DECLERCQ FRANKY: 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 FRANKY
Largest movements
- Tangible fixed assets -€11,847
down €11,847 (-5.2%), from €226,793 to €214,946
- Profit (loss) carried forward -€11,544
down €11,544 (-7.0%), from -€164,216 to -€175,760
- Gross operating margin +€1,662
up €1,662, from -€1,263 to €398
- Financial income -€439
no longer reported in 2025 (was €439)
- Financial charges +€37
up €37 (+61.9%), from €59 to €96
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 | €230,298 | €219,181 | -€11,117 | -4.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €226,793 | €214,946 | -€11,847 | -5.2% |
| Tangible fixed assets | 22/27 | €226,793 | €214,946 | -€11,847 | -5.2% |
| Land and buildings | 22 | €226,793 | €214,946 | -€11,847 | -5.2% |
| Current assets | 29/58 | €3,506 | €4,235 | +€729 | +20.8% |
| Amounts receivable within one year | 40/41 | €2,440 | €3,224 | +€784 | +32.1% |
| Other amounts receivable | 41 | €2,440 | €3,224 | +€784 | +32.1% |
| Cash at bank and in hand | 54/58 | €1,066 | €1,011 | -€55 | -5.2% |
| Total equity and liabilities | 10/49 | €230,298 | €219,181 | -€11,117 | -4.8% |
| Equity | 10/15 | -€117,141 | -€128,685 | -€11,544 | -9.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €27,075 | €27,075 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,876 | €1,876 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,876 | €1,876 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,925 | €3,925 | = | 0.0% |
| Distributable reserves | 133 | €21,274 | €21,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,216 | -€175,760 | -€11,544 | -7.0% |
| Amounts payable | 17/49 | €347,440 | €347,866 | +€426 | +0.1% |
| Amounts payable after more than one year | 17 | €240,000 | €240,000 | = | 0.0% |
| Financial debts | 170/4 | €240,000 | €240,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €107,440 | €107,866 | +€426 | +0.4% |
| Trade debts | 44 | €299 | €326 | +€27 | +9.0% |
| Suppliers | 440/4 | €299 | €326 | +€27 | +9.0% |
| Other amounts payable | 47/48 | €107,140 | €107,540 | +€400 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,847 | €11,847 | = | 0.0% |
| Gross operating margin | 9900 | -€1,263 | €398 | +€1,662 | |
| Operating profit (loss) | 9901 | -€13,110 | -€11,448 | +€1,662 | +12.7% |
| Financial income | 75/76B | €439 | - | -€439 | |
| Recurring financial income | 75 | €439 | - | -€439 | |
| Financial charges | 65/66B | €59 | €96 | +€37 | +61.9% |
| Recurring financial charges | 65 | €59 | €96 | +€37 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,730 | -€11,544 | +€1,187 | +9.3% |
| Profit (loss) for the period | 9904 | -€12,730 | -€11,544 | +€1,187 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,730 | -€11,544 | +€1,187 | +9.3% |
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 17 October 2026 via checked.be.