TRANSPORT DECLERCQ: 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.
TRANSPORT DECLERCQ
Largest movements
- Tangible fixed assets -€13,167
down €13,167 (-23.6%), from €55,881 to €42,714
of which Furniture and vehicles: -€12,419
- Receivables within one year -€4,495
down €4,495 (-22.3%), from €20,143 to €15,648
of which Other amounts receivable: -€3,075
- Other debts -€13,611
down €13,611 (-90.7%), from €15,000 to €1,389
- Reserves +€10,527
up €10,527 (+6.2%), from €171,138 to €181,665
of which Distributable reserves: +€10,527
- Debts after one year -€10,417
down €10,417 (-27.9%), from €37,300 to €26,883
- Trade debts -€5,284
down €5,284 (-32.8%), from €16,109 to €10,825
- Short-term financial debts +€3,837
up €3,837 (+143%), from €2,687 to €6,524
- Gross operating margin +€4,877
up €4,877 (+21.1%), from €23,146 to €28,023
- Depreciation +€4,709
up €4,709 (+55.7%), from €8,458 to €13,167
- Financial income -€584
down €584 (-9.0%), from €6,468 to €5,884
- Financial charges +€513
up €513 (+17.8%), from €2,879 to €3,392
- Taxes +€449
up €449 (+8.6%), from €5,235 to €5,683
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 | €276,024 | €259,117 | -€16,906 | -6.1% |
| Fixed assets | 21/28 | €55,881 | €42,714 | -€13,167 | -23.6% |
| Tangible fixed assets | 22/27 | €55,881 | €42,714 | -€13,167 | -23.6% |
| Plant, machinery and equipment | 23 | €1,862 | €1,114 | -€748 | -40.2% |
| Furniture and vehicles | 24 | €54,019 | €41,600 | -€12,419 | -23.0% |
| Current assets | 29/58 | €220,143 | €216,403 | -€3,739 | -1.7% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,143 | €15,648 | -€4,495 | -22.3% |
| Trade receivables | 40 | €6,985 | €5,566 | -€1,419 | -20.3% |
| Other amounts receivable | 41 | €13,157 | €10,082 | -€3,075 | -23.4% |
| Cash at bank and in hand | 54/58 | - | €381 | +€381 | |
| Deferred charges and accrued income | 490/1 | - | €375 | +€375 | |
| Total equity and liabilities | 10/49 | €276,024 | €259,117 | -€16,906 | -6.1% |
| Equity | 10/15 | €183,559 | €194,097 | +€10,537 | +5.7% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €171,138 | €181,665 | +€10,527 | +6.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €169,279 | €179,806 | +€10,527 | +6.2% |
| Profit (loss) carried forward | 14 | €27 | €37 | +€11 | +40.6% |
| Amounts payable | 17/49 | €92,464 | €65,021 | -€27,444 | -29.7% |
| Amounts payable after more than one year | 17 | €37,300 | €26,883 | -€10,417 | -27.9% |
| Financial debts | 170/4 | €37,300 | €26,883 | -€10,417 | -27.9% |
| Amounts payable within one year | 42/48 | €53,814 | €35,870 | -€17,944 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €13,382 | €10,417 | -€2,965 | -22.2% |
| Financial debts | 43 | €2,687 | €6,524 | +€3,837 | +143% |
| Credit institutions | 430/8 | €2,687 | €6,524 | +€3,837 | +143% |
| Trade debts | 44 | €16,109 | €10,825 | -€5,284 | -32.8% |
| Suppliers | 440/4 | €16,109 | €10,825 | -€5,284 | -32.8% |
| Taxes, remuneration and social security | 45 | €6,635 | €6,715 | +€79 | +1.2% |
| Taxes | 450/3 | €6,635 | €6,715 | +€79 | +1.2% |
| Other amounts payable | 47/48 | €15,000 | €1,389 | -€13,611 | -90.7% |
| Accrued charges and deferred income | 492/3 | €1,350 | €2,267 | +€917 | +67.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,458 | €13,167 | +€4,709 | +55.7% |
| Other operating charges | 640/8 | €1,116 | €1,127 | +€11 | +1.0% |
| Gross operating margin | 9900 | €23,146 | €28,023 | +€4,877 | +21.1% |
| Operating profit (loss) | 9901 | €13,573 | €13,729 | +€156 | +1.2% |
| Financial income | 75/76B | €6,468 | €5,884 | -€584 | -9.0% |
| Recurring financial income | 75 | €6,468 | €5,884 | -€584 | -9.0% |
| Financial charges | 65/66B | €2,879 | €3,392 | +€513 | +17.8% |
| Recurring financial charges | 65 | €2,879 | €3,392 | +€513 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €17,161 | €16,221 | -€941 | -5.5% |
| Income taxes | 67/77 | €5,235 | €5,683 | +€449 | +8.6% |
| Profit (loss) for the period | 9904 | €11,927 | €10,537 | -€1,389 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,927 | €10,537 | -€1,389 | -11.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.