Fertiliteitscentrum Dr. Decleer: 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.
Fertiliteitscentrum Dr. Decleer
Largest movements
- Receivables within one year -€485,151
down €485,151 (-71.6%), from €677,999 to €192,848
- Financial fixed assets -€400,764
no longer reported in 2025 (was €400,764)
- Cash +€257,811
up €257,811 (+156%), from €165,289 to €423,101
mainly Receivables within one year (+€485,151) and Investment in fixed assets (net) (+€429,621)
- Tangible fixed assets -€62,948
down €62,948 (-52.2%), from €120,487 to €57,539
of which Furniture and vehicles: -€36,069
- Reserves -€312,768
down €312,768 (-52.7%), from €593,768 to €281,000
- Other debts -€285,610
down €285,610 (-55.3%), from €516,408 to €230,798
- Tax, wage and social debts -€134,623
down €134,623 (-62.1%), from €216,657 to €82,033
of which Taxes: -€138,415
- Trade debts +€33,345
up €33,345 (+91.3%), from €36,532 to €69,877
- Gross operating margin -€811,846
down €811,846 (-66.7%), from €1.2m to €405,751
- Taxes -€181,523
down €181,523 (-80.2%), from €226,374 to €44,851
- Financial charges -€143,718
down €143,718 (-97.4%), from €147,598 to €3,880
of which Non-recurring financial charges: -€100,000
- Staff costs -€17,324
down €17,324 (-7.4%), from €234,532 to €217,208
- Depreciation -€15,067
down €15,067 (-28.6%), from €52,770 to €37,703
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 | €1,384,257 | €682,259 | -€701,998 | -50.7% |
| Fixed assets | 21/28 | €532,204 | €64,880 | -€467,324 | -87.8% |
| Intangible fixed assets | 21 | €10,952 | €7,341 | -€3,612 | -33.0% |
| Tangible fixed assets | 22/27 | €120,487 | €57,539 | -€62,948 | -52.2% |
| Plant, machinery and equipment | 23 | €71,881 | €48,269 | -€23,612 | -32.8% |
| Furniture and vehicles | 24 | €45,338 | €9,270 | -€36,069 | -79.6% |
| Leasing and similar rights | 25 | €3,268 | - | -€3,268 | |
| Financial fixed assets | 28 | €400,764 | - | -€400,764 | |
| Current assets | 29/58 | €852,053 | €617,379 | -€234,674 | -27.5% |
| Amounts receivable within one year | 40/41 | €677,999 | €192,848 | -€485,151 | -71.6% |
| Other amounts receivable | 41 | €677,999 | €192,848 | -€485,151 | -71.6% |
| Cash at bank and in hand | 54/58 | €165,289 | €423,101 | +€257,811 | +156% |
| Deferred charges and accrued income | 490/1 | €8,765 | €1,431 | -€7,335 | -83.7% |
| Total equity and liabilities | 10/49 | €1,384,257 | €682,259 | -€701,998 | -50.7% |
| Equity | 10/15 | €612,332 | €299,550 | -€312,782 | -51.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €593,768 | €281,000 | -€312,768 | -52.7% |
| Distributable reserves | 133 | €593,768 | €281,000 | -€312,768 | -52.7% |
| Profit (loss) carried forward | 14 | €15 | - | -€15 | |
| Amounts payable | 17/49 | €771,925 | €382,709 | -€389,216 | -50.4% |
| Amounts payable within one year | 42/48 | €771,925 | €382,709 | -€389,216 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €2,328 | - | -€2,328 | |
| Trade debts | 44 | €36,532 | €69,877 | +€33,345 | +91.3% |
| Suppliers | 440/4 | €36,532 | €69,877 | +€33,345 | +91.3% |
| Taxes, remuneration and social security | 45 | €216,657 | €82,033 | -€134,623 | -62.1% |
| Taxes | 450/3 | €179,358 | €40,943 | -€138,415 | -77.2% |
| Remuneration and social security | 454/9 | €37,298 | €41,090 | +€3,792 | +10.2% |
| Other amounts payable | 47/48 | €516,408 | €230,798 | -€285,610 | -55.3% |
| Remuneration, social security and pensions | 62 | €234,532 | €217,208 | -€17,324 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,770 | €37,703 | -€15,067 | -28.6% |
| Other operating charges | 640/8 | €5,701 | €4,987 | -€714 | -12.5% |
| Gross operating margin | 9900 | €1,217,597 | €405,751 | -€811,846 | -66.7% |
| Operating profit (loss) | 9901 | €924,594 | €145,854 | -€778,740 | -84.2% |
| Financial income | 75/76B | €12,898 | €218 | -€12,680 | -98.3% |
| Recurring financial income | 75 | €12,898 | €218 | -€12,680 | -98.3% |
| Financial charges | 65/66B | €147,598 | €3,880 | -€143,718 | -97.4% |
| Recurring financial charges | 65 | €47,598 | €3,880 | -€43,718 | -91.8% |
| Non-recurring financial charges | 66B | €100,000 | - | -€100,000 | |
| Profit (loss) for the period before taxes | 9903 | €789,893 | €142,191 | -€647,702 | -82.0% |
| Income taxes | 67/77 | €226,374 | €44,851 | -€181,523 | -80.2% |
| Profit (loss) for the period | 9904 | €563,519 | €97,340 | -€466,179 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €563,519 | €97,340 | -€466,179 | -82.7% |
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 24 October 2026 via checked.be.