C & C DELFERRIERE: what changed
C & C DELFERRIERE
Largest movements
- Tangible fixed assets -€13,802
down €13,802 (-17.5%), from €78,918 to €65,115
of which Leasing and similar rights: -€11,420
- Receivables within one year +€8,046
up €8,046 (+47.1%), from €17,073 to €25,119
of which Trade receivables: +€7,548
- Stocks and contracts -€3,733
down €3,733 (-72.5%), from €5,148 to €1,415
- Cash +€1,807
up €1,807 (+163%), from €1,107 to €2,914
mainly Trade debts (+€33,095) and Depreciation (+€26,959)
- Trade debts +€33,095
up €33,095 (+150%), from €22,122 to €55,217
- Short-term financial debts -€29,392
down €29,392 (-42.4%), from €69,392 to €40,000
- Debts after one year -€15,148
down €15,148 (-7.4%), from €204,369 to €189,221
of which Financial debts: -€8,836
- Profit (loss) carried forward +€13,095
up €13,095 (+2.7%), from -€480,985 to -€467,890
- Current portion of long-term debt -€9,015
down €9,015 (-50.5%), from €17,851 to €8,836
- Depreciation -€32,718
down €32,718 (-54.8%), from €59,677 to €26,959
- Gross operating margin +€29,480
up €29,480 (+37.8%), from €77,913 to €107,394
- Staff costs -€20,034
down €20,034 (-25.3%), from €79,129 to €59,096
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,956 | €112,267 | -€6,688 | -5.6% |
| Fixed assets | 21/28 | €88,909 | €75,107 | -€13,802 | -15.5% |
| Tangible fixed assets | 22/27 | €78,918 | €65,115 | -€13,802 | -17.5% |
| Plant, machinery and equipment | 23 | €56,083 | €53,113 | -€2,970 | -5.3% |
| Furniture and vehicles | 24 | - | €587 | +€587 | |
| Leasing and similar rights | 25 | €22,835 | €11,415 | -€11,420 | -50.0% |
| Financial fixed assets | 28 | €9,991 | €9,991 | = | 0.0% |
| Current assets | 29/58 | €30,047 | €37,161 | +€7,114 | +23.7% |
| Stocks and contracts in progress | 3 | €5,148 | €1,415 | -€3,733 | -72.5% |
| Stocks | 30/36 | €5,148 | €1,415 | -€3,733 | -72.5% |
| Amounts receivable within one year | 40/41 | €17,073 | €25,119 | +€8,046 | +47.1% |
| Trade receivables | 40 | €16,680 | €24,228 | +€7,548 | +45.2% |
| Other amounts receivable | 41 | €393 | €891 | +€498 | +127% |
| Cash at bank and in hand | 54/58 | €1,107 | €2,914 | +€1,807 | +163% |
| Deferred charges and accrued income | 490/1 | €6,719 | €7,713 | +€994 | +14.8% |
| Total equity and liabilities | 10/49 | €118,956 | €112,267 | -€6,688 | -5.6% |
| Equity | 10/15 | -€209,497 | -€197,371 | +€12,126 | +5.8% |
| Contributions | 10/11 | €260,000 | €260,000 | = | 0.0% |
| Reserves | 13 | €7,702 | €7,702 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,702 | €5,702 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€480,985 | -€467,890 | +€13,095 | +2.7% |
| Investment grants | 15 | €3,786 | €2,816 | -€969 | -25.6% |
| Amounts payable | 17/49 | €328,453 | €309,638 | -€18,815 | -5.7% |
| Amounts payable after more than one year | 17 | €204,369 | €189,221 | -€15,148 | -7.4% |
| Financial debts | 170/4 | €18,726 | €9,890 | -€8,836 | -47.2% |
| Other amounts payable | 178/9 | €185,643 | €179,331 | -€6,313 | -3.4% |
| Amounts payable within one year | 42/48 | €124,084 | €120,418 | -€3,667 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €17,851 | €8,836 | -€9,015 | -50.5% |
| Financial debts | 43 | €69,392 | €40,000 | -€29,392 | -42.4% |
| Credit institutions | 430/8 | €69,392 | €40,000 | -€29,392 | -42.4% |
| Trade debts | 44 | €22,122 | €55,217 | +€33,095 | +150% |
| Suppliers | 440/4 | €22,122 | €55,217 | +€33,095 | +150% |
| Taxes, remuneration and social security | 45 | €14,719 | €16,365 | +€1,646 | +11.2% |
| Taxes | 450/3 | €1,837 | €1,694 | -€143 | -7.8% |
| Remuneration and social security | 454/9 | €12,882 | €14,671 | +€1,789 | +13.9% |
| Remuneration, social security and pensions | 62 | €79,129 | €59,096 | -€20,034 | -25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,677 | €26,959 | -€32,718 | -54.8% |
| Other operating charges | 640/8 | €2,006 | €1,592 | -€414 | -20.6% |
| Gross operating margin | 9900 | €77,913 | €107,394 | +€29,480 | +37.8% |
| Operating profit (loss) | 9901 | -€62,899 | €19,747 | +€82,646 | |
| Financial income | 75/76B | €40 | €160 | +€120 | +300% |
| Recurring financial income | 75 | €40 | €160 | +€120 | +300% |
| Financial charges | 65/66B | €7,459 | €7,781 | +€321 | +4.3% |
| Recurring financial charges | 65 | €7,459 | €7,781 | +€321 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€70,319 | €12,126 | +€82,445 | |
| Profit (loss) for the period | 9904 | -€70,319 | €12,126 | +€82,445 | |
| Transfer from tax-exempt reserves | 789 | €1,529 | €969 | -€560 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,790 | €13,095 | +€81,885 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.