Declercy: 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.
Declercy
Largest movements
- Cash +€3,073
up €3,073 (+13.4%), from €22,854 to €25,927
mainly Net result for the year (+€6,653) and Receivables within one year (+€2,806)
- Receivables within one year -€2,806
down €2,806 (-93.5%), from €3,001 to €194
- Tangible fixed assets +€547
up €547 (+37.3%), from €1,466 to €2,013
- Profit (loss) carried forward +€6,653
new in 2025: €6,653
- Other debts -€5,978
down €5,978 (-93.1%), from €6,424 to €446
- Tax, wage and social debts +€546
new in 2025: €546
- Trade debts -€308
down €308 (-70.4%), from €437 to €129
- Gross operating margin +€1,567
up €1,567 (+18.0%), from €8,718 to €10,285
- Financial income -€490
no longer reported in 2025 (was €490)
- Depreciation +€372
up €372 (+94.1%), from €395 to €767
- Taxes +€134
up €134 (+6.2%), from €2,172 to €2,306
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 | €27,320 | €28,234 | +€913 | +3.3% |
| Fixed assets | 21/28 | €1,466 | €2,013 | +€547 | +37.3% |
| Tangible fixed assets | 22/27 | €1,466 | €2,013 | +€547 | +37.3% |
| Furniture and vehicles | 24 | €1,466 | €2,013 | +€547 | +37.3% |
| Current assets | 29/58 | €25,855 | €26,221 | +€366 | +1.4% |
| Amounts receivable within one year | 40/41 | €3,001 | €194 | -€2,806 | -93.5% |
| Other amounts receivable | 41 | €3,001 | €194 | -€2,806 | -93.5% |
| Cash at bank and in hand | 54/58 | €22,854 | €25,927 | +€3,073 | +13.4% |
| Deferred charges and accrued income | 490/1 | - | €99 | +€99 | |
| Total equity and liabilities | 10/49 | €27,320 | €28,234 | +€913 | +3.3% |
| Equity | 10/15 | €20,460 | €27,113 | +€6,653 | +32.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €6,653 | +€6,653 | |
| Amounts payable | 17/49 | €6,860 | €1,121 | -€5,739 | -83.7% |
| Amounts payable within one year | 42/48 | €6,860 | €1,121 | -€5,739 | -83.7% |
| Trade debts | 44 | €437 | €129 | -€308 | -70.4% |
| Suppliers | 440/4 | €437 | €129 | -€308 | -70.4% |
| Taxes, remuneration and social security | 45 | - | €546 | +€546 | |
| Taxes | 450/3 | - | €546 | +€546 | |
| Other amounts payable | 47/48 | €6,424 | €446 | -€5,978 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395 | €767 | +€372 | +94.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €8,718 | €10,285 | +€1,567 | +18.0% |
| Operating profit (loss) | 9901 | €7,936 | €9,119 | +€1,183 | +14.9% |
| Financial income | 75/76B | €490 | - | -€490 | |
| Recurring financial income | 75 | €490 | - | -€490 | |
| Financial charges | 65/66B | €156 | €161 | +€5 | +3.0% |
| Recurring financial charges | 65 | €156 | €161 | +€5 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €8,269 | €8,958 | +€689 | +8.3% |
| Income taxes | 67/77 | €2,172 | €2,306 | +€134 | +6.2% |
| Profit (loss) for the period | 9904 | €6,097 | €6,653 | +€555 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,097 | €6,653 | +€555 | +9.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.