ALGEMENE ONDERNEMING VAN DELM: 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.
What changed
ALGEMENE ONDERNEMING VAN DELM
NACE 43.120, Site preparation
financial year 31-12-2025 compared with 30-09-2025not consecutivefiled annual accounts (NBB)
Net result for the year
€487,960
30-09-2025 · €487,960
Equity
€1.7m
30-09-2025 · €1.7m
Cash
€1.1m
30-09-2025 · €1.1m
Balance sheet total
€2.7m
30-09-2025 · €2.7m
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
No income-statement line moved by more than 1% of the activity.
From the 30-09-2025 result to the 31-12-2025 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.
Result 30-09-2025
€487,960
Result 31-12-2025
€487,960
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 30-09-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,742,866 | €2,742,866 | = | 0.0% |
| Fixed assets | 21/28 | €893,758 | €893,758 | = | 0.0% |
| Tangible fixed assets | 22/27 | €891,167 | €891,167 | = | 0.0% |
| Land and buildings | 22 | €636,127 | €636,127 | = | 0.0% |
| Plant, machinery and equipment | 23 | €20,474 | €20,474 | = | 0.0% |
| Furniture and vehicles | 24 | €34,105 | €34,105 | = | 0.0% |
| Leasing and similar rights | 25 | €200,461 | €200,461 | = | 0.0% |
| Financial fixed assets | 28 | €2,591 | €2,591 | = | 0.0% |
| Current assets | 29/58 | €1,849,108 | €1,849,108 | = | 0.0% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Contracts in progress | 37 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €634,728 | €634,728 | = | 0.0% |
| Trade receivables | 40 | €612,983 | €612,983 | = | 0.0% |
| Other amounts receivable | 41 | €21,744 | €21,744 | = | 0.0% |
| Current investments | 50/53 | €94,240 | €94,240 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,105,140 | €1,105,140 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,742,866 | €2,742,866 | = | 0.0% |
| Equity | 10/15 | €1,698,940 | €1,698,940 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €64,350 | €64,350 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,350 | €64,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,614,590 | €1,614,590 | = | 0.0% |
| Provisions and deferred taxes | 16 | €15,200 | €15,200 | = | 0.0% |
| Deferred taxes | 168 | €15,200 | €15,200 | = | 0.0% |
| Amounts payable | 17/49 | €1,028,726 | €1,028,726 | = | 0.0% |
| Amounts payable after more than one year | 17 | €297,340 | €297,340 | = | 0.0% |
| Financial debts | 170/4 | €297,340 | €297,340 | = | 0.0% |
| Amounts payable within one year | 42/48 | €700,416 | €700,416 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €119,692 | €119,692 | = | 0.0% |
| Trade debts | 44 | €245,300 | €245,300 | = | 0.0% |
| Suppliers | 440/4 | €245,300 | €245,300 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €59,427 | €59,427 | = | 0.0% |
| Taxes | 450/3 | €48,851 | €48,851 | = | 0.0% |
| Remuneration and social security | 454/9 | €10,576 | €10,576 | = | 0.0% |
| Other amounts payable | 47/48 | €275,997 | €275,997 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €30,970 | €30,970 | = | 0.0% |
| Non-recurring operating income | 76A | €76,000 | €76,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €154,917 | €154,917 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,652 | €98,652 | = | 0.0% |
| Other operating charges | 640/8 | €15,602 | €15,602 | = | 0.0% |
| Gross operating margin | 9900 | €913,378 | €913,378 | = | 0.0% |
| Operating profit (loss) | 9901 | €644,207 | €644,207 | = | 0.0% |
| Financial income | 75/76B | €7,940 | €7,940 | = | 0.0% |
| Recurring financial income | 75 | €7,940 | €7,940 | = | 0.0% |
| Financial charges | 65/66B | -€1,011 | -€1,011 | = | 0.0% |
| Recurring financial charges | 65 | -€1,011 | -€1,011 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €653,158 | €653,158 | = | 0.0% |
| Transfer from deferred taxes | 780 | €3,800 | €3,800 | = | 0.0% |
| Transfer to deferred taxes | 680 | €19,000 | €19,000 | = | 0.0% |
| Income taxes | 67/77 | €149,998 | €149,998 | = | 0.0% |
| Profit (loss) for the period | 9904 | €487,960 | €487,960 | = | 0.0% |
| Transfer from tax-exempt reserves | 789 | €11,400 | €11,400 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €57,000 | €57,000 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €442,360 | €442,360 | = | 0.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2025 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.