DELATTRE XAVIER: what changed
What changed
DELATTRE XAVIER
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€16,425
2024 · €12,562+€3,863
Equity
€222,828
2024 · €206,403+€16,425
Cash
€1,392
2024 · €143+€1,250
Balance sheet total
€561,918
2024 · €599,220-€37,301
Largest movements
Assets
- Tangible fixed assets -€38,358
down €38,358 (-16.5%), from €231,980 to €193,621
of which Furniture and vehicles: -€23,568
Equity and liabilities
- Debts after one year -€39,052
down €39,052 (-26.7%), from €146,336 to €107,283
of which Financial debts: -€39,652
- Reserves +€16,500
up €16,500 (+8.9%), from €185,850 to €202,350
of which Distributable reserves: +€16,500
- Other debts -€13,951
down €13,951 (-68.4%), from €20,405 to €6,453
- Short-term financial debts +€6,140
up €6,140 (+74.8%), from €8,208 to €14,348
Income statement
- Staff costs +€30,537
up €30,537 (+23.0%), from €133,023 to €163,560
- Write-downs -€14,416
down €14,416 (-95.2%), from €15,148 to €732
- Gross operating margin +€9,435
up €9,435 (+4.0%), from €234,174 to €243,609
- Financial charges -€7,824
down €7,824 (-53.8%), from €14,537 to €6,714
- Taxes -€3,975
down €3,975 (-32.0%), from €12,430 to €8,455
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€12,562
Gross operating margin
+€9,435
Staff costs
-€30,537
Depreciation
+€1,980
Write-downs
+€14,416
Other operating charges
+€58
Financial income
-€3,289
Financial charges
+€7,824
Taxes
+€3,975
Result 2025
€16,425
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€39,085
Investment
-€2,538
Financing
-€35,297
Cash 2024
€143
From operations (derived)
+€39,085
Net result for the year
+€16,425
Depreciation
+€40,897
Receivables within one year
-€4,858
Deferred charges and accrued income
+€5,051
Trade debts
-€733
Tax, wage and social debts
-€3,745
Other debts
-€13,951
Accrued charges and deferred income
-€0
Investment (derived)
-€2,538
Investment in fixed assets (net)
-€2,538
Financing
-€35,297
Debts after one year
-€39,052
Current portion of long-term debt
-€2,384
Short-term financial debts
+€6,140
Cash 2025
€1,392
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €599,220 | €561,918 | -€37,301 | -6.2% |
| Fixed assets | 21/28 | €232,530 | €194,171 | -€38,358 | -16.5% |
| Tangible fixed assets | 22/27 | €231,980 | €193,621 | -€38,358 | -16.5% |
| Land and buildings | 22 | €176,826 | €161,179 | -€15,647 | -8.8% |
| Plant, machinery and equipment | 23 | - | €856 | +€856 | |
| Furniture and vehicles | 24 | €55,154 | €31,586 | -€23,568 | -42.7% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €366,690 | €367,747 | +€1,057 | +0.3% |
| Amounts receivable within one year | 40/41 | €361,496 | €366,355 | +€4,858 | +1.3% |
| Trade receivables | 40 | €322,789 | €328,311 | +€5,522 | +1.7% |
| Other amounts receivable | 41 | €38,707 | €38,043 | -€664 | -1.7% |
| Cash at bank and in hand | 54/58 | €143 | €1,392 | +€1,250 | +877% |
| Deferred charges and accrued income | 490/1 | €5,051 | - | -€5,051 | |
| Total equity and liabilities | 10/49 | €599,220 | €561,918 | -€37,301 | -6.2% |
| Equity | 10/15 | €206,403 | €222,828 | +€16,425 | +8.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €185,850 | €202,350 | +€16,500 | +8.9% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €167,100 | €183,600 | +€16,500 | +9.9% |
| Profit (loss) carried forward | 14 | €93 | €18 | -€75 | -80.6% |
| Amounts payable | 17/49 | €392,817 | €339,090 | -€53,727 | -13.7% |
| Amounts payable after more than one year | 17 | €146,336 | €107,283 | -€39,052 | -26.7% |
| Financial debts | 170/4 | €145,436 | €105,783 | -€39,652 | -27.3% |
| Other amounts payable | 178/9 | €900 | €1,500 | +€600 | +66.7% |
| Amounts payable within one year | 42/48 | €246,481 | €231,807 | -€14,674 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €42,047 | €39,663 | -€2,384 | -5.7% |
| Financial debts | 43 | €8,208 | €14,348 | +€6,140 | +74.8% |
| Credit institutions | 430/8 | €8,208 | €14,348 | +€6,140 | +74.8% |
| Trade debts | 44 | €59,769 | €59,036 | -€733 | -1.2% |
| Suppliers | 440/4 | €59,769 | €59,036 | -€733 | -1.2% |
| Taxes, remuneration and social security | 45 | €116,052 | €112,307 | -€3,745 | -3.2% |
| Taxes | 450/3 | €85,294 | €88,426 | +€3,133 | +3.7% |
| Remuneration and social security | 454/9 | €30,759 | €23,880 | -€6,878 | -22.4% |
| Other amounts payable | 47/48 | €20,405 | €6,453 | -€13,951 | -68.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | -€0 | |
| Remuneration, social security and pensions | 62 | €133,023 | €163,560 | +€30,537 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,877 | €40,897 | -€1,980 | -4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,148 | €732 | -€14,416 | -95.2% |
| Other operating charges | 640/8 | €6,888 | €6,830 | -€58 | -0.8% |
| Gross operating margin | 9900 | €234,174 | €243,609 | +€9,435 | +4.0% |
| Operating profit (loss) | 9901 | €36,237 | €31,590 | -€4,647 | -12.8% |
| Financial income | 75/76B | €3,293 | €4 | -€3,289 | -99.9% |
| Recurring financial income | 75 | €3,293 | €4 | -€3,289 | -99.9% |
| Financial charges | 65/66B | €14,537 | €6,714 | -€7,824 | -53.8% |
| Recurring financial charges | 65 | €14,537 | €6,714 | -€7,824 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €24,992 | €24,880 | -€112 | -0.4% |
| Income taxes | 67/77 | €12,430 | €8,455 | -€3,975 | -32.0% |
| Profit (loss) for the period | 9904 | €12,562 | €16,425 | +€3,863 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,562 | €16,425 | +€3,863 | +30.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.