DELAMBRE: 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.
DELAMBRE
Largest movements
- Deferred charges and accrued income +€73,511
up €73,511 (+4920.6%), from €1,494 to €75,005
- Tangible fixed assets -€19,787
down €19,787 (-48.6%), from €40,752 to €20,965
of which Leasing and similar rights: -€14,480
- Receivables within one year +€18,205
up €18,205 (+18.3%), from €99,297 to €117,502
of which Other amounts receivable: +€19,594
- Intangible fixed assets -€15,037
down €15,037 (-18.9%), from €79,699 to €64,662
- Cash +€7,054
up €7,054 (+125.3%), from €5,631 to €12,685
mainly Trade debts (+€75,567) and Depreciation (+€40,403)
- Trade debts +€75,567
up €75,567, from €0 to €75,567
- Current portion of long-term debt -€12,814
down €12,814 (-77.7%), from €16,500 to €3,685
- Staff costs +€77,907
up €77,907 (+96.5%), from €80,703 to €158,611
- Taxes -€23,141
down €23,141, from €21,535 to -€1,606
- Other operating charges +€4,054
up €4,054 (+338.3%), from €1,198 to €5,253
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.
Cash bridge derived
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 | €227,584 | €291,531 | +€63,946 | +28.1% |
| Fixed assets | 21/28 | €121,162 | €86,339 | -€34,824 | -28.7% |
| Intangible fixed assets | 21 | €79,699 | €64,662 | -€15,037 | -18.9% |
| Tangible fixed assets | 22/27 | €40,752 | €20,965 | -€19,787 | -48.6% |
| Plant, machinery and equipment | 23 | €14,396 | €7,127 | -€7,269 | -50.5% |
| Furniture and vehicles | 24 | €5,257 | €7,220 | +€1,963 | +37.3% |
| Leasing and similar rights | 25 | €21,099 | €6,618 | -€14,480 | -68.6% |
| Financial fixed assets | 28 | €711 | €711 | = | 0.0% |
| Current assets | 29/58 | €106,422 | €205,192 | +€98,770 | +92.8% |
| Amounts receivable within one year | 40/41 | €99,297 | €117,502 | +€18,205 | +18.3% |
| Trade receivables | 40 | €54,939 | €53,549 | -€1,390 | -2.5% |
| Other amounts receivable | 41 | €44,359 | €63,953 | +€19,594 | +44.2% |
| Cash at bank and in hand | 54/58 | €5,631 | €12,685 | +€7,054 | +125.3% |
| Deferred charges and accrued income | 490/1 | €1,494 | €75,005 | +€73,511 | +4920.6% |
| Total equity and liabilities | 10/49 | €227,584 | €291,531 | +€63,946 | +28.1% |
| Equity | 10/15 | €175,067 | €174,504 | -€562 | -0.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170,067 | €169,504 | -€562 | -0.3% |
| Amounts payable | 17/49 | €52,518 | €117,026 | +€64,509 | +122.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €52,518 | €117,026 | +€64,509 | +122.8% |
| Current portion of amounts payable after more than one year | 42 | €16,500 | €3,685 | -€12,814 | -77.7% |
| Trade debts | 44 | €0 | €75,567 | +€75,567 | |
| Suppliers | 440/4 | - | €75,567 | +€75,567 | |
| Taxes, remuneration and social security | 45 | €36,018 | €37,774 | +€1,756 | +4.9% |
| Taxes | 450/3 | €29,700 | €19,929 | -€9,771 | -32.9% |
| Remuneration and social security | 454/9 | €6,318 | €17,845 | +€11,527 | +182.4% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €80,703 | €158,611 | +€77,907 | +96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,201 | €40,403 | +€202 | +0.5% |
| Other operating charges | 640/8 | €1,198 | €5,253 | +€4,054 | +338.3% |
| Gross operating margin | 9900 | €203,769 | €202,799 | -€970 | -0.5% |
| Operating profit (loss) | 9901 | €81,666 | -€1,468 | -€83,134 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -35.4% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -35.4% |
| Financial charges | 65/66B | €980 | €702 | -€277 | -28.3% |
| Recurring financial charges | 65 | €980 | €702 | -€277 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €80,689 | -€2,169 | -€82,857 | |
| Income taxes | 67/77 | €21,535 | -€1,606 | -€23,141 | |
| Profit (loss) for the period | 9904 | €59,154 | -€562 | -€59,716 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,154 | -€562 | -€59,716 |
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 11 October 2026 via checked.be.