DELANGHE SERVICES & ADVICE: 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.
DELANGHE SERVICES & ADVICE
Largest movements
- Receivables within one year +€43,599
up €43,599 (+72.4%), from €60,183 to €103,783
- Financial fixed assets -€11,498
down €11,498 (-8.6%), from €133,500 to €122,002
- Cash -€8,057
down €8,057 (-14.5%), from €55,720 to €47,662
mainly Receivables within one year (-€43,599)
- Deferred charges and accrued income -€6,049
down €6,049 (-79.6%), from €7,595 to €1,546
- Profit (loss) carried forward +€15,985
up €15,985 (+9.0%), from -€176,856 to -€160,871
- Gross operating margin +€7,359
up €7,359 (+76.2%), from €9,658 to €17,018
- Depreciation +€358
up €358 (+60.9%), from €588 to €945
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 | €268,384 | €286,848 | +€18,463 | +6.9% |
| Fixed assets | 21/28 | €144,886 | €133,856 | -€11,030 | -7.6% |
| Tangible fixed assets | 22/27 | €11,386 | €11,854 | +€468 | +4.1% |
| Plant, machinery and equipment | 23 | €10,698 | €10,476 | -€222 | -2.1% |
| Furniture and vehicles | 24 | €688 | €1,378 | +€689 | +100% |
| Financial fixed assets | 28 | €133,500 | €122,002 | -€11,498 | -8.6% |
| Current assets | 29/58 | €123,498 | €152,992 | +€29,493 | +23.9% |
| Amounts receivable within one year | 40/41 | €60,183 | €103,783 | +€43,599 | +72.4% |
| Other amounts receivable | 41 | €60,183 | €103,783 | +€43,599 | +72.4% |
| Cash at bank and in hand | 54/58 | €55,720 | €47,662 | -€8,057 | -14.5% |
| Deferred charges and accrued income | 490/1 | €7,595 | €1,546 | -€6,049 | -79.6% |
| Total equity and liabilities | 10/49 | €268,384 | €286,848 | +€18,463 | +6.9% |
| Equity | 10/15 | €257,514 | €273,499 | +€15,985 | +6.2% |
| Contributions | 10/11 | €434,370 | €434,370 | = | 0.0% |
| Capital | 10 | €434,370 | €434,370 | = | 0.0% |
| Issued capital | 100 | €434,370 | €434,370 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,856 | -€160,871 | +€15,985 | +9.0% |
| Amounts payable | 17/49 | €10,870 | €13,348 | +€2,478 | +22.8% |
| Amounts payable within one year | 42/48 | €10,870 | €13,348 | +€2,478 | +22.8% |
| Taxes, remuneration and social security | 45 | €10,870 | €13,348 | +€2,478 | +22.8% |
| Taxes | 450/3 | €10,870 | €13,348 | +€2,478 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588 | €945 | +€358 | +60.9% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €9,658 | €17,018 | +€7,359 | +76.2% |
| Operating profit (loss) | 9901 | €8,557 | €15,544 | +€6,987 | +81.7% |
| Financial income | 75/76B | €2,287 | €2,206 | -€81 | -3.5% |
| Recurring financial income | 75 | €2,287 | €2,204 | -€83 | -3.6% |
| Non-recurring financial income | 76B | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,542 | €1,533 | -€9 | -0.6% |
| Recurring financial charges | 65 | €1,542 | €1,533 | -€9 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €9,303 | €16,218 | +€6,915 | +74.3% |
| Income taxes | 67/77 | €244 | €232 | -€12 | -4.7% |
| Profit (loss) for the period | 9904 | €9,059 | €15,985 | +€6,927 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,059 | €15,985 | +€6,927 | +76.5% |
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 31 October 2026 via checked.be.