DANY DELFOSSE: what changed
What changed
DANY DELFOSSE
filed annual accounts (NBB)
Net result for the year
€331,095
2024 · €8,504+€322,591
Equity
-€22,507
2024 · -€28,602+€6,095
Cash
€48,557
2024 · €14,846+€33,711
Balance sheet total
€369,981
2024 · €43,143+€326,838
Largest movements
Assets
- Current investments +€302,000
new in 2025: €302,000
- Cash +€33,711
up €33,711 (+227%), from €14,846 to €48,557
mainly Net result for the year (+€331,095) and Provisions (+€325,000)
- Tangible fixed assets -€6,748
down €6,748 (-66.3%), from €10,172 to €3,424
of which Plant, machinery and equipment: -€3,980
Equity and liabilities
- Provisions +€325,000
up €325,000 (+492%), from €66,000 to €391,000
of which Deferred taxes: +€325,000
- Profit (loss) carried forward +€6,095
up €6,095 (+12.2%), from -€49,778 to -€43,682
- Trade debts -€4,265
down €4,265 (-93.2%), from €4,575 to €310
Income statement
- Gross operating margin +€305,871
up €305,871 (+972%), from €31,472 to €337,343
- Financial income +€3,462
up €3,462 (+20,009%), from €17 to €3,479
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.
Result 2024
€8,504
Gross operating margin
+€305,871
Other operating charges
+€1,446
Other operating items
+€12,096
Financial income
+€3,462
Financial charges
+€4
Taxes
-€287
Result 2025
€331,095
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€660,711
Investment
-€302,000
Financing
-€325,000
Cash 2024
€14,846
From operations (derived)
+€660,711
Net result for the year
+€331,095
Depreciation
+€6,748
Receivables within one year
+€2,125
Provisions
+€325,000
Trade debts
-€4,265
Smaller working-capital items
+€8
Investment (derived)
-€302,000
Current investments
-€302,000
Financing
-€325,000
Contributions, distributions and other
-€325,000
Cash 2025
€48,557
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,143 | €369,981 | +€326,838 | +758% |
| Fixed assets | 21/28 | €10,172 | €3,424 | -€6,748 | -66.3% |
| Tangible fixed assets | 22/27 | €10,172 | €3,424 | -€6,748 | -66.3% |
| Land and buildings | 22 | €4,125 | €1,356 | -€2,768 | -67.1% |
| Plant, machinery and equipment | 23 | €6,048 | €2,068 | -€3,980 | -65.8% |
| Current assets | 29/58 | €32,971 | €366,557 | +€333,586 | +1,012% |
| Amounts receivable within one year | 40/41 | €18,125 | €16,000 | -€2,125 | -11.7% |
| Trade receivables | 40 | €462 | - | -€462 | |
| Other amounts receivable | 41 | €17,662 | €16,000 | -€1,662 | -9.4% |
| Current investments | 50/53 | - | €302,000 | +€302,000 | |
| Cash at bank and in hand | 54/58 | €14,846 | €48,557 | +€33,711 | +227% |
| Total equity and liabilities | 10/49 | €43,143 | €369,981 | +€326,838 | +758% |
| Equity | 10/15 | -€28,602 | -€22,507 | +€6,095 | +21.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €14,970 | €14,970 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,110 | €13,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,778 | -€43,682 | +€6,095 | +12.2% |
| Provisions and deferred taxes | 16 | €66,000 | €391,000 | +€325,000 | +492% |
| Provisions for liabilities and charges | 160/5 | €66,000 | €66,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €66,000 | €66,000 | = | 0.0% |
| Deferred taxes | 168 | - | €325,000 | +€325,000 | |
| Amounts payable | 17/49 | €5,745 | €1,488 | -€4,257 | -74.1% |
| Amounts payable within one year | 42/48 | €5,745 | €1,488 | -€4,257 | -74.1% |
| Trade debts | 44 | €4,575 | €310 | -€4,265 | -93.2% |
| Suppliers | 440/4 | €4,575 | €310 | -€4,265 | -93.2% |
| Taxes, remuneration and social security | 45 | €1,088 | €333 | -€755 | -69.4% |
| Taxes | 450/3 | €1,088 | €333 | -€755 | -69.4% |
| Other amounts payable | 47/48 | €82 | €845 | +€763 | +931% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,748 | €6,748 | = | 0.0% |
| Other operating charges | 640/8 | €2,015 | €568 | -€1,446 | -71.8% |
| Non-recurring operating charges | 66A | €12,096 | - | -€12,096 | |
| Gross operating margin | 9900 | €31,472 | €337,343 | +€305,871 | +972% |
| Operating profit (loss) | 9901 | €10,614 | €330,027 | +€319,413 | +3,009% |
| Financial income | 75/76B | €17 | €3,479 | +€3,462 | +20,009% |
| Recurring financial income | 75 | €17 | €3,479 | +€3,462 | +20,009% |
| Financial charges | 65/66B | €37 | €33 | -€4 | -9.6% |
| Recurring financial charges | 65 | €37 | €33 | -€4 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €10,594 | €333,472 | +€322,878 | +3,048% |
| Income taxes | 67/77 | €2,090 | €2,377 | +€287 | +13.7% |
| Profit (loss) for the period | 9904 | €8,504 | €331,095 | +€322,591 | +3,793% |
| Transfer to tax-exempt reserves | 689 | - | €325,000 | +€325,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,504 | €6,095 | -€2,409 | -28.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.