FRANS DEKLERCK METAALCONSTRUCTIE: what changed
FRANS DEKLERCK METAALCONSTRUCTIE
Largest movements
- Tangible fixed assets -€3,588
down €3,588 (-10.8%), from €33,287 to €29,699
of which Furniture and vehicles: -€7,304
- Receivables within one year +€2,834
up €2,834 (+88.4%), from €3,204 to €6,039
of which Trade receivables: +€2,163
- Cash -€2,469
down €2,469 (-6.2%), from €40,046 to €37,577
mainly Debts after one year (-€5,962) and Investment in fixed assets (net) (-€4,855)
- Deferred charges and accrued income -€1,922
down €1,922 (-89.0%), from €2,159 to €237
- Debts after one year -€5,962
down €5,962 (-30.5%), from €19,558 to €13,597
- Other debts +€1,610
up €1,610 (+21.7%), from €7,408 to €9,018
- Gross operating margin -€9,544
down €9,544 (-47.4%), from €20,117 to €10,573
- Taxes -€2,424
down €2,424 (-89.4%), from €2,710 to €286
- Depreciation +€1,070
up €1,070 (+14.5%), from €7,373 to €8,443
- Financial charges -€590
down €590 (-34.9%), from €1,689 to €1,099
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,697 | €73,551 | -€5,145 | -6.5% |
| Fixed assets | 21/28 | €33,287 | €29,699 | -€3,588 | -10.8% |
| Tangible fixed assets | 22/27 | €33,287 | €29,699 | -€3,588 | -10.8% |
| Plant, machinery and equipment | 23 | €3,353 | €7,069 | +€3,716 | +111% |
| Furniture and vehicles | 24 | €29,934 | €22,630 | -€7,304 | -24.4% |
| Current assets | 29/58 | €45,410 | €43,853 | -€1,557 | -3.4% |
| Amounts receivable within one year | 40/41 | €3,204 | €6,039 | +€2,834 | +88.4% |
| Trade receivables | 40 | - | €2,163 | +€2,163 | |
| Other amounts receivable | 41 | €3,204 | €3,875 | +€671 | +20.9% |
| Cash at bank and in hand | 54/58 | €40,046 | €37,577 | -€2,469 | -6.2% |
| Deferred charges and accrued income | 490/1 | €2,159 | €237 | -€1,922 | -89.0% |
| Total equity and liabilities | 10/49 | €78,697 | €73,551 | -€5,145 | -6.5% |
| Equity | 10/15 | €43,404 | €43,850 | +€447 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,804 | €25,250 | +€447 | +1.8% |
| Distributable reserves | 133 | €24,804 | €25,250 | +€447 | +1.8% |
| Amounts payable | 17/49 | €35,293 | €29,701 | -€5,592 | -15.8% |
| Amounts payable after more than one year | 17 | €19,558 | €13,597 | -€5,962 | -30.5% |
| Financial debts | 170/4 | €19,558 | €13,597 | -€5,962 | -30.5% |
| Amounts payable within one year | 42/48 | €15,215 | €15,979 | +€764 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €5,772 | €5,962 | +€189 | +3.3% |
| Trade debts | 44 | €613 | €322 | -€291 | -47.4% |
| Suppliers | 440/4 | €613 | €322 | -€291 | -47.4% |
| Taxes, remuneration and social security | 45 | €1,422 | €677 | -€745 | -52.4% |
| Taxes | 450/3 | €1,422 | €677 | -€745 | -52.4% |
| Other amounts payable | 47/48 | €7,408 | €9,018 | +€1,610 | +21.7% |
| Accrued charges and deferred income | 492/3 | €520 | €126 | -€394 | -75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,373 | €8,443 | +€1,070 | +14.5% |
| Other operating charges | 640/8 | €445 | €410 | -€35 | -7.8% |
| Gross operating margin | 9900 | €20,117 | €10,573 | -€9,544 | -47.4% |
| Operating profit (loss) | 9901 | €12,299 | €1,720 | -€10,579 | -86.0% |
| Financial income | 75/76B | €255 | €112 | -€143 | -56.0% |
| Recurring financial income | 75 | €255 | €112 | -€143 | -56.0% |
| Financial charges | 65/66B | €1,689 | €1,099 | -€590 | -34.9% |
| Recurring financial charges | 65 | €1,689 | €1,099 | -€590 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €10,865 | €733 | -€10,132 | -93.3% |
| Income taxes | 67/77 | €2,710 | €286 | -€2,424 | -89.4% |
| Profit (loss) for the period | 9904 | €8,155 | €447 | -€7,708 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,155 | €447 | -€7,708 | -94.5% |
Next steps
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 2 November 2026 via checked.be.