Le Déclic: 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.
Le Déclic
Largest movements
- Current investments +€111,118
up €111,118 (+64.4%), from €172,669 to €283,787
- Cash -€83,228
down €83,228 (-65.9%), from €126,336 to €43,108
mainly Current investments (-€111,118) and Receivables within one year (-€35,552)
- Receivables within one year +€35,552
up €35,552 (+72.9%), from €48,745 to €84,297
- Tangible fixed assets -€6,911
down €6,911 (-17.6%), from €39,291 to €32,380
of which Land and buildings: -€4,004
- Deferred charges and accrued income +€5,532
up €5,532, from €0 to €5,532
- Accrued charges and deferred income +€57,998
up €57,998 (+161.0%), from €36,019 to €94,017
- Debts after one year -€8,329
down €8,329 (-26.9%), from €30,934 to €22,605
- Profit (loss) carried forward +€5,509
up €5,509 (+35.1%), from €15,702 to €21,211
- Gross operating margin +€40,574
up €40,574 (+8.7%), from €467,532 to €508,106
- Staff costs +€40,095
up €40,095 (+8.9%), from €452,403 to €492,498
- Purchases and services -€23,420
no longer reported in 2025 (was €23,420)
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 | €391,988 | €449,104 | +€57,116 | +14.6% |
| Formation expenses | 20 | €4,947 | - | -€4,947 | |
| Fixed assets | 21/28 | €39,291 | €32,380 | -€6,911 | -17.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €39,291 | €32,380 | -€6,911 | -17.6% |
| Land and buildings | 22 | €25,427 | €21,423 | -€4,004 | -15.7% |
| Plant, machinery and equipment | 23 | €2,044 | €1,533 | -€511 | -25.0% |
| Furniture and vehicles | 24 | €11,820 | €9,424 | -€2,396 | -20.3% |
| Current assets | 29/58 | €347,750 | €416,724 | +€68,974 | +19.8% |
| Amounts receivable within one year | 40/41 | €48,745 | €84,297 | +€35,552 | +72.9% |
| Other amounts receivable | 41 | €48,745 | €84,297 | +€35,552 | +72.9% |
| Current investments | 50/53 | €172,669 | €283,787 | +€111,118 | +64.4% |
| Cash at bank and in hand | 54/58 | €126,336 | €43,108 | -€83,228 | -65.9% |
| Deferred charges and accrued income | 490/1 | €0 | €5,532 | +€5,532 | |
| Total equity and liabilities | 10/49 | €391,988 | €449,104 | +€57,116 | +14.6% |
| Equity | 10/15 | €31,754 | €37,262 | +€5,508 | +17.3% |
| Contributions | 10/11 | €7,376 | €7,375 | -€1 | 0.0% |
| Capital | 10 | €7,376 | €7,375 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | €15,702 | €21,211 | +€5,509 | +35.1% |
| Investment grants | 15 | €8,676 | €8,676 | = | 0.0% |
| Amounts payable | 17/49 | €360,234 | €411,842 | +€51,608 | +14.3% |
| Amounts payable after more than one year | 17 | €30,934 | €22,605 | -€8,329 | -26.9% |
| Financial debts | 170/4 | €30,934 | €22,605 | -€8,329 | -26.9% |
| Amounts payable within one year | 42/48 | €293,281 | €295,220 | +€1,939 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,165 | +€4,165 | |
| Trade debts | 44 | €2,473 | €2,978 | +€505 | +20.4% |
| Suppliers | 440/4 | €2,473 | €2,978 | +€505 | +20.4% |
| Taxes, remuneration and social security | 45 | €65,190 | €62,892 | -€2,298 | -3.5% |
| Taxes | 450/3 | €10,389 | - | -€10,389 | |
| Remuneration and social security | 454/9 | €54,801 | €62,892 | +€8,091 | +14.8% |
| Accrued charges and deferred income | 492/3 | €36,019 | €94,017 | +€57,998 | +161.0% |
| Non-recurring operating income | 76A | €977 | - | -€977 | |
| Goods, raw materials, services and sundry goods | 60/61 | €23,420 | - | -€23,420 | |
| Remuneration, social security and pensions | 62 | €452,403 | €492,498 | +€40,095 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,798 | €8,431 | -€3,367 | -28.5% |
| Other operating charges | 640/8 | €3,379 | €2,354 | -€1,025 | -30.3% |
| Non-recurring operating charges | 66A | - | €24 | +€24 | |
| Gross operating margin | 9900 | €467,532 | €508,106 | +€40,574 | +8.7% |
| Operating profit (loss) | 9901 | -€48 | €4,799 | +€4,847 | |
| Financial income | 75/76B | €744 | €1,154 | +€410 | +55.1% |
| Recurring financial income | 75 | €744 | €1,154 | +€410 | +55.1% |
| Financial charges | 65/66B | -€485 | €444 | +€929 | |
| Recurring financial charges | 65 | -€485 | €444 | +€929 | |
| Profit (loss) for the period before taxes | 9903 | €1,181 | €5,509 | +€4,328 | +366.5% |
| Transfer from deferred taxes | 780 | €2,566 | - | -€2,566 | |
| Profit (loss) for the period | 9904 | €3,747 | €5,509 | +€1,762 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,747 | €5,509 | +€1,762 | +47.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.