DECLERCQ KRIS: 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 KRIS
Largest movements
- Tangible fixed assets -€19,261
down €19,261 (-6.9%), from €279,480 to €260,219
of which Furniture and vehicles: -€12,852
- Cash +€15,096
up €15,096 (+45.3%), from €33,315 to €48,410
mainly Depreciation (+€24,320) and Net result for the year (+€17,905)
- Receivables within one year -€7,170
down €7,170 (-56.4%), from €12,719 to €5,549
of which Trade receivables: -€3,620
- Reserves +€17,905
up €17,905 (+8.2%), from €218,562 to €236,467
of which Distributable reserves: +€22,028
- Other debts -€16,783
down €16,783 (-71.2%), from €23,566 to €6,783
- Debts after one year -€12,600
down €12,600 (-54.5%), from €23,100 to €10,500
- Gross operating margin +€16,978
up €16,978 (+42.7%), from €39,740 to €56,718
- Taxes +€7,174
up €7,174 (+181.6%), from €3,949 to €11,123
- Financial charges -€834
down €834 (-29.2%), from €2,857 to €2,023
- Other operating charges +€828
up €828 (+43.6%), from €1,897 to €2,725
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 | €328,685 | €316,879 | -€11,806 | -3.6% |
| Fixed assets | 21/28 | €279,480 | €260,219 | -€19,261 | -6.9% |
| Tangible fixed assets | 22/27 | €279,480 | €260,219 | -€19,261 | -6.9% |
| Land and buildings | 22 | €242,309 | €236,298 | -€6,011 | -2.5% |
| Plant, machinery and equipment | 23 | €153 | €13 | -€140 | -91.3% |
| Furniture and vehicles | 24 | €36,233 | €23,381 | -€12,852 | -35.5% |
| Other tangible fixed assets | 26 | €785 | €527 | -€258 | -32.9% |
| Current assets | 29/58 | €49,205 | €56,660 | +€7,455 | +15.2% |
| Amounts receivable within one year | 40/41 | €12,719 | €5,549 | -€7,170 | -56.4% |
| Trade receivables | 40 | €9,169 | €5,549 | -€3,620 | -39.5% |
| Other amounts receivable | 41 | €3,551 | - | -€3,551 | |
| Cash at bank and in hand | 54/58 | €33,315 | €48,410 | +€15,096 | +45.3% |
| Deferred charges and accrued income | 490/1 | €3,171 | €2,701 | -€470 | -14.8% |
| Total equity and liabilities | 10/49 | €328,685 | €316,879 | -€11,806 | -3.6% |
| Equity | 10/15 | €237,162 | €255,067 | +€17,905 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €218,562 | €236,467 | +€17,905 | +8.2% |
| Tax-exempt reserves | 132 | €63,292 | €59,169 | -€4,124 | -6.5% |
| Distributable reserves | 133 | €155,270 | €177,299 | +€22,028 | +14.2% |
| Provisions and deferred taxes | 16 | €21,097 | €19,723 | -€1,375 | -6.5% |
| Deferred taxes | 168 | €21,097 | €19,723 | -€1,375 | -6.5% |
| Amounts payable | 17/49 | €70,425 | €42,089 | -€28,336 | -40.2% |
| Amounts payable after more than one year | 17 | €23,100 | €10,500 | -€12,600 | -54.5% |
| Financial debts | 170/4 | €23,100 | €10,500 | -€12,600 | -54.5% |
| Amounts payable within one year | 42/48 | €46,077 | €30,690 | -€15,388 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €12,600 | €12,600 | = | 0.0% |
| Trade debts | 44 | €2,682 | €1,830 | -€853 | -31.8% |
| Suppliers | 440/4 | €2,682 | €1,830 | -€853 | -31.8% |
| Taxes, remuneration and social security | 45 | €7,229 | €9,477 | +€2,248 | +31.1% |
| Taxes | 450/3 | €7,229 | €9,477 | +€2,248 | +31.1% |
| Other amounts payable | 47/48 | €23,566 | €6,783 | -€16,783 | -71.2% |
| Accrued charges and deferred income | 492/3 | €1,248 | €899 | -€349 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,087 | €24,320 | +€233 | +1.0% |
| Other operating charges | 640/8 | €1,897 | €2,725 | +€828 | +43.6% |
| Gross operating margin | 9900 | €39,740 | €56,718 | +€16,978 | +42.7% |
| Operating profit (loss) | 9901 | €13,755 | €29,673 | +€15,917 | +115.7% |
| Financial income | 75/76B | €1 | €4 | +€3 | +295.6% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +295.6% |
| Financial charges | 65/66B | €2,857 | €2,023 | -€834 | -29.2% |
| Recurring financial charges | 65 | €2,857 | €2,023 | -€834 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €10,899 | €27,653 | +€16,754 | +153.7% |
| Transfer from deferred taxes | 780 | €1,375 | €1,375 | -€0 | 0.0% |
| Income taxes | 67/77 | €3,949 | €11,123 | +€7,174 | +181.6% |
| Profit (loss) for the period | 9904 | €8,324 | €17,905 | +€9,581 | +115.1% |
| Transfer from tax-exempt reserves | 789 | €4,124 | €4,124 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,448 | €22,028 | +€9,580 | +77.0% |
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 12 October 2026 via checked.be.