DELBEKE - VERLEDENS: what changed
What changed
DELBEKE - VERLEDENS
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€284,149
2024 · €282,720+€1,429
Equity
€260,619
2024 · €234,773+€25,846
Cash
€544,130
2024 · €552,359-€8,229
Balance sheet total
€1.2m
2024 · €966,429+€252,726
Largest movements
Assets
- Receivables within one year +€287,791
up €287,791 (+121%), from €237,081 to €524,872
of which Trade receivables: +€288,291
- Tangible fixed assets -€25,798
down €25,798 (-14.7%), from €175,950 to €150,152
of which Land and buildings: -€17,718
Equity and liabilities
- Trade debts +€300,523
up €300,523 (+156%), from €192,973 to €493,495
- Other debts -€117,563
down €117,563 (-30.5%), from €386,081 to €268,518
- Tax, wage and social debts +€46,569
up €46,569 (+34.7%), from €134,023 to €180,592
of which Taxes: +€34,456
- Reserves +€25,846
up €25,846 (+11.3%), from €228,542 to €254,388
of which Distributable reserves: +€25,846
Income statement
- Staff costs +€100,696
up €100,696 (+37.7%), from €266,949 to €367,646
- Gross operating margin +€99,256
up €99,256 (+16.3%), from €607,613 to €706,869
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
€282,720
Gross operating margin
+€99,256
Staff costs
-€100,696
Depreciation
+€2,536
Other operating charges
-€780
Financial income
-€98
Financial charges
-€20
Taxes
+€1,231
Result 2025
€284,149
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
+€257,812
Investment
-€2,089
Financing
-€263,952
Cash 2024
€552,359
From operations (derived)
+€257,812
Net result for the year
+€284,149
Depreciation
+€27,887
Receivables within one year
-€287,791
Deferred charges and accrued income
+€1,038
Trade debts
+€300,523
Tax, wage and social debts
+€46,569
Other debts
-€117,563
Accrued charges and deferred income
+€3,000
Investment (derived)
-€2,089
Investment in fixed assets (net)
-€2,089
Financing
-€263,952
Debts after one year
-€6,568
Current portion of long-term debt
+€919
Contributions, distributions and other
-€258,303
Cash 2025
€544,130
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €966,429 | €1,219,155 | +€252,726 | +26.2% |
| Fixed assets | 21/28 | €175,950 | €150,152 | -€25,798 | -14.7% |
| Tangible fixed assets | 22/27 | €175,950 | €150,152 | -€25,798 | -14.7% |
| Land and buildings | 22 | €141,261 | €123,544 | -€17,718 | -12.5% |
| Furniture and vehicles | 24 | €34,689 | €26,609 | -€8,080 | -23.3% |
| Current assets | 29/58 | €790,478 | €1,069,002 | +€278,524 | +35.2% |
| Amounts receivable within one year | 40/41 | €237,081 | €524,872 | +€287,791 | +121% |
| Trade receivables | 40 | €189,081 | €477,372 | +€288,291 | +152% |
| Other amounts receivable | 41 | €48,000 | €47,500 | -€500 | -1.0% |
| Cash at bank and in hand | 54/58 | €552,359 | €544,130 | -€8,229 | -1.5% |
| Deferred charges and accrued income | 490/1 | €1,038 | - | -€1,038 | |
| Total equity and liabilities | 10/49 | €966,429 | €1,219,155 | +€252,726 | +26.2% |
| Equity | 10/15 | €234,773 | €260,619 | +€25,846 | +11.0% |
| Contributions | 10/11 | €6,231 | €6,231 | = | 0.0% |
| Reserves | 13 | €228,542 | €254,388 | +€25,846 | +11.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €226,682 | €252,528 | +€25,846 | +11.4% |
| Amounts payable | 17/49 | €731,656 | €958,536 | +€226,880 | +31.0% |
| Amounts payable after more than one year | 17 | €12,931 | €6,363 | -€6,568 | -50.8% |
| Financial debts | 170/4 | €12,931 | €6,363 | -€6,568 | -50.8% |
| Amounts payable within one year | 42/48 | €718,725 | €949,173 | +€230,448 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €5,649 | €6,568 | +€919 | +16.3% |
| Trade debts | 44 | €192,973 | €493,495 | +€300,523 | +156% |
| Suppliers | 440/4 | €192,973 | €493,495 | +€300,523 | +156% |
| Taxes, remuneration and social security | 45 | €134,023 | €180,592 | +€46,569 | +34.7% |
| Taxes | 450/3 | €58,952 | €93,408 | +€34,456 | +58.4% |
| Remuneration and social security | 454/9 | €75,071 | €87,184 | +€12,113 | +16.1% |
| Other amounts payable | 47/48 | €386,081 | €268,518 | -€117,563 | -30.5% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €266,949 | €367,646 | +€100,696 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,422 | €27,887 | -€2,536 | -8.3% |
| Other operating charges | 640/8 | €1,285 | €2,065 | +€780 | +60.7% |
| Gross operating margin | 9900 | €607,613 | €706,869 | +€99,256 | +16.3% |
| Operating profit (loss) | 9901 | €308,957 | €309,272 | +€315 | +0.1% |
| Financial income | 75/76B | €99 | €2 | -€98 | -98.4% |
| Recurring financial income | 75 | €99 | €2 | -€98 | -98.4% |
| Financial charges | 65/66B | €873 | €893 | +€20 | +2.3% |
| Recurring financial charges | 65 | €873 | €893 | +€20 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €308,183 | €308,381 | +€198 | +0.1% |
| Income taxes | 67/77 | €25,463 | €24,232 | -€1,231 | -4.8% |
| Profit (loss) for the period | 9904 | €282,720 | €284,149 | +€1,429 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €282,720 | €284,149 | +€1,429 | +0.5% |
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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 8 November 2026 via checked.be.