at bank and in hand | 54/58 | €136,804 | €210,662 | +€73,858 | +54.0% |
| Deferred charges and accrued income | 490/1 | €1,060 | €1,991 | +€931 | +87.8% |
| Total equity and liabilities | 10/49 | €2,881,477 | €2,788,700 | -€92,777 | -3.2% |
| Equity | 10/15 | €1,727,991 | €2,028,793 | +€300,802 | +17.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,709,441 | €2,010,243 | +€300,802 | +17.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €1,671,941 | €1,972,743 | +€300,802 | +18.0% |
| Amounts payable | 17/49 | €1,153,486 | €759,907 | -€393,579 | -34.1% |
| Amounts payable within one year | 42/48 | €1,136,721 | €745,690 | -€391,031 | -34.4% |
| Trade debts | 44 | €30,069 | €40,626 | +€10,556 | +35.1% |
| Suppliers | 440/4 | €30,069 | €40,626 | +€10,556 | +35.1% |
| Taxes, remuneration and social security | 45 | €31,515 | €118,360 | +€86,845 | +276% |
| Taxes | 450/3 | €23,759 | €103,739 | +€79,979 | +337% |
| Remuneration and social security | 454/9 | €7,755 | €14,621 | +€6,866 | +88.5% |
| Other amounts payable | 47/48 | €1,075,137 | €586,705 | -€488,432 | -45.4% |
| Accrued charges and deferred income | 492/3 | €16,765 | €14,217 | -€2,548 | -15.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €80,274 | €50,354 | -€29,921 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134,173 | €105,338 | -€28,835 | -21.5% |
| Other operating charges | 640/8 | €2,374 | €6,165 | +€3,791 | +160% |
| Gross operating margin | 9900 | €255,054 | €627,879 | +€372,825 | +146% |
| Operating profit (loss) | 9901 | €38,233 | €466,022 | +€427,789 | +1,119% |
| Financial income | 75/76B | €4,016 | €26 | -€3,990 | -99.4% |
| Recurring financial income | 75 | €4,016 | €26 | -€3,990 | -99.4% |
| Financial charges | 65/66B | €17,288 | €14,637 | -€2,651 | -15.3% |
| Recurring financial charges | 65 | €17,288 | €14,637 | -€2,651 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €24,961 | €451,411 | +€426,450 | +1,708% |
| Income taxes | 67/77 | €12,864 | €150,609 | +€137,745 | +1,071% |
| Profit (loss) for the period | 9904 | €12,097 | €300,802 | +€288,705 | +2,387% |
| Profit (loss) for the period to be appropriated | 9905 | €12,097 | €300,802 | +€288,705 | +2,387% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.