LORRY DEKLERCK: 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.
LORRY DEKLERCK
Largest movements
- Receivables within one year -€4,188
down €4,188 (-26.6%), from €15,768 to €11,581
of which Trade receivables: -€5,796
- Cash -€1,891
down €1,891 (-4.0%), from €47,052 to €45,161
mainly Other debts (-€15,000) and Tax, wage and social debts (-€2,030)
- Other debts -€15,000
down €15,000 (-100%), from €15,000 to €0
- Reserves +€9,427
up €9,427 (+22.5%), from €41,807 to €51,235
- Tax, wage and social debts -€2,030
down €2,030 (-54.9%), from €3,699 to €1,669
of which Taxes: -€2,017
- Trade debts +€2,006
up €2,006 (+252%), from €795 to €2,801
- Accrued charges and deferred income -€650
down €650 (-100%), from €650 to €0
- Gross operating margin +€8,352
up €8,352 (+127%), from €6,569 to €14,921
- Depreciation -€4,000
down €4,000 (-88.8%), from €4,504 to €504
- Taxes +€1,842
up €1,842 (+101%), from €1,823 to €3,664
- Other operating charges +€308
up €308 (+31.3%), from €983 to €1,291
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 | €64,951 | €58,705 | -€6,246 | -9.6% |
| Fixed assets | 21/28 | €1,586 | €1,082 | -€504 | -31.8% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -20.8% |
| Tangible fixed assets | 22/27 | €1,385 | €881 | -€504 | -36.4% |
| Furniture and vehicles | 24 | €1,385 | €881 | -€504 | -36.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €63,366 | €57,624 | -€5,742 | -9.1% |
| Amounts receivable within one year | 40/41 | €15,768 | €11,581 | -€4,188 | -26.6% |
| Trade receivables | 40 | €14,101 | €8,305 | -€5,796 | -41.1% |
| Other amounts receivable | 41 | €1,667 | €3,276 | +€1,608 | +96.5% |
| Cash at bank and in hand | 54/58 | €47,052 | €45,161 | -€1,891 | -4.0% |
| Deferred charges and accrued income | 490/1 | €545 | €882 | +€336 | +61.7% |
| Total equity and liabilities | 10/49 | €64,951 | €58,705 | -€6,246 | -9.6% |
| Equity | 10/15 | €44,807 | €54,235 | +€9,427 | +21.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €41,807 | €51,235 | +€9,427 | +22.5% |
| Distributable reserves | 133 | €41,807 | €51,235 | +€9,427 | +22.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,144 | €4,470 | -€15,674 | -77.8% |
| Amounts payable within one year | 42/48 | €19,494 | €4,470 | -€15,024 | -77.1% |
| Trade debts | 44 | €795 | €2,801 | +€2,006 | +252% |
| Suppliers | 440/4 | €795 | €2,801 | +€2,006 | +252% |
| Taxes, remuneration and social security | 45 | €3,699 | €1,669 | -€2,030 | -54.9% |
| Taxes | 450/3 | €2,224 | €207 | -€2,017 | -90.7% |
| Remuneration and social security | 454/9 | €1,475 | €1,462 | -€12 | -0.8% |
| Other amounts payable | 47/48 | €15,000 | €0 | -€15,000 | -100% |
| Accrued charges and deferred income | 492/3 | €650 | €0 | -€650 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,504 | €504 | -€4,000 | -88.8% |
| Other operating charges | 640/8 | €983 | €1,291 | +€308 | +31.3% |
| Gross operating margin | 9900 | €6,569 | €14,921 | +€8,352 | +127% |
| Operating profit (loss) | 9901 | €1,082 | €13,126 | +€12,044 | +1,113% |
| Financial income | 75/76B | €3 | €85 | +€82 | +2,974% |
| Recurring financial income | 75 | €3 | €85 | +€82 | +2,974% |
| Financial charges | 65/66B | €146 | €119 | -€27 | -18.6% |
| Recurring financial charges | 65 | €146 | €119 | -€27 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €939 | €13,092 | +€12,153 | +1,294% |
| Income taxes | 67/77 | €1,823 | €3,664 | +€1,842 | +101% |
| Profit (loss) for the period | 9904 | -€884 | €9,427 | +€10,311 | |
| Profit (loss) for the period to be appropriated | 9905 | -€884 | €9,427 | +€10,311 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.