Delbeke Hannes: 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.
Delbeke Hannes
Largest movements
- Receivables within one year -€85,082
down €85,082 (-73.8%), from €115,254 to €30,173
of which Trade receivables: -€83,601
- Tangible fixed assets +€11,941
up €11,941 (+32.0%), from €37,264 to €49,204
of which Furniture and vehicles: +€8,774
- Cash +€7,180
up €7,180 (+18.6%), from €38,609 to €45,790
mainly Receivables within one year (+€85,082) and Net result for the year (+€33,355)
- Trade debts -€85,341
down €85,341 (-68.9%), from €123,908 to €38,567
- Reserves +€31,689
up €31,689 (+53.1%), from €59,697 to €91,386
- Tax, wage and social debts -€11,466
down €11,466 (-76.1%), from €15,066 to €3,600
- Debts after one year -€7,512
down €7,512 (-28.7%), from €26,205 to €18,693
- Other debts +€6,343
up €6,343 (+63.1%), from €10,052 to €16,395
- Staff costs +€41,294
up €41,294 (+311%), from €13,287 to €54,581
- Gross operating margin +€13,760
up €13,760 (+12.7%), from €108,271 to €122,031
- Taxes -€9,607
down €9,607 (-41.2%), from €23,323 to €13,716
- Depreciation +€6,526
up €6,526 (+96.6%), from €6,757 to €13,283
- Other operating charges +€3,305
up €3,305 (+187%), from €1,766 to €5,071
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 | €246,535 | €180,614 | -€65,921 | -26.7% |
| Fixed assets | 21/28 | €37,264 | €49,204 | +€11,941 | +32.0% |
| Tangible fixed assets | 22/27 | €37,264 | €49,204 | +€11,941 | +32.0% |
| Plant, machinery and equipment | 23 | €2,943 | €6,110 | +€3,167 | +108% |
| Furniture and vehicles | 24 | €34,320 | €43,094 | +€8,774 | +25.6% |
| Current assets | 29/58 | €209,271 | €131,410 | -€77,861 | -37.2% |
| Stocks and contracts in progress | 3 | €54,554 | €54,558 | +€4 | 0.0% |
| Stocks | 30/36 | €1,709 | - | -€1,709 | |
| Contracts in progress | 37 | €52,845 | €54,558 | +€1,714 | +3.2% |
| Amounts receivable within one year | 40/41 | €115,254 | €30,173 | -€85,082 | -73.8% |
| Trade receivables | 40 | €83,601 | - | -€83,601 | |
| Other amounts receivable | 41 | €31,653 | €30,173 | -€1,481 | -4.7% |
| Cash at bank and in hand | 54/58 | €38,609 | €45,790 | +€7,180 | +18.6% |
| Deferred charges and accrued income | 490/1 | €854 | €890 | +€36 | +4.2% |
| Total equity and liabilities | 10/49 | €246,535 | €180,614 | -€65,921 | -26.7% |
| Equity | 10/15 | €63,697 | €95,386 | +€31,689 | +49.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €59,697 | €91,386 | +€31,689 | +53.1% |
| Distributable reserves | 133 | €59,697 | €91,386 | +€31,689 | +53.1% |
| Amounts payable | 17/49 | €182,838 | €85,229 | -€97,610 | -53.4% |
| Amounts payable after more than one year | 17 | €26,205 | €18,693 | -€7,512 | -28.7% |
| Financial debts | 170/4 | €26,205 | €18,693 | -€7,512 | -28.7% |
| Amounts payable within one year | 42/48 | €156,255 | €66,074 | -€90,181 | -57.7% |
| Current portion of amounts payable after more than one year | 42 | €7,229 | €7,512 | +€283 | +3.9% |
| Trade debts | 44 | €123,908 | €38,567 | -€85,341 | -68.9% |
| Suppliers | 440/4 | €123,908 | €38,567 | -€85,341 | -68.9% |
| Taxes, remuneration and social security | 45 | €15,066 | €3,600 | -€11,466 | -76.1% |
| Taxes | 450/3 | €15,066 | €3,600 | -€11,466 | -76.1% |
| Other amounts payable | 47/48 | €10,052 | €16,395 | +€6,343 | +63.1% |
| Accrued charges and deferred income | 492/3 | €379 | €462 | +€83 | +21.9% |
| Remuneration, social security and pensions | 62 | €13,287 | €54,581 | +€41,294 | +311% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,757 | €13,283 | +€6,526 | +96.6% |
| Other operating charges | 640/8 | €1,766 | €5,071 | +€3,305 | +187% |
| Gross operating margin | 9900 | €108,271 | €122,031 | +€13,760 | +12.7% |
| Operating profit (loss) | 9901 | €86,461 | €49,096 | -€37,365 | -43.2% |
| Financial income | 75/76B | €10 | €821 | +€811 | +7,893% |
| Recurring financial income | 75 | €10 | €821 | +€811 | +7,893% |
| Financial charges | 65/66B | €1,786 | €2,847 | +€1,061 | +59.4% |
| Recurring financial charges | 65 | €1,786 | €2,847 | +€1,061 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €84,685 | €47,070 | -€37,615 | -44.4% |
| Income taxes | 67/77 | €23,323 | €13,716 | -€9,607 | -41.2% |
| Profit (loss) for the period | 9904 | €61,363 | €33,355 | -€28,008 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,363 | €33,355 | -€28,008 | -45.6% |
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.