DELANGLEZ YVES: 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.
DELANGLEZ YVES
Largest movements
- Current investments +€550,471
up €550,471 (+53.1%), from €1.0m to €1.6m
- Cash -€382,141
down €382,141 (-70.6%), from €541,349 to €159,209
mainly Current investments (-€550,471) and Tax, wage and social debts (-€17,774)
- Reserves +€132,516
up €132,516 (+9.1%), from €1.5m to €1.6m
of which Distributable reserves: +€258,816
- Other debts +€51,064
up €51,064 (+30.4%), from €167,881 to €218,945
- Gross operating margin -€28,214
down €28,214 (-12.2%), from €232,058 to €203,844
- Financial income -€14,578
down €14,578 (-35.7%), from €40,871 to €26,293
- Taxes -€10,087
down €10,087 (-12.1%), from €83,672 to €73,585
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 | €1,679,883 | €1,858,164 | +€178,282 | +10.6% |
| Fixed assets | 21/28 | €27,492 | €27,528 | +€36 | +0.1% |
| Tangible fixed assets | 22/27 | €27,492 | €27,528 | +€36 | +0.1% |
| Furniture and vehicles | 24 | €26,437 | €21,997 | -€4,440 | -16.8% |
| Other tangible fixed assets | 26 | €1,055 | €5,531 | +€4,476 | +424% |
| Current assets | 29/58 | €1,652,390 | €1,830,636 | +€178,246 | +10.8% |
| Amounts receivable within one year | 40/41 | €73,702 | €83,574 | +€9,872 | +13.4% |
| Trade receivables | 40 | €55,676 | €83,524 | +€27,848 | +50.0% |
| Other amounts receivable | 41 | €18,025 | €50 | -€17,975 | -99.7% |
| Current investments | 50/53 | €1,036,523 | €1,586,994 | +€550,471 | +53.1% |
| Cash at bank and in hand | 54/58 | €541,349 | €159,209 | -€382,141 | -70.6% |
| Deferred charges and accrued income | 490/1 | €817 | €860 | +€43 | +5.2% |
| Total equity and liabilities | 10/49 | €1,679,883 | €1,858,164 | +€178,282 | +10.6% |
| Equity | 10/15 | €1,474,118 | €1,606,634 | +€132,516 | +9.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,457,614 | €1,590,130 | +€132,516 | +9.1% |
| Tax-exempt reserves | 132 | €252,600 | €126,300 | -€126,300 | -50.0% |
| Distributable reserves | 133 | €1,205,014 | €1,463,830 | +€258,816 | +21.5% |
| Profit (loss) carried forward | 14 | €4,104 | €4,104 | = | 0.0% |
| Amounts payable | 17/49 | €205,765 | €251,530 | +€45,765 | +22.2% |
| Amounts payable within one year | 42/48 | €192,401 | €237,837 | +€45,435 | +23.6% |
| Financial debts | 43 | €281 | - | -€281 | |
| Credit institutions | 430/8 | €281 | - | -€281 | |
| Trade debts | 44 | €2,319 | €14,746 | +€12,427 | +536% |
| Suppliers | 440/4 | €2,319 | €14,746 | +€12,427 | +536% |
| Taxes, remuneration and social security | 45 | €21,921 | €4,146 | -€17,774 | -81.1% |
| Taxes | 450/3 | €21,921 | €4,146 | -€17,774 | -81.1% |
| Other amounts payable | 47/48 | €167,881 | €218,945 | +€51,064 | +30.4% |
| Accrued charges and deferred income | 492/3 | €13,364 | €13,694 | +€330 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,374 | €7,885 | +€511 | +6.9% |
| Other operating charges | 640/8 | €1,157 | €1,192 | +€35 | +3.0% |
| Gross operating margin | 9900 | €232,058 | €203,844 | -€28,214 | -12.2% |
| Operating profit (loss) | 9901 | €223,527 | €194,767 | -€28,760 | -12.9% |
| Financial income | 75/76B | €40,871 | €26,293 | -€14,578 | -35.7% |
| Recurring financial income | 75 | €40,871 | €26,293 | -€14,578 | -35.7% |
| Financial charges | 65/66B | €14,377 | €14,958 | +€581 | +4.0% |
| Recurring financial charges | 65 | €14,377 | €14,958 | +€581 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €250,021 | €206,101 | -€43,919 | -17.6% |
| Income taxes | 67/77 | €83,672 | €73,585 | -€10,087 | -12.1% |
| Profit (loss) for the period | 9904 | €166,349 | €132,516 | -€33,832 | -20.3% |
| Transfer from tax-exempt reserves | 789 | €94,725 | €189,450 | +€94,725 | +100% |
| Transfer to tax-exempt reserves | 689 | €63,150 | €63,150 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €197,924 | €258,816 | +€60,893 | +30.8% |
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 17 October 2026 via checked.be.