DECROOCK KELLY: 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.
DECROOCK KELLY
Largest movements
- Receivables within one year -€11,322
down €11,322 (-62.4%), from €18,135 to €6,812
of which Trade receivables: -€11,210
- Tangible fixed assets -€6,781
down €6,781 (-30.2%), from €22,474 to €15,693
- Other debts -€7,308
down €7,308 (-41.8%), from €17,498 to €10,190
- Debts after one year -€4,643
down €4,643 (-35.2%), from €13,199 to €8,556
- Profit (loss) carried forward -€3,376
down €3,376 (-34.9%), from €9,670 to €6,294
- Tax, wage and social debts -€2,296
down €2,296 (-12.4%), from €18,477 to €16,181
of which Remuneration and social security: -€3,788
- Gross operating margin -€15,208
down €15,208 (-65.0%), from €23,411 to €8,203
- Taxes -€2,844
down €2,844 (-70.2%), from €4,049 to €1,205
- Financial charges -€289
down €289 (-18.6%), from €1,556 to €1,266
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 | €67,891 | €50,189 | -€17,702 | -26.1% |
| Fixed assets | 21/28 | €22,474 | €15,693 | -€6,781 | -30.2% |
| Tangible fixed assets | 22/27 | €22,474 | €15,693 | -€6,781 | -30.2% |
| Furniture and vehicles | 24 | €22,474 | €15,693 | -€6,781 | -30.2% |
| Current assets | 29/58 | €45,416 | €34,495 | -€10,921 | -24.0% |
| Amounts receivable within one year | 40/41 | €18,135 | €6,812 | -€11,322 | -62.4% |
| Trade receivables | 40 | €18,010 | €6,800 | -€11,210 | -62.2% |
| Other amounts receivable | 41 | €125 | €12 | -€112 | -90.1% |
| Cash at bank and in hand | 54/58 | €27,282 | €27,683 | +€401 | +1.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €67,891 | €50,189 | -€17,702 | -26.1% |
| Equity | 10/15 | €11,670 | €8,294 | -€3,376 | -28.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,670 | €6,294 | -€3,376 | -34.9% |
| Amounts payable | 17/49 | €56,221 | €41,895 | -€14,326 | -25.5% |
| Amounts payable after more than one year | 17 | €13,199 | €8,556 | -€4,643 | -35.2% |
| Financial debts | 170/4 | €13,199 | €8,556 | -€4,643 | -35.2% |
| Amounts payable within one year | 42/48 | €43,021 | €33,339 | -€9,683 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €4,308 | €4,643 | +€336 | +7.8% |
| Trade debts | 44 | €2,739 | €2,324 | -€415 | -15.1% |
| Suppliers | 440/4 | €2,739 | €2,324 | -€415 | -15.1% |
| Taxes, remuneration and social security | 45 | €18,477 | €16,181 | -€2,296 | -12.4% |
| Taxes | 450/3 | €4,389 | €5,881 | +€1,492 | +34.0% |
| Remuneration and social security | 454/9 | €14,088 | €10,300 | -€3,788 | -26.9% |
| Other amounts payable | 47/48 | €17,498 | €10,190 | -€7,308 | -41.8% |
| Remuneration, social security and pensions | 62 | €125 | €130 | +€5 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,705 | €6,781 | +€75 | +1.1% |
| Other operating charges | 640/8 | €1,451 | €1,373 | -€78 | -5.3% |
| Gross operating margin | 9900 | €23,411 | €8,203 | -€15,208 | -65.0% |
| Operating profit (loss) | 9901 | €15,129 | -€81 | -€15,210 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €1,556 | €1,266 | -€289 | -18.6% |
| Recurring financial charges | 65 | €1,556 | €1,266 | -€289 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €13,574 | -€1,341 | -€14,915 | |
| Income taxes | 67/77 | €4,049 | €1,205 | -€2,844 | -70.2% |
| Profit (loss) for the period | 9904 | €9,525 | -€2,546 | -€12,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,525 | -€2,546 | -€12,071 |
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 28 October 2026 via checked.be.