DELAVEUX & C°: 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.
DELAVEUX & C°
Largest movements
- Cash -€223,572
down €223,572 (-54.9%), from €407,259 to €183,687
mainly Contributions, distributions and other (-€637,278) and Receivables within one year (-€163,008)
- Receivables within one year +€163,008
up €163,008 (+140%), from €116,463 to €279,471
of which Other amounts receivable: +€163,008
- Reserves -€367,163
down €367,163 (-32.5%), from €1.1m to €761,218
of which Distributable reserves: -€367,163
- Other debts +€301,009
up €301,009 (+89.5%), from €336,270 to €637,278
- Gross operating margin +€112,952
up €112,952 (+92.1%), from €122,578 to €235,530
- Taxes +€42,206
up €42,206 (+97.5%), from €43,307 to €85,513
- Financial income +€27,570
up €27,570 (+29.4%), from €93,797 to €121,367
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 | €1,736,460 | €1,675,824 | -€60,636 | -3.5% |
| Fixed assets | 21/28 | €1,212,739 | €1,212,667 | -€72 | 0.0% |
| Financial fixed assets | 28 | €1,212,739 | €1,212,667 | -€72 | 0.0% |
| Current assets | 29/58 | €523,721 | €463,157 | -€60,564 | -11.6% |
| Amounts receivable within one year | 40/41 | €116,463 | €279,471 | +€163,008 | +140% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €116,463 | €279,471 | +€163,008 | +140% |
| Cash at bank and in hand | 54/58 | €407,259 | €183,687 | -€223,572 | -54.9% |
| Total equity and liabilities | 10/49 | €1,736,460 | €1,675,824 | -€60,636 | -3.5% |
| Equity | 10/15 | €1,357,488 | €990,325 | -€367,163 | -27.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,128,381 | €761,218 | -€367,163 | -32.5% |
| Non-distributable reserves | 130/1 | €6,763 | €6,763 | = | 0.0% |
| Legal reserve | 130 | €6,763 | €6,763 | = | 0.0% |
| Distributable reserves | 133 | €1,121,618 | €754,455 | -€367,163 | -32.7% |
| Profit (loss) carried forward | 14 | €167,107 | €167,107 | = | 0.0% |
| Amounts payable | 17/49 | €378,972 | €685,499 | +€306,527 | +80.9% |
| Amounts payable within one year | 42/48 | €378,972 | €685,499 | +€306,527 | +80.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €838 | €600 | -€238 | -28.4% |
| Suppliers | 440/4 | €838 | €600 | -€238 | -28.4% |
| Taxes, remuneration and social security | 45 | €41,864 | €47,620 | +€5,757 | +13.8% |
| Taxes | 450/3 | €41,864 | €47,620 | +€5,757 | +13.8% |
| Other amounts payable | 47/48 | €336,270 | €637,278 | +€301,009 | +89.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €122,578 | €235,530 | +€112,952 | +92.1% |
| Operating profit (loss) | 9901 | €121,610 | €234,531 | +€112,921 | +92.9% |
| Financial income | 75/76B | €93,797 | €121,367 | +€27,570 | +29.4% |
| Recurring financial income | 75 | €93,797 | €121,367 | +€27,570 | +29.4% |
| Financial charges | 65/66B | €321 | €270 | -€50 | -15.7% |
| Recurring financial charges | 65 | €321 | €270 | -€50 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €215,086 | €355,628 | +€140,542 | +65.3% |
| Income taxes | 67/77 | €43,307 | €85,513 | +€42,206 | +97.5% |
| Profit (loss) for the period | 9904 | €171,779 | €270,115 | +€98,336 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €171,779 | €270,115 | +€98,336 | +57.2% |
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 24 October 2026 via checked.be.