DR DECLEYRE-BADIU: what changed
What changed
DR DECLEYRE-BADIU
filed annual accounts (NBB)
Net result for the year
€58,835
2024 · €81,688-€22,853
Equity
€200,669
2024 · €250,074-€49,404
Cash
€13,472
2024 · €12,885+€586
Balance sheet total
€289,069
2024 · €366,168-€77,099
Largest movements
Assets
- Receivables after one year -€28,572
down €28,572 (-20.4%), from €140,000 to €111,428
- Tangible fixed assets -€25,586
down €25,586 (-16.9%), from €151,312 to €125,726
of which Land and buildings: -€26,180
- Receivables within one year -€24,155
down €24,155 (-45.2%), from €53,394 to €29,239
of which Other amounts receivable: -€29,693
Equity and liabilities
- Reserves -€55,100
down €55,100 (-23.3%), from €235,986 to €180,886
of which Distributable reserves: -€53,240
- Debts after one year -€32,514
down €32,514 (-50.5%), from €64,432 to €31,918
- Other debts +€19,284
up €19,284 (+41,365%), from €47 to €19,331
- Current portion of long-term debt -€10,211
down €10,211 (-23.7%), from €43,125 to €32,913
- Tax, wage and social debts -€4,706
down €4,706 (-78.4%), from €6,000 to €1,294
Income statement
- Gross operating margin -€47,835
down €47,835 (-27.3%), from €175,059 to €127,224
- Depreciation -€12,008
down €12,008 (-26.7%), from €45,003 to €32,995
- Taxes -€10,345
down €10,345 (-29.8%), from €34,664 to €24,319
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
€81,688
Gross operating margin
-€47,835
Depreciation
+€12,008
Other operating charges
+€1,669
Financial income
+€20
Financial charges
+€941
Taxes
+€10,345
Result 2025
€58,835
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
+€158,961
Investment
-€7,409
Financing
-€150,965
Cash 2024
€12,885
From operations (derived)
+€158,961
Net result for the year
+€58,835
Depreciation
+€32,995
Receivables after one year
+€28,572
Receivables within one year
+€24,155
Deferred charges and accrued income
-€628
Trade debts
+€453
Tax, wage and social debts
-€4,706
Other debts
+€19,284
Investment (derived)
-€7,409
Investment in fixed assets (net)
-€7,409
Financing
-€150,965
Debts after one year
-€32,514
Current portion of long-term debt
-€10,211
Contributions, distributions and other
-€108,240
Cash 2025
€13,472
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €366,168 | €289,069 | -€77,099 | -21.1% |
| Fixed assets | 21/28 | €151,312 | €125,726 | -€25,586 | -16.9% |
| Tangible fixed assets | 22/27 | €151,312 | €125,726 | -€25,586 | -16.9% |
| Land and buildings | 22 | €103,399 | €77,219 | -€26,180 | -25.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €47,913 | €48,507 | +€593 | +1.2% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €214,856 | €163,343 | -€51,513 | -24.0% |
| Amounts receivable after more than one year | 29 | €140,000 | €111,428 | -€28,572 | -20.4% |
| Other amounts receivable | 291 | €140,000 | €111,428 | -€28,572 | -20.4% |
| Amounts receivable within one year | 40/41 | €53,394 | €29,239 | -€24,155 | -45.2% |
| Trade receivables | 40 | €11,683 | €17,222 | +€5,539 | +47.4% |
| Other amounts receivable | 41 | €41,711 | €12,017 | -€29,693 | -71.2% |
| Cash at bank and in hand | 54/58 | €12,885 | €13,472 | +€586 | +4.6% |
| Deferred charges and accrued income | 490/1 | €8,576 | €9,204 | +€628 | +7.3% |
| Total equity and liabilities | 10/49 | €366,168 | €289,069 | -€77,099 | -21.1% |
| Equity | 10/15 | €250,074 | €200,669 | -€49,404 | -19.8% |
| Contributions | 10/11 | €12,400 | €14,260 | +€1,860 | +15.0% |
| Reserves | 13 | €235,986 | €180,886 | -€55,100 | -23.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €234,126 | €180,886 | -€53,240 | -22.7% |
| Profit (loss) carried forward | 14 | €1,688 | €5,523 | +€3,835 | +227% |
| Amounts payable | 17/49 | €116,094 | €88,400 | -€27,695 | -23.9% |
| Amounts payable after more than one year | 17 | €64,432 | €31,918 | -€32,514 | -50.5% |
| Financial debts | 170/4 | €64,432 | €31,918 | -€32,514 | -50.5% |
| Amounts payable within one year | 42/48 | €51,662 | €56,482 | +€4,820 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €43,125 | €32,913 | -€10,211 | -23.7% |
| Trade debts | 44 | €2,491 | €2,944 | +€453 | +18.2% |
| Suppliers | 440/4 | €2,491 | €2,944 | +€453 | +18.2% |
| Taxes, remuneration and social security | 45 | €6,000 | €1,294 | -€4,706 | -78.4% |
| Taxes | 450/3 | €6,000 | €1,294 | -€4,706 | -78.4% |
| Other amounts payable | 47/48 | €47 | €19,331 | +€19,284 | +41,365% |
| Non-recurring operating income | 76A | - | €10,500 | +€10,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,003 | €32,995 | -€12,008 | -26.7% |
| Other operating charges | 640/8 | €8,485 | €6,816 | -€1,669 | -19.7% |
| Gross operating margin | 9900 | €175,059 | €127,224 | -€47,835 | -27.3% |
| Operating profit (loss) | 9901 | €121,571 | €87,413 | -€34,159 | -28.1% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €5,220 | €4,278 | -€941 | -18.0% |
| Recurring financial charges | 65 | €5,220 | €4,278 | -€941 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €116,352 | €83,154 | -€33,197 | -28.5% |
| Income taxes | 67/77 | €34,664 | €24,319 | -€10,345 | -29.8% |
| Profit (loss) for the period | 9904 | €81,688 | €58,835 | -€22,853 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €81,688 | €58,835 | -€22,853 | -28.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.