Delaunois: 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.
Delaunois
Largest movements
- Current investments +€495,939
up €495,939 (+19.1%), from €2.6m to €3.1m
- Cash -€90,651
down €90,651 (-18.3%), from €496,572 to €405,921
mainly Current investments (-€495,939) and Other debts (-€30,365)
- Reserves +€463,304
up €463,304 (+14.7%), from €3.1m to €3.6m
- Financial income +€151,235
up €151,235 (+283%), from €53,458 to €204,694
of which Financial income: +€151,019
- Gross operating margin -€92,834
down €92,834 (-16.3%), from €570,434 to €477,600
- Taxes -€6,211
down €6,211 (-3.7%), from €170,110 to €163,899
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,351,117 | €3,736,477 | +€385,360 | +11.5% |
| Fixed assets | 21/28 | €252,490 | €230,896 | -€21,594 | -8.6% |
| Tangible fixed assets | 22/27 | €252,490 | €230,896 | -€21,594 | -8.6% |
| Land and buildings | 22 | €228,686 | €218,472 | -€10,214 | -4.5% |
| Plant, machinery and equipment | 23 | €4,983 | €2,836 | -€2,147 | -43.1% |
| Furniture and vehicles | 24 | €12,565 | €3,386 | -€9,179 | -73.1% |
| Other tangible fixed assets | 26 | €6,256 | €6,202 | -€54 | -0.9% |
| Current assets | 29/58 | €3,098,627 | €3,505,581 | +€406,954 | +13.1% |
| Amounts receivable within one year | 40/41 | - | €1,852 | +€1,852 | |
| Trade receivables | 40 | - | €1,852 | +€1,852 | |
| Current investments | 50/53 | €2,596,308 | €3,092,247 | +€495,939 | +19.1% |
| Cash at bank and in hand | 54/58 | €496,572 | €405,921 | -€90,651 | -18.3% |
| Deferred charges and accrued income | 490/1 | €5,747 | €5,561 | -€187 | -3.2% |
| Total equity and liabilities | 10/49 | €3,351,117 | €3,736,477 | +€385,360 | +11.5% |
| Equity | 10/15 | €3,161,302 | €3,624,606 | +€463,304 | +14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,142,702 | €3,606,006 | +€463,304 | +14.7% |
| Distributable reserves | 133 | €3,142,702 | €3,606,006 | +€463,304 | +14.7% |
| Amounts payable | 17/49 | €189,815 | €111,871 | -€77,944 | -41.1% |
| Amounts payable within one year | 42/48 | €189,815 | €111,755 | -€78,060 | -41.1% |
| Current portion of amounts payable after more than one year | 42 | €56,667 | €36,667 | -€20,000 | -35.3% |
| Trade debts | 44 | €422 | €161 | -€261 | -61.9% |
| Suppliers | 440/4 | €422 | €161 | -€261 | -61.9% |
| Taxes, remuneration and social security | 45 | €59,272 | €31,838 | -€27,434 | -46.3% |
| Taxes | 450/3 | €54,486 | €31,838 | -€22,648 | -41.6% |
| Remuneration and social security | 454/9 | €4,786 | - | -€4,786 | |
| Other amounts payable | 47/48 | €73,454 | €43,089 | -€30,365 | -41.3% |
| Accrued charges and deferred income | 492/3 | - | €116 | +€116 | |
| Remuneration, social security and pensions | 62 | €21,945 | €18,326 | -€3,619 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,424 | €24,371 | -€53 | -0.2% |
| Other operating charges | 640/8 | €7,130 | €9,241 | +€2,111 | +29.6% |
| Gross operating margin | 9900 | €570,434 | €477,600 | -€92,834 | -16.3% |
| Operating profit (loss) | 9901 | €516,935 | €425,662 | -€91,273 | -17.7% |
| Financial income | 75/76B | €53,458 | €204,694 | +€151,235 | +283% |
| Recurring financial income | 75 | €52,679 | €203,698 | +€151,019 | +287% |
| Non-recurring financial income | 76B | €779 | €996 | +€217 | +27.8% |
| Financial charges | 65/66B | €2,531 | €3,152 | +€621 | +24.6% |
| Recurring financial charges | 65 | €2,531 | €3,152 | +€621 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €567,862 | €627,203 | +€59,340 | +10.4% |
| Income taxes | 67/77 | €170,110 | €163,899 | -€6,211 | -3.7% |
| Profit (loss) for the period | 9904 | €397,752 | €463,304 | +€65,551 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €397,752 | €463,304 | +€65,551 | +16.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.