DELABRIEK: 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.
DELABRIEK
Largest movements
- Tangible fixed assets -€20,600
down €20,600 (-2.1%), from €997,043 to €976,444
of which Land and buildings: -€20,600
- Reserves +€45,366
up €45,366 (+17.3%), from €262,110 to €307,475
- Current portion of long-term debt -€41,979
down €41,979 (-51.0%), from €82,312 to €40,333
- Debts after one year -€40,333
down €40,333 (-9.0%), from €450,114 to €409,781
- Other debts +€33,863
up €33,863 (+29.6%), from €114,432 to €148,294
- Gross operating margin -€35,476
down €35,476 (-23.5%), from €151,196 to €115,720
- Taxes -€8,309
down €8,309 (-31.5%), from €26,355 to €18,046
- Depreciation -€3,348
down €3,348 (-14.0%), from €23,947 to €20,600
- Financial charges -€2,016
down €2,016 (-6.8%), from €29,628 to €27,611
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 | €1,033,903 | €1,016,776 | -€17,127 | -1.7% |
| Fixed assets | 21/28 | €997,043 | €976,444 | -€20,600 | -2.1% |
| Tangible fixed assets | 22/27 | €997,043 | €976,444 | -€20,600 | -2.1% |
| Land and buildings | 22 | €997,043 | €976,444 | -€20,600 | -2.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €36,860 | €40,333 | +€3,473 | +9.4% |
| Amounts receivable within one year | 40/41 | €471 | €3,800 | +€3,329 | +708% |
| Trade receivables | 40 | €240 | €3,800 | +€3,560 | +1,486% |
| Other amounts receivable | 41 | €231 | €0 | -€231 | -100% |
| Cash at bank and in hand | 54/58 | €32,052 | €31,983 | -€69 | -0.2% |
| Deferred charges and accrued income | 490/1 | €4,338 | €4,550 | +€213 | +4.9% |
| Total equity and liabilities | 10/49 | €1,033,903 | €1,016,776 | -€17,127 | -1.7% |
| Equity | 10/15 | €332,110 | €377,475 | +€45,366 | +13.7% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €262,110 | €307,475 | +€45,366 | +17.3% |
| Distributable reserves | 133 | €262,110 | €307,475 | +€45,366 | +17.3% |
| Amounts payable | 17/49 | €701,793 | €639,301 | -€62,492 | -8.9% |
| Amounts payable after more than one year | 17 | €450,114 | €409,781 | -€40,333 | -9.0% |
| Financial debts | 170/4 | €450,114 | €409,781 | -€40,333 | -9.0% |
| Amounts payable within one year | 42/48 | €249,986 | €228,520 | -€21,466 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €82,312 | €40,333 | -€41,979 | -51.0% |
| Trade debts | 44 | €15,931 | €11,394 | -€4,537 | -28.5% |
| Suppliers | 440/4 | €15,931 | €11,394 | -€4,537 | -28.5% |
| Taxes, remuneration and social security | 45 | €37,311 | €28,499 | -€8,813 | -23.6% |
| Taxes | 450/3 | €34,711 | €25,899 | -€8,813 | -25.4% |
| Remuneration and social security | 454/9 | €2,600 | €2,600 | = | 0.0% |
| Other amounts payable | 47/48 | €114,432 | €148,294 | +€33,863 | +29.6% |
| Accrued charges and deferred income | 492/3 | €1,694 | €1,000 | -€694 | -41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,947 | €20,600 | -€3,348 | -14.0% |
| Other operating charges | 640/8 | €4,760 | €4,097 | -€664 | -13.9% |
| Gross operating margin | 9900 | €151,196 | €115,720 | -€35,476 | -23.5% |
| Operating profit (loss) | 9901 | €122,488 | €91,023 | -€31,465 | -25.7% |
| Financial charges | 65/66B | €29,628 | €27,611 | -€2,016 | -6.8% |
| Recurring financial charges | 65 | €29,628 | €27,611 | -€2,016 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €92,861 | €63,412 | -€29,449 | -31.7% |
| Income taxes | 67/77 | €26,355 | €18,046 | -€8,309 | -31.5% |
| Profit (loss) for the period | 9904 | €66,505 | €45,366 | -€21,140 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,505 | €45,366 | -€21,140 | -31.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.