DECLERCQ C. THUISVERPLEGING: 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.
DECLERCQ C. THUISVERPLEGING
Largest movements
- Current investments +€50,093
up €50,093 (+21.8%), from €230,036 to €280,129
- Cash +€14,753
up €14,753 (+26.3%), from €56,120 to €70,873
mainly Net result for the year (+€54,557) and Depreciation (+€12,775)
- Tangible fixed assets -€12,775
down €12,775 (-24.6%), from €51,856 to €39,080
of which Furniture and vehicles: -€10,519
- Receivables within one year -€8,700
down €8,700 (-58.6%), from €14,836 to €6,136
of which Trade receivables: -€5,700
- Reserves +€54,557
up €54,557 (+36.2%), from €150,916 to €205,473
of which Distributable reserves: +€54,557
- Profit (loss) carried forward -€14,285
down €14,285 (-10.2%), from €139,525 to €125,240
- Tax, wage and social debts +€12,599
up €12,599 (+182%), from €6,936 to €19,535
- Debts after one year -€7,482
down €7,482 (-32.1%), from €23,335 to €15,853
- Financial income +€51,200
up €51,200 (+28,981%), from €177 to €51,377
- Taxes +€13,616
up €13,616 (+152%), from €8,977 to €22,593
- Gross operating margin -€12,440
down €12,440 (-23.3%), from €53,356 to €40,916
- Depreciation +€1,330
up €1,330 (+11.6%), from €11,446 to €12,775
- Other operating charges -€1,185
down €1,185 (-59.0%), from €2,008 to €823
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 | €352,847 | €396,218 | +€43,371 | +12.3% |
| Fixed assets | 21/28 | €51,856 | €39,080 | -€12,775 | -24.6% |
| Tangible fixed assets | 22/27 | €51,856 | €39,080 | -€12,775 | -24.6% |
| Land and buildings | 22 | €14,258 | €12,001 | -€2,257 | -15.8% |
| Furniture and vehicles | 24 | €37,598 | €27,079 | -€10,519 | -28.0% |
| Current assets | 29/58 | €300,992 | €357,138 | +€56,146 | +18.7% |
| Amounts receivable within one year | 40/41 | €14,836 | €6,136 | -€8,700 | -58.6% |
| Trade receivables | 40 | €11,836 | €6,136 | -€5,700 | -48.2% |
| Other amounts receivable | 41 | €3,000 | - | -€3,000 | |
| Current investments | 50/53 | €230,036 | €280,129 | +€50,093 | +21.8% |
| Cash at bank and in hand | 54/58 | €56,120 | €70,873 | +€14,753 | +26.3% |
| Total equity and liabilities | 10/49 | €352,847 | €396,218 | +€43,371 | +12.3% |
| Equity | 10/15 | €296,641 | €336,913 | +€40,272 | +13.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150,916 | €205,473 | +€54,557 | +36.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €149,056 | €203,613 | +€54,557 | +36.6% |
| Profit (loss) carried forward | 14 | €139,525 | €125,240 | -€14,285 | -10.2% |
| Amounts payable | 17/49 | €56,206 | €59,305 | +€3,099 | +5.5% |
| Amounts payable after more than one year | 17 | €23,335 | €15,853 | -€7,482 | -32.1% |
| Financial debts | 170/4 | €23,335 | €15,853 | -€7,482 | -32.1% |
| Amounts payable within one year | 42/48 | €32,871 | €43,452 | +€10,581 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €6,079 | €6,275 | +€196 | +3.2% |
| Trade debts | 44 | €4,323 | €1,763 | -€2,560 | -59.2% |
| Suppliers | 440/4 | €4,323 | €1,763 | -€2,560 | -59.2% |
| Taxes, remuneration and social security | 45 | €6,936 | €19,535 | +€12,599 | +182% |
| Taxes | 450/3 | €6,936 | €19,535 | +€12,599 | +182% |
| Other amounts payable | 47/48 | €15,532 | €15,879 | +€347 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,446 | €12,775 | +€1,330 | +11.6% |
| Other operating charges | 640/8 | €2,008 | €823 | -€1,185 | -59.0% |
| Gross operating margin | 9900 | €53,356 | €40,916 | -€12,440 | -23.3% |
| Operating profit (loss) | 9901 | €39,903 | €27,319 | -€12,584 | -31.5% |
| Financial income | 75/76B | €177 | €51,377 | +€51,200 | +28,981% |
| Recurring financial income | 75 | €177 | €51,377 | +€51,200 | +28,981% |
| Financial charges | 65/66B | €2,046 | €1,546 | -€500 | -24.4% |
| Recurring financial charges | 65 | €2,046 | €1,546 | -€500 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €38,034 | €77,150 | +€39,116 | +103% |
| Income taxes | 67/77 | €8,977 | €22,593 | +€13,616 | +152% |
| Profit (loss) for the period | 9904 | €29,057 | €54,557 | +€25,500 | +87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,057 | €54,557 | +€25,500 | +87.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.