EVENT PLANNING DECLERCQ: 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.
EVENT PLANNING DECLERCQ
Largest movements
- Cash +€78,929
up €78,929 (+238%), from €33,111 to €112,040
mainly Net result for the year (+€82,965) and Other debts (+€63,745)
- Receivables within one year -€9,226
down €9,226 (-6.4%), from €143,051 to €133,825
of which Trade receivables: -€10,729
- Other debts +€63,745
up €63,745 (+101%), from €62,897 to €126,642
- Reserves +€17,883
up €17,883 (+24.5%), from €73,060 to €90,943
of which Distributable reserves: +€17,883
- Tax, wage and social debts -€11,267
down €11,267 (-50.0%), from €22,547 to €11,280
of which Taxes: -€10,231
- Gross operating margin +€16,906
up €16,906 (+15.9%), from €106,442 to €123,348
- Taxes +€5,933
up €5,933 (+23.6%), from €25,112 to €31,045
- Financial charges +€3,644
up €3,644 (+178%), from €2,053 to €5,697
- Depreciation -€2,249
down €2,249 (-47.6%), from €4,729 to €2,479
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 | €180,224 | €250,821 | +€70,597 | +39.2% |
| Fixed assets | 21/28 | €3,674 | €4,632 | +€958 | +26.1% |
| Tangible fixed assets | 22/27 | €1,674 | €2,632 | +€958 | +57.2% |
| Furniture and vehicles | 24 | €1,674 | €2,632 | +€958 | +57.2% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €176,550 | €246,189 | +€69,639 | +39.4% |
| Amounts receivable within one year | 40/41 | €143,051 | €133,825 | -€9,226 | -6.4% |
| Trade receivables | 40 | €57,599 | €46,870 | -€10,729 | -18.6% |
| Other amounts receivable | 41 | €85,453 | €86,955 | +€1,502 | +1.8% |
| Cash at bank and in hand | 54/58 | €33,111 | €112,040 | +€78,929 | +238% |
| Deferred charges and accrued income | 490/1 | €387 | €324 | -€63 | -16.3% |
| Total equity and liabilities | 10/49 | €180,224 | €250,821 | +€70,597 | +39.2% |
| Equity | 10/15 | €94,060 | €111,943 | +€17,883 | +19.0% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €73,060 | €90,943 | +€17,883 | +24.5% |
| Non-distributable reserves | 130/1 | €649 | €649 | = | 0.0% |
| Reserves not available under the articles | 1311 | €349 | €349 | = | 0.0% |
| Other | 1319 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €72,411 | €90,295 | +€17,883 | +24.7% |
| Amounts payable | 17/49 | €86,164 | €138,877 | +€52,714 | +61.2% |
| Amounts payable within one year | 42/48 | €86,164 | €138,877 | +€52,714 | +61.2% |
| Trade debts | 44 | €719 | €956 | +€237 | +32.9% |
| Suppliers | 440/4 | €719 | €956 | +€237 | +32.9% |
| Taxes, remuneration and social security | 45 | €22,547 | €11,280 | -€11,267 | -50.0% |
| Taxes | 450/3 | €21,211 | €10,980 | -€10,231 | -48.2% |
| Remuneration and social security | 454/9 | €1,336 | €300 | -€1,036 | -77.5% |
| Other amounts payable | 47/48 | €62,897 | €126,642 | +€63,745 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,729 | €2,479 | -€2,249 | -47.6% |
| Other operating charges | 640/8 | €1,374 | €1,163 | -€211 | -15.4% |
| Gross operating margin | 9900 | €106,442 | €123,348 | +€16,906 | +15.9% |
| Operating profit (loss) | 9901 | €100,340 | €119,706 | +€19,367 | +19.3% |
| Financial income | 75/76B | €130 | - | -€130 | |
| Recurring financial income | 75 | €130 | - | -€130 | |
| Financial charges | 65/66B | €2,053 | €5,697 | +€3,644 | +178% |
| Recurring financial charges | 65 | €2,053 | €5,697 | +€3,644 | +178% |
| Profit (loss) for the period before taxes | 9903 | €98,417 | €114,010 | +€15,593 | +15.8% |
| Income taxes | 67/77 | €25,112 | €31,045 | +€5,933 | +23.6% |
| Profit (loss) for the period | 9904 | €73,305 | €82,965 | +€9,660 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,305 | €82,965 | +€9,660 | +13.2% |
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 13 October 2026 via checked.be.