FOURAGE DE CLERCQ: what changed
What changed
FOURAGE DE CLERCQ
NACE 46.214, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€219,855
2024 · €332,736-€112,881
Equity
€2.7m
2024 · €2.5m+€219,856
Cash
€1.6m
2024 · €1.4m+€177,693
Balance sheet total
€3.5m
2024 · €3.2m+€341,267
Largest movements
Assets
- Cash +€177,693
up €177,693 (+12.3%), from €1.4m to €1.6m
mainly Net result for the year (+€219,855) and Depreciation (+€169,149)
- Tangible fixed assets +€159,550
up €159,550 (+74.2%), from €214,900 to €374,450
of which Furniture and vehicles: +€161,292
- Stocks and contracts +€95,925
up €95,925 (+62.9%), from €152,592 to €248,517
- Receivables within one year -€91,901
down €91,901 (-6.7%), from €1.4m to €1.3m
of which Trade receivables: -€54,940
Equity and liabilities
- Reserves +€219,856
up €219,856 (+8.9%), from €2.5m to €2.7m
of which Distributable reserves: +€219,856
- Debts after one year +€147,371
up €147,371 (+393%), from €37,467 to €184,838
- Trade debts -€110,412
down €110,412 (-36.3%), from €303,777 to €193,365
- Current portion of long-term debt +€107,655
up €107,655 (+198%), from €54,496 to €162,151
Income statement
- Depreciation +€81,081
up €81,081 (+92.1%), from €88,068 to €169,149
- Provisions +€46,498
no longer reported in 2025 (was -€46,498)
- Taxes -€43,861
down €43,861 (-35.1%), from €125,108 to €81,247
- Gross operating margin -€43,578
down €43,578 (-7.0%), from €626,211 to €582,633
- Staff costs -€19,432
down €19,432 (-17.8%), from €109,182 to €89,750
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
€332,736
Gross operating margin
-€43,578
Staff costs
+€19,432
Depreciation
-€81,081
Provisions
-€46,498
Other operating charges
+€1,651
Other operating items
+€782
Financial income
-€8,400
Financial charges
+€950
Taxes
+€43,861
Result 2025
€219,855
raises the resultlowers the resultnot broken down further in the accounts
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
+€251,549
Investment
-€328,700
Financing
+€254,844
Cash 2024
€1.4m
From operations (derived)
+€251,549
Net result for the year
+€219,855
Depreciation
+€169,149
Stocks and contracts
-€95,925
Receivables within one year
+€91,901
Trade debts
-€110,412
Tax, wage and social debts
-€25,781
Other debts
+€2,719
Accrued charges and deferred income
+€42
Investment (derived)
-€328,700
Investment in fixed assets (net)
-€328,700
Financing
+€254,844
Debts after one year
+€147,371
Current portion of long-term debt
+€107,655
Short-term financial debts
-€182
Contributions, distributions and other
+€0
Cash 2025
€1.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,190,690 | €3,531,957 | +€341,267 | +10.7% |
| Fixed assets | 21/28 | €215,104 | €374,655 | +€159,551 | +74.2% |
| Tangible fixed assets | 22/27 | €214,900 | €374,450 | +€159,550 | +74.2% |
| Plant, machinery and equipment | 23 | €5,088 | €3,346 | -€1,742 | -34.2% |
| Furniture and vehicles | 24 | €209,812 | €371,104 | +€161,292 | +76.9% |
| Financial fixed assets | 28 | €204 | €204 | +€0 | +0.2% |
| Current assets | 29/58 | €2,975,586 | €3,157,302 | +€181,716 | +6.1% |
| Stocks and contracts in progress | 3 | €152,592 | €248,517 | +€95,925 | +62.9% |
| Stocks | 30/36 | €152,592 | €248,517 | +€95,925 | +62.9% |
| Amounts receivable within one year | 40/41 | €1,377,371 | €1,285,470 | -€91,901 | -6.7% |
| Trade receivables | 40 | €1,315,293 | €1,260,353 | -€54,940 | -4.2% |
| Other amounts receivable | 41 | €62,078 | €25,116 | -€36,962 | -59.5% |
| Cash at bank and in hand | 54/58 | €1,445,623 | €1,623,316 | +€177,693 | +12.3% |
| Total equity and liabilities | 10/49 | €3,190,690 | €3,531,957 | +€341,267 | +10.7% |
| Equity | 10/15 | €2,486,248 | €2,706,104 | +€219,856 | +8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,467,648 | €2,687,504 | +€219,856 | +8.9% |
| Tax-exempt reserves | 132 | €3,150 | €3,150 | = | 0.0% |
| Distributable reserves | 133 | €2,464,498 | €2,684,354 | +€219,856 | +8.9% |
| Amounts payable | 17/49 | €704,442 | €825,853 | +€121,411 | +17.2% |
| Amounts payable after more than one year | 17 | €37,467 | €184,838 | +€147,371 | +393% |
| Financial debts | 170/4 | €37,467 | €184,838 | +€147,371 | +393% |
| Amounts payable within one year | 42/48 | €666,829 | €640,827 | -€26,002 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €54,496 | €162,151 | +€107,655 | +198% |
| Financial debts | 43 | €58,854 | €58,672 | -€182 | -0.3% |
| Credit institutions | 430/8 | €58,854 | €58,672 | -€182 | -0.3% |
| Trade debts | 44 | €303,777 | €193,365 | -€110,412 | -36.3% |
| Suppliers | 440/4 | €303,777 | €193,365 | -€110,412 | -36.3% |
| Taxes, remuneration and social security | 45 | €41,176 | €15,395 | -€25,781 | -62.6% |
| Taxes | 450/3 | €28,266 | €139 | -€28,127 | -99.5% |
| Remuneration and social security | 454/9 | €12,910 | €15,257 | +€2,347 | +18.2% |
| Other amounts payable | 47/48 | €208,526 | €211,245 | +€2,719 | +1.3% |
| Accrued charges and deferred income | 492/3 | €146 | €188 | +€42 | +28.9% |
| Non-recurring operating income | 76A | - | €20,500 | +€20,500 | |
| Remuneration, social security and pensions | 62 | €109,182 | €89,750 | -€19,432 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,068 | €169,149 | +€81,081 | +92.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€46,498 | - | +€46,498 | |
| Other operating charges | 640/8 | €14,010 | €12,359 | -€1,651 | -11.8% |
| Non-recurring operating charges | 66A | €782 | - | -€782 | |
| Gross operating margin | 9900 | €626,211 | €582,633 | -€43,578 | -7.0% |
| Operating profit (loss) | 9901 | €460,667 | €311,375 | -€149,292 | -32.4% |
| Financial income | 75/76B | €11,114 | €2,714 | -€8,400 | -75.6% |
| Recurring financial income | 75 | €11,114 | €2,714 | -€8,400 | -75.6% |
| Financial charges | 65/66B | €13,937 | €12,987 | -€950 | -6.8% |
| Recurring financial charges | 65 | €13,937 | €12,987 | -€950 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €457,844 | €301,102 | -€156,742 | -34.2% |
| Income taxes | 67/77 | €125,108 | €81,247 | -€43,861 | -35.1% |
| Profit (loss) for the period | 9904 | €332,736 | €219,855 | -€112,881 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €332,736 | €219,855 | -€112,881 | -33.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.