INTERIOR DECLERCQ: what changed
Two fiscal 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.
INTERIOR DECLERCQ
Largest movements
- Tangible fixed assets -€67,996
down €67,996 (-21.8%), from €312,404 to €244,408
- Receivables within one year -€67,009
down €67,009 (-36.4%), from €183,849 to €116,840
of which Trade receivables: -€68,403
- Stocks and contracts +€33,620
up €33,620 (+17.3%), from €194,496 to €228,116
- Cash +€27,099
up €27,099 (+12.4%), from €218,484 to €245,582
mainly Depreciation (+€81,112) and Receivables within one year (+€67,009)
- Debts after one year -€46,939
down €46,939 (-33.7%), from €139,489 to €92,550
- Advances received -€36,570
down €36,570 (-100.0%), from €36,570 to €0
- Trade debts -€29,220
down €29,220 (-31.4%), from €93,152 to €63,932
- Profit (loss) carried forward +€21,881
up €21,881 (+76.0%), from €28,800 to €50,681
- Current portion of long-term debt +€17,952
up €17,952 (+54.2%), from €33,126 to €51,078
- Gross operating margin -€27,600
down €27,600 (-8.0%), from €343,993 to €316,393
- Depreciation +€20,162
up €20,162 (+33.1%), from €60,949 to €81,112
- Taxes -€13,365
down €13,365 (-51.1%), from €26,161 to €12,795
- Other operating charges -€7,382
down €7,382 (-71.3%), from €10,361 to €2,979
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.
Cash bridge derived
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 | €915,643 | €841,060 | -€74,583 | -8.1% |
| Fixed assets | 21/28 | €317,071 | €249,074 | -€67,996 | -21.4% |
| Tangible fixed assets | 22/27 | €312,404 | €244,408 | -€67,996 | -21.8% |
| Plant, machinery and equipment | 23 | €86,841 | €54,510 | -€32,331 | -37.2% |
| Furniture and vehicles | 24 | €135,424 | €118,044 | -€17,380 | -12.8% |
| Other tangible fixed assets | 26 | €90,140 | €71,854 | -€18,286 | -20.3% |
| Financial fixed assets | 28 | €4,667 | €4,667 | = | 0.0% |
| Current assets | 29/58 | €598,572 | €591,985 | -€6,587 | -1.1% |
| Stocks and contracts in progress | 3 | €194,496 | €228,116 | +€33,620 | +17.3% |
| Stocks | 30/36 | €194,496 | €228,116 | +€33,620 | +17.3% |
| Amounts receivable within one year | 40/41 | €183,849 | €116,840 | -€67,009 | -36.4% |
| Trade receivables | 40 | €150,748 | €82,345 | -€68,403 | -45.4% |
| Other amounts receivable | 41 | €33,101 | €34,495 | +€1,394 | +4.2% |
| Cash at bank and in hand | 54/58 | €218,484 | €245,582 | +€27,099 | +12.4% |
| Deferred charges and accrued income | 490/1 | €1,743 | €1,446 | -€297 | -17.0% |
| Total equity and liabilities | 10/49 | €915,643 | €841,060 | -€74,583 | -8.1% |
| Equity | 10/15 | €528,873 | €550,754 | +€21,881 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €481,474 | €481,474 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €479,614 | €481,474 | +€1,860 | +0.4% |
| Profit (loss) carried forward | 14 | €28,800 | €50,681 | +€21,881 | +76.0% |
| Amounts payable | 17/49 | €386,770 | €290,305 | -€96,464 | -24.9% |
| Amounts payable after more than one year | 17 | €139,489 | €92,550 | -€46,939 | -33.7% |
| Financial debts | 170/4 | €139,489 | €92,550 | -€46,939 | -33.7% |
| Amounts payable within one year | 42/48 | €247,281 | €197,755 | -€49,525 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €33,126 | €51,078 | +€17,952 | +54.2% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €93,152 | €63,932 | -€29,220 | -31.4% |
| Suppliers | 440/4 | €93,152 | €63,932 | -€29,220 | -31.4% |
| Advances received on contracts in progress | 46 | €36,570 | €0 | -€36,570 | -100.0% |
| Taxes, remuneration and social security | 45 | €24,575 | €24,494 | -€82 | -0.3% |
| Taxes | 450/3 | - | €690 | +€690 | |
| Remuneration and social security | 454/9 | €24,575 | €23,804 | -€772 | -3.1% |
| Other amounts payable | 47/48 | €59,858 | €58,234 | -€1,624 | -2.7% |
| Non-recurring operating income | 76A | - | €6,986 | +€6,986 | |
| Remuneration, social security and pensions | 62 | €190,063 | €189,295 | -€768 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,949 | €81,112 | +€20,162 | +33.1% |
| Other operating charges | 640/8 | €10,361 | €2,979 | -€7,382 | -71.3% |
| Gross operating margin | 9900 | €343,993 | €316,393 | -€27,600 | -8.0% |
| Operating profit (loss) | 9901 | €82,620 | €43,008 | -€39,612 | -47.9% |
| Financial income | 75/76B | €158 | €348 | +€190 | +120.9% |
| Recurring financial income | 75 | €158 | €348 | +€190 | +120.9% |
| Financial charges | 65/66B | €6,492 | €8,680 | +€2,187 | +33.7% |
| Recurring financial charges | 65 | €6,492 | €8,680 | +€2,187 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €76,285 | €34,677 | -€41,609 | -54.5% |
| Income taxes | 67/77 | €26,161 | €12,795 | -€13,365 | -51.1% |
| Profit (loss) for the period | 9904 | €50,125 | €21,881 | -€28,243 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,125 | €21,881 | -€28,243 | -56.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.