B&B DELECLUSE: 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.
B&B DELECLUSE
Largest movements
- Tangible fixed assets +€39,643
up €39,643 (+23.1%), from €171,397 to €211,040
of which Plant, machinery and equipment: +€24,321
- Cash +€32,088
up €32,088 (+56.1%), from €57,156 to €89,244
mainly Trade debts (+€73,508) and Net result for the year (+€43,210)
- Receivables within one year +€22,090
up €22,090 (+48.7%), from €45,353 to €67,443
of which Trade receivables: +€18,355
- Stocks and contracts +€14,500
up €14,500 (+46.0%), from €31,534 to €46,034
- Trade debts +€73,508
up €73,508 (+271%), from €27,142 to €100,650
- Reserves +€43,210
up €43,210 (+53.5%), from €80,758 to €123,968
- Debts after one year -€16,797
down €16,797 (-16.7%), from €100,342 to €83,545
- Tax, wage and social debts +€11,922
up €11,922 (+235%), from €5,078 to €17,000
of which Taxes: +€6,680
- Gross operating margin +€86,557
up €86,557 (+34.5%), from €251,182 to €337,739
- Staff costs +€37,884
up €37,884 (+18.6%), from €204,181 to €242,065
- Taxes +€9,995
up €9,995 (+106%), from €9,419 to €19,414
- Depreciation +€6,815
up €6,815 (+38.0%), from €17,958 to €24,774
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 | €312,534 | €422,932 | +€110,397 | +35.3% |
| Fixed assets | 21/28 | €171,639 | €211,282 | +€39,643 | +23.1% |
| Tangible fixed assets | 22/27 | €171,397 | €211,040 | +€39,643 | +23.1% |
| Land and buildings | 22 | €134,329 | €130,883 | -€3,446 | -2.6% |
| Plant, machinery and equipment | 23 | €14,417 | €38,738 | +€24,321 | +169% |
| Furniture and vehicles | 24 | €22,652 | €41,419 | +€18,767 | +82.9% |
| Financial fixed assets | 28 | €242 | €242 | = | 0.0% |
| Current assets | 29/58 | €140,895 | €211,650 | +€70,755 | +50.2% |
| Stocks and contracts in progress | 3 | €31,534 | €46,034 | +€14,500 | +46.0% |
| Stocks | 30/36 | €31,534 | €46,034 | +€14,500 | +46.0% |
| Amounts receivable within one year | 40/41 | €45,353 | €67,443 | +€22,090 | +48.7% |
| Trade receivables | 40 | €41,035 | €59,389 | +€18,355 | +44.7% |
| Other amounts receivable | 41 | €4,318 | €8,054 | +€3,736 | +86.5% |
| Cash at bank and in hand | 54/58 | €57,156 | €89,244 | +€32,088 | +56.1% |
| Deferred charges and accrued income | 490/1 | €6,853 | €8,929 | +€2,076 | +30.3% |
| Total equity and liabilities | 10/49 | €312,534 | €422,932 | +€110,397 | +35.3% |
| Equity | 10/15 | €147,584 | €189,961 | +€42,377 | +28.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,758 | €123,968 | +€43,210 | +53.5% |
| Distributable reserves | 133 | €80,758 | €123,968 | +€43,210 | +53.5% |
| Profit (loss) carried forward | 14 | €60,626 | €59,793 | -€833 | -1.4% |
| Amounts payable | 17/49 | €164,951 | €232,971 | +€68,020 | +41.2% |
| Amounts payable after more than one year | 17 | €100,342 | €83,545 | -€16,797 | -16.7% |
| Financial debts | 170/4 | €100,342 | €83,545 | -€16,797 | -16.7% |
| Amounts payable within one year | 42/48 | €64,609 | €148,934 | +€84,325 | +131% |
| Current portion of amounts payable after more than one year | 42 | €17,948 | €16,797 | -€1,150 | -6.4% |
| Trade debts | 44 | €27,142 | €100,650 | +€73,508 | +271% |
| Suppliers | 440/4 | €27,142 | €100,650 | +€73,508 | +271% |
| Advances received on contracts in progress | 46 | €0 | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €5,078 | €17,000 | +€11,922 | +235% |
| Taxes | 450/3 | €2,091 | €8,771 | +€6,680 | +319% |
| Remuneration and social security | 454/9 | €2,987 | €8,229 | +€5,242 | +175% |
| Other amounts payable | 47/48 | €14,441 | €12,487 | -€1,955 | -13.5% |
| Accrued charges and deferred income | 492/3 | - | €492 | +€492 | |
| Non-recurring operating income | 76A | €0 | €7,115 | +€7,115 | |
| Remuneration, social security and pensions | 62 | €204,181 | €242,065 | +€37,884 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,958 | €24,774 | +€6,815 | +38.0% |
| Other operating charges | 640/8 | €3,774 | €4,906 | +€1,131 | +30.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €251,182 | €337,739 | +€86,557 | +34.5% |
| Operating profit (loss) | 9901 | €25,268 | €65,995 | +€40,726 | +161% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,604 | €3,371 | +€767 | +29.4% |
| Recurring financial charges | 65 | €2,604 | €3,371 | +€767 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €22,664 | €62,624 | +€39,960 | +176% |
| Income taxes | 67/77 | €9,419 | €19,414 | +€9,995 | +106% |
| Profit (loss) for the period | 9904 | €13,246 | €43,210 | +€29,965 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €13,246 | €43,210 | +€29,965 | +226% |
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 21 October 2026 via checked.be.