DECRU MARC: what changed
What changed
DECRU MARC
NACE 43.211, General electrical installation work
filed annual accounts (NBB)
Net result for the year
€106,748
2024 · €94,006+€12,741
Equity
€1.1m
2024 · €1.1m-€28,252
Cash
€11,954
2024 · €104,857-€92,903
Balance sheet total
€1.4m
2024 · €1.3m+€121,021
Largest movements
Assets
- Receivables within one year +€102,432
up €102,432 (+40.9%), from €250,427 to €352,859
of which Trade receivables: +€86,878
- Stocks and contracts +€98,161
up €98,161 (+25.8%), from €380,191 to €478,352
of which Contracts in progress: +€87,072
- Cash -€92,903
down €92,903 (-88.6%), from €104,857 to €11,954
mainly Contributions, distributions and other (-€135,000) and Receivables within one year (-€102,432)
- Tangible fixed assets +€14,469
up €14,469 (+2.7%), from €541,557 to €556,026
of which Furniture and vehicles: +€32,446
Equity and liabilities
- Contributions -€135,000
down €135,000 (-87.1%), from €155,000 to €20,000
- Reserves +€106,748
up €106,748 (+12.4%), from €859,798 to €966,546
of which Distributable reserves: +€106,748
- Other debts +€94,344
up €94,344 (+4,632%), from €2,037 to €96,381
- Short-term financial debts +€43,000
new in 2025: €43,000
- Debts after one year -€19,381
down €19,381 (-41.5%), from €46,679 to €27,298
of which Financial debts: -€19,381
Income statement
- Gross operating margin +€57,085
up €57,085 (+14.6%), from €390,427 to €447,512
- Staff costs +€39,967
up €39,967 (+19.6%), from €203,839 to €243,806
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€94,006
Gross operating margin
+€57,085
Staff costs
-€39,967
Depreciation
-€587
Other operating charges
-€306
Financial income
+€325
Financial charges
+€572
Taxes
-€4,381
Result 2025
€106,748
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€78,529
Investment
-€60,339
Financing
-€111,093
Cash 2024
€104,857
From operations (derived)
+€78,529
Net result for the year
+€106,748
Depreciation
+€45,871
Stocks and contracts
-€98,161
Receivables within one year
-€102,432
Deferred charges and accrued income
+€1,137
Trade debts
+€13,615
Tax, wage and social debts
+€18,181
Advances received
-€1,690
Other debts
+€94,344
Accrued charges and deferred income
+€917
Investment (derived)
-€60,339
Investment in fixed assets (net)
-€60,339
Financing
-€111,093
Debts after one year
-€19,381
Current portion of long-term debt
+€288
Short-term financial debts
+€43,000
Contributions, distributions and other
-€135,000
Cash 2025
€11,954
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,288,035 | €1,409,057 | +€121,021 | +9.4% |
| Fixed assets | 21/28 | €541,807 | €556,276 | +€14,469 | +2.7% |
| Tangible fixed assets | 22/27 | €541,557 | €556,026 | +€14,469 | +2.7% |
| Land and buildings | 22 | €466,902 | €447,399 | -€19,503 | -4.2% |
| Plant, machinery and equipment | 23 | €6,732 | €5,286 | -€1,446 | -21.5% |
| Furniture and vehicles | 24 | €67,923 | €100,369 | +€32,446 | +47.8% |
| Other tangible fixed assets | 26 | €0 | €2,972 | +€2,972 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €746,228 | €852,781 | +€106,553 | +14.3% |
| Stocks and contracts in progress | 3 | €380,191 | €478,352 | +€98,161 | +25.8% |
| Stocks | 30/36 | €174,683 | €185,772 | +€11,089 | +6.3% |
| Contracts in progress | 37 | €205,508 | €292,580 | +€87,072 | +42.4% |
| Amounts receivable within one year | 40/41 | €250,427 | €352,859 | +€102,432 | +40.9% |
| Trade receivables | 40 | €247,112 | €333,989 | +€86,878 | +35.2% |
| Other amounts receivable | 41 | €3,315 | €18,870 | +€15,554 | +469% |
| Cash at bank and in hand | 54/58 | €104,857 | €11,954 | -€92,903 | -88.6% |
| Deferred charges and accrued income | 490/1 | €10,753 | €9,616 | -€1,137 | -10.6% |
| Total equity and liabilities | 10/49 | €1,288,035 | €1,409,057 | +€121,021 | +9.4% |
| Equity | 10/15 | €1,123,583 | €1,095,330 | -€28,252 | -2.5% |
| Contributions | 10/11 | €155,000 | €20,000 | -€135,000 | -87.1% |
| Reserves | 13 | €859,798 | €966,546 | +€106,748 | +12.4% |
| Tax-exempt reserves | 132 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €848,798 | €955,546 | +€106,748 | +12.6% |
| Profit (loss) carried forward | 14 | €108,784 | €108,784 | = | 0.0% |
| Amounts payable | 17/49 | €164,453 | €313,726 | +€149,274 | +90.8% |
| Amounts payable after more than one year | 17 | €46,679 | €27,298 | -€19,381 | -41.5% |
| Financial debts | 170/4 | €45,679 | €26,298 | -€19,381 | -42.4% |
| Other amounts payable | 178/9 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €115,038 | €282,776 | +€167,738 | +146% |
| Current portion of amounts payable after more than one year | 42 | €19,093 | €19,381 | +€288 | +1.5% |
| Financial debts | 43 | - | €43,000 | +€43,000 | |
| Credit institutions | 430/8 | - | €43,000 | +€43,000 | |
| Trade debts | 44 | €78,986 | €92,601 | +€13,615 | +17.2% |
| Suppliers | 440/4 | €78,986 | €92,601 | +€13,615 | +17.2% |
| Advances received on contracts in progress | 46 | €1,690 | - | -€1,690 | |
| Taxes, remuneration and social security | 45 | €13,232 | €31,413 | +€18,181 | +137% |
| Taxes | 450/3 | €3,639 | €8,000 | +€4,360 | +120% |
| Remuneration and social security | 454/9 | €9,593 | €23,413 | +€13,821 | +144% |
| Other amounts payable | 47/48 | €2,037 | €96,381 | +€94,344 | +4,632% |
| Accrued charges and deferred income | 492/3 | €2,736 | €3,653 | +€917 | +33.5% |
| Remuneration, social security and pensions | 62 | €203,839 | €243,806 | +€39,967 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,283 | €45,871 | +€587 | +1.3% |
| Other operating charges | 640/8 | €7,619 | €7,925 | +€306 | +4.0% |
| Gross operating margin | 9900 | €390,427 | €447,512 | +€57,085 | +14.6% |
| Operating profit (loss) | 9901 | €133,686 | €149,910 | +€16,224 | +12.1% |
| Financial income | 75/76B | €2,662 | €2,987 | +€325 | +12.2% |
| Recurring financial income | 75 | €2,662 | €2,987 | +€325 | +12.2% |
| Financial charges | 65/66B | €2,695 | €2,122 | -€572 | -21.2% |
| Recurring financial charges | 65 | €2,695 | €2,122 | -€572 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €133,653 | €150,775 | +€17,122 | +12.8% |
| Income taxes | 67/77 | €39,647 | €44,027 | +€4,381 | +11.0% |
| Profit (loss) for the period | 9904 | €94,006 | €106,748 | +€12,741 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €94,006 | €106,748 | +€12,741 | +13.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.