Decruyenaere: 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.
Decruyenaere
Largest movements
- Tangible fixed assets +€108,478
up €108,478 (+34.3%), from €315,855 to €424,333
of which Land and buildings: +€115,216
- Receivables within one year -€18,341
down €18,341 (-31.3%), from €58,633 to €40,292
of which Other amounts receivable: -€14,369
- Cash -€17,210
down €17,210 (-22.3%), from €77,174 to €59,964
mainly Investment in fixed assets (net) (-€144,951) and Contributions, distributions and other (-€47,694)
- Debts after one year +€53,246
up €53,246 (+23.2%), from €229,627 to €282,873
- Trade debts +€40,529
up €40,529 (+568%), from €7,140 to €47,668
- Tax, wage and social debts -€9,566
down €9,566 (-50.1%), from €19,103 to €9,537
of which Taxes: -€9,566
- Contributions -€6,400
down €6,400 (-98.5%), from €6,500 to €100
- Gross operating margin +€14,359
up €14,359 (+16.6%), from €86,664 to €101,023
- Depreciation +€12,466
up €12,466 (+51.9%), from €24,007 to €36,473
- Financial charges +€5,491
up €5,491 (+77.3%), from €7,107 to €12,598
- Financial income -€1,519
down €1,519 (-33.4%), from €4,548 to €3,029
- Other operating charges -€1,364
down €1,364 (-45.0%), from €3,028 to €1,664
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 | €541,726 | €614,991 | +€73,266 | +13.5% |
| Fixed assets | 21/28 | €315,855 | €424,333 | +€108,478 | +34.3% |
| Tangible fixed assets | 22/27 | €315,855 | €424,333 | +€108,478 | +34.3% |
| Land and buildings | 22 | €245,001 | €360,217 | +€115,216 | +47.0% |
| Plant, machinery and equipment | 23 | €10,057 | €7,594 | -€2,462 | -24.5% |
| Furniture and vehicles | 24 | €46,390 | €45,392 | -€998 | -2.2% |
| Other tangible fixed assets | 26 | €14,408 | €11,129 | -€3,279 | -22.8% |
| Current assets | 29/58 | €225,871 | €190,659 | -€35,212 | -15.6% |
| Amounts receivable within one year | 40/41 | €58,633 | €40,292 | -€18,341 | -31.3% |
| Trade receivables | 40 | €34,473 | €30,501 | -€3,972 | -11.5% |
| Other amounts receivable | 41 | €24,161 | €9,792 | -€14,369 | -59.5% |
| Current investments | 50/53 | €87,283 | €87,283 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,174 | €59,964 | -€17,210 | -22.3% |
| Deferred charges and accrued income | 490/1 | €2,781 | €3,119 | +€339 | +12.2% |
| Total equity and liabilities | 10/49 | €541,726 | €614,991 | +€73,266 | +13.5% |
| Equity | 10/15 | €249,517 | €239,191 | -€10,325 | -4.1% |
| Contributions | 10/11 | €6,500 | €100 | -€6,400 | -98.5% |
| Reserves | 13 | €243,017 | €239,091 | -€3,925 | -1.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €243,017 | €239,091 | -€3,925 | -1.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €292,209 | €375,800 | +€83,591 | +28.6% |
| Amounts payable after more than one year | 17 | €229,627 | €282,873 | +€53,246 | +23.2% |
| Financial debts | 170/4 | €229,627 | €282,873 | +€53,246 | +23.2% |
| Amounts payable within one year | 42/48 | €60,070 | €91,565 | +€31,495 | +52.4% |
| Current portion of amounts payable after more than one year | 42 | €33,028 | €34,360 | +€1,332 | +4.0% |
| Trade debts | 44 | €7,140 | €47,668 | +€40,529 | +568% |
| Suppliers | 440/4 | €7,140 | €47,668 | +€40,529 | +568% |
| Taxes, remuneration and social security | 45 | €19,103 | €9,537 | -€9,566 | -50.1% |
| Taxes | 450/3 | €15,403 | €5,837 | -€9,566 | -62.1% |
| Remuneration and social security | 454/9 | €3,700 | €3,700 | = | 0.0% |
| Other amounts payable | 47/48 | €800 | €0 | -€800 | -100% |
| Accrued charges and deferred income | 492/3 | €2,512 | €1,362 | -€1,150 | -45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,007 | €36,473 | +€12,466 | +51.9% |
| Other operating charges | 640/8 | €3,028 | €1,664 | -€1,364 | -45.0% |
| Non-recurring operating charges | 66A | €580 | €0 | -€580 | -100% |
| Gross operating margin | 9900 | €86,664 | €101,023 | +€14,359 | +16.6% |
| Operating profit (loss) | 9901 | €59,048 | €62,886 | +€3,838 | +6.5% |
| Financial income | 75/76B | €4,548 | €3,029 | -€1,519 | -33.4% |
| Recurring financial income | 75 | €4,548 | €3,029 | -€1,519 | -33.4% |
| Financial charges | 65/66B | €7,107 | €12,598 | +€5,491 | +77.3% |
| Recurring financial charges | 65 | €7,107 | €12,598 | +€5,491 | +77.3% |
| Profit (loss) for the period before taxes | 9903 | €56,489 | €53,317 | -€3,172 | -5.6% |
| Income taxes | 67/77 | €17,020 | €15,948 | -€1,072 | -6.3% |
| Profit (loss) for the period | 9904 | €39,469 | €37,369 | -€2,100 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,469 | €37,369 | -€2,100 | -5.3% |
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 16 October 2026 via checked.be.