DELABON: 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.
DELABON
Largest movements
- Cash +€161,254
up €161,254 (+1,804%), from €8,939 to €170,193
mainly Net result for the year (+€143,749) and Receivables after one year (+€109,036)
- Receivables after one year -€109,036
no longer reported in 2025 (was €109,036)
- Receivables within one year -€100,007
down €100,007 (-85.8%), from €116,569 to €16,561
of which Other amounts receivable: -€83,707
- Financial fixed assets -€40,000
down €40,000 (-3.4%), from €1.2m to €1.1m
- Tangible fixed assets -€20,422
down €20,422 (-4.2%), from €483,256 to €462,834
- Other debts -€134,517
down €134,517 (-32.4%), from €415,201 to €280,685
- Reserves +€92,083
up €92,083 (+13.6%), from €676,242 to €768,324
- Debts after one year -€87,709
down €87,709 (-13.4%), from €656,910 to €569,201
- Gross operating margin -€61,517
down €61,517 (-21.1%), from €292,122 to €230,605
- Financial charges -€20,862
down €20,862 (-48.6%), from €42,947 to €22,085
- Depreciation -€12,307
down €12,307 (-37.6%), from €32,730 to €20,422
- Taxes -€5,188
down €5,188 (-10.4%), from €49,995 to €44,807
- Financial income -€4,486
down €4,486 (-60.5%), from €7,418 to €2,932
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 | €1,885,213 | €1,770,549 | -€114,664 | -6.1% |
| Fixed assets | 21/28 | €1,644,216 | €1,583,794 | -€60,422 | -3.7% |
| Tangible fixed assets | 22/27 | €483,256 | €462,834 | -€20,422 | -4.2% |
| Land and buildings | 22 | €483,256 | €462,834 | -€20,422 | -4.2% |
| Financial fixed assets | 28 | €1,160,960 | €1,120,960 | -€40,000 | -3.4% |
| Current assets | 29/58 | €240,996 | €186,754 | -€54,242 | -22.5% |
| Amounts receivable after more than one year | 29 | €109,036 | - | -€109,036 | |
| Other amounts receivable | 291 | €109,036 | - | -€109,036 | |
| Amounts receivable within one year | 40/41 | €116,569 | €16,561 | -€100,007 | -85.8% |
| Trade receivables | 40 | €32,850 | €16,550 | -€16,300 | -49.6% |
| Other amounts receivable | 41 | €83,719 | €11 | -€83,707 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,939 | €170,193 | +€161,254 | +1,804% |
| Deferred charges and accrued income | 490/1 | €6,453 | - | -€6,453 | |
| Total equity and liabilities | 10/49 | €1,885,213 | €1,770,549 | -€114,664 | -6.1% |
| Equity | 10/15 | €694,842 | €786,924 | +€92,083 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €676,242 | €768,324 | +€92,083 | +13.6% |
| Distributable reserves | 133 | €676,242 | €768,324 | +€92,083 | +13.6% |
| Amounts payable | 17/49 | €1,190,371 | €983,624 | -€206,747 | -17.4% |
| Amounts payable after more than one year | 17 | €656,910 | €569,201 | -€87,709 | -13.4% |
| Financial debts | 170/4 | €656,910 | €569,201 | -€87,709 | -13.4% |
| Amounts payable within one year | 42/48 | €519,216 | €401,485 | -€117,731 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €93,801 | €87,709 | -€6,092 | -6.5% |
| Financial debts | 43 | - | €17,757 | +€17,757 | |
| Credit institutions | 430/8 | - | €17,757 | +€17,757 | |
| Trade debts | 44 | €1,446 | €1,110 | -€337 | -23.3% |
| Suppliers | 440/4 | €1,446 | €1,110 | -€337 | -23.3% |
| Taxes, remuneration and social security | 45 | €8,767 | €14,225 | +€5,458 | +62.3% |
| Taxes | 450/3 | €8,767 | €11,500 | +€2,733 | +31.2% |
| Remuneration and social security | 454/9 | - | €2,725 | +€2,725 | |
| Other amounts payable | 47/48 | €415,201 | €280,685 | -€134,517 | -32.4% |
| Accrued charges and deferred income | 492/3 | €14,245 | €12,938 | -€1,307 | -9.2% |
| Non-recurring operating income | 76A | - | €50,812 | +€50,812 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,730 | €20,422 | -€12,307 | -37.6% |
| Other operating charges | 640/8 | €3,498 | €2,473 | -€1,025 | -29.3% |
| Gross operating margin | 9900 | €292,122 | €230,605 | -€61,517 | -21.1% |
| Operating profit (loss) | 9901 | €255,894 | €207,709 | -€48,185 | -18.8% |
| Financial income | 75/76B | €7,418 | €2,932 | -€4,486 | -60.5% |
| Recurring financial income | 75 | €7,418 | €2,932 | -€4,486 | -60.5% |
| Financial charges | 65/66B | €42,947 | €22,085 | -€20,862 | -48.6% |
| Recurring financial charges | 65 | €42,947 | €22,085 | -€20,862 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €220,365 | €188,556 | -€31,809 | -14.4% |
| Income taxes | 67/77 | €49,995 | €44,807 | -€5,188 | -10.4% |
| Profit (loss) for the period | 9904 | €170,370 | €143,749 | -€26,621 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €170,370 | €143,749 | -€26,621 | -15.6% |
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 26 October 2026 via checked.be.