DECLERCQ DIRK: what changed
Two fiscal 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 DIRK
Largest movements
- Cash +€2,281
up €2,281 (+5.8%), from €39,382 to €41,663
mainly Receivables within one year (+€1,045) and Trade debts (+€766)
- Receivables within one year -€1,045
down €1,045 (-25.4%), from €4,118 to €3,073
of which Other amounts receivable: -€1,580
- Trade debts +€766
up €766 (+93.1%), from €823 to €1,590
- Gross operating margin -€3,745
down €3,745 (-59.4%), from €6,306 to €2,561
- Depreciation -€3,569
down €3,569 (-99.8%), from €3,575 to €6
- Taxes -€211
down €211 (-13.9%), from €1,521 to €1,310
- Financial income +€89
up €89 (+344.6%), from €26 to €115
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.
Cash bridge derived
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 | €61,914 | €63,091 | +€1,177 | +1.9% |
| Fixed assets | 21/28 | €18,124 | €18,118 | -€6 | 0.0% |
| Tangible fixed assets | 22/27 | €18,124 | €18,118 | -€6 | 0.0% |
| Plant, machinery and equipment | 23 | €8,146 | €8,143 | -€3 | 0.0% |
| Furniture and vehicles | 24 | €9,979 | €9,976 | -€3 | 0.0% |
| Current assets | 29/58 | €43,790 | €44,973 | +€1,183 | +2.7% |
| Amounts receivable within one year | 40/41 | €4,118 | €3,073 | -€1,045 | -25.4% |
| Trade receivables | 40 | €296 | €831 | +€535 | +180.6% |
| Other amounts receivable | 41 | €3,822 | €2,242 | -€1,580 | -41.3% |
| Cash at bank and in hand | 54/58 | €39,382 | €41,663 | +€2,281 | +5.8% |
| Deferred charges and accrued income | 490/1 | €290 | €237 | -€53 | -18.3% |
| Total equity and liabilities | 10/49 | €61,914 | €63,091 | +€1,177 | +1.9% |
| Equity | 10/15 | €59,320 | €59,617 | +€296 | +0.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €40,770 | €41,067 | +€296 | +0.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €40,770 | €41,067 | +€296 | +0.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,594 | €3,475 | +€881 | +33.9% |
| Amounts payable within one year | 42/48 | €2,344 | €3,166 | +€822 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €823 | €1,590 | +€766 | +93.1% |
| Suppliers | 440/4 | €823 | €1,590 | +€766 | +93.1% |
| Taxes, remuneration and social security | 45 | €1,521 | €1,577 | +€56 | +3.7% |
| Taxes | 450/3 | €1,521 | €1,577 | +€56 | +3.7% |
| Accrued charges and deferred income | 492/3 | €250 | €308 | +€58 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,575 | €6 | -€3,569 | -99.8% |
| Other operating charges | 640/8 | €875 | €904 | +€29 | +3.3% |
| Gross operating margin | 9900 | €6,306 | €2,561 | -€3,745 | -59.4% |
| Operating profit (loss) | 9901 | €1,856 | €1,651 | -€205 | -11.0% |
| Financial income | 75/76B | €26 | €115 | +€89 | +344.6% |
| Recurring financial income | 75 | €26 | €115 | +€89 | +344.6% |
| Financial charges | 65/66B | €139 | €159 | +€21 | +15.1% |
| Recurring financial charges | 65 | €139 | €159 | +€21 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €1,743 | €1,607 | -€137 | -7.9% |
| Income taxes | 67/77 | €1,521 | €1,310 | -€211 | -13.9% |
| Profit (loss) for the period | 9904 | €223 | €296 | +€74 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €223 | €296 | +€74 | +33.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.