Transport Declercq Patrick: 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 Patrick
Largest movements
- Cash +€24,665
up €24,665 (+48.3%), from €51,114 to €75,780
mainly Net result for the year (+€22,932) and Other debts (+€9,076)
- Stocks and contracts +€11,300
up €11,300 (+127.7%), from €8,850 to €20,150
- Receivables within one year -€2,434
down €2,434 (-70.2%), from €3,467 to €1,033
- Reserves +€22,932
up €22,932 (+98.4%), from €23,302 to €46,235
of which Distributable reserves: +€22,932
- Other debts +€9,076
up €9,076 (+53.8%), from €16,884 to €25,959
- Tax, wage and social debts +€1,563
new in 2025: €1,563
- Gross operating margin +€5,742
up €5,742 (+18.9%), from €30,323 to €36,065
- Taxes +€1,793
up €1,793 (+18.3%), from €9,770 to €11,563
- Other operating charges -€431
down €431 (-64.4%), from €669 to €239
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 | €63,431 | €96,962 | +€33,531 | +52.9% |
| Current assets | 29/58 | €63,431 | €96,962 | +€33,531 | +52.9% |
| Stocks and contracts in progress | 3 | €8,850 | €20,150 | +€11,300 | +127.7% |
| Contracts in progress | 37 | €8,850 | €20,150 | +€11,300 | +127.7% |
| Amounts receivable within one year | 40/41 | €3,467 | €1,033 | -€2,434 | -70.2% |
| Other amounts receivable | 41 | €3,467 | €1,033 | -€2,434 | -70.2% |
| Cash at bank and in hand | 54/58 | €51,114 | €75,780 | +€24,665 | +48.3% |
| Total equity and liabilities | 10/49 | €63,431 | €96,962 | +€33,531 | +52.9% |
| Equity | 10/15 | €46,508 | €69,440 | +€22,932 | +49.3% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €23,302 | €46,235 | +€22,932 | +98.4% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €20,824 | €43,756 | +€22,932 | +110.1% |
| Profit (loss) carried forward | 14 | -€1,584 | -€1,584 | = | 0.0% |
| Amounts payable | 17/49 | €16,923 | €27,522 | +€10,599 | +62.6% |
| Amounts payable within one year | 42/48 | €16,923 | €27,522 | +€10,599 | +62.6% |
| Trade debts | 44 | €40 | - | -€40 | |
| Suppliers | 440/4 | €40 | - | -€40 | |
| Taxes, remuneration and social security | 45 | - | €1,563 | +€1,563 | |
| Taxes | 450/3 | - | €1,563 | +€1,563 | |
| Other amounts payable | 47/48 | €16,884 | €25,959 | +€9,076 | +53.8% |
| Other operating charges | 640/8 | €669 | €239 | -€431 | -64.4% |
| Gross operating margin | 9900 | €30,323 | €36,065 | +€5,742 | +18.9% |
| Operating profit (loss) | 9901 | €29,654 | €35,827 | +€6,173 | +20.8% |
| Financial charges | 65/66B | €1,043 | €1,332 | +€288 | +27.6% |
| Recurring financial charges | 65 | €1,043 | €1,332 | +€288 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €28,611 | €34,495 | +€5,884 | +20.6% |
| Income taxes | 67/77 | €9,770 | €11,563 | +€1,793 | +18.3% |
| Profit (loss) for the period | 9904 | €18,840 | €22,932 | +€4,092 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,840 | €22,932 | +€4,092 | +21.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.