DELBOFISC: 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.
DELBOFISC
Largest movements
- Receivables within one year -€134,591
down €134,591 (-44.8%), from €300,633 to €166,041
of which Other amounts receivable: -€164,025
- Financial fixed assets +€56,250
up €56,250 (+22500.0%), from €250 to €56,500
- Trade debts -€57,686
down €57,686 (-88.4%), from €65,263 to €7,576
- Reserves +€27,076
up €27,076 (+38.6%), from €70,100 to €97,176
of which Distributable reserves: +€27,176
- Tax, wage and social debts -€25,739
down €25,739 (-81.7%), from €31,492 to €5,754
of which Taxes: -€27,999
- Other debts -€14,856
no longer reported in 2023 (was €14,856)
- Debts after one year -€14,369
down €14,369 (-41.0%), from €35,054 to €20,686
- Gross operating margin -€166,668
down €166,668 (-59.0%), from €282,280 to €115,612
- Taxes -€56,479
down €56,479 (-88.4%), from €63,868 to €7,389
- Staff costs -€17,146
down €17,146 (-31.9%), from €53,812 to €36,666
- Write-downs +€10,168
no longer reported in 2023 (was -€10,168)
- Depreciation -€7,266
down €7,266 (-72.1%), from €10,072 to €2,807
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €399,067 | €314,059 | -€85,008 | -21.3% |
| Fixed assets | 21/28 | €5,841 | €60,332 | +€54,491 | +933.0% |
| Tangible fixed assets | 22/27 | €5,591 | €3,832 | -€1,759 | -31.5% |
| Plant, machinery and equipment | 23 | €2,332 | €1,562 | -€770 | -33.0% |
| Furniture and vehicles | 24 | €2,649 | €1,771 | -€878 | -33.1% |
| Other tangible fixed assets | 26 | €609 | €498 | -€111 | -18.2% |
| Financial fixed assets | 28 | €250 | €56,500 | +€56,250 | +22500.0% |
| Current assets | 29/58 | €393,227 | €253,727 | -€139,500 | -35.5% |
| Amounts receivable within one year | 40/41 | €300,633 | €166,041 | -€134,591 | -44.8% |
| Trade receivables | 40 | €59,433 | €88,867 | +€29,434 | +49.5% |
| Other amounts receivable | 41 | €241,200 | €77,174 | -€164,025 | -68.0% |
| Cash at bank and in hand | 54/58 | €90,008 | €87,686 | -€2,323 | -2.6% |
| Deferred charges and accrued income | 490/1 | €2,586 | - | -€2,586 | |
| Total equity and liabilities | 10/49 | €399,067 | €314,059 | -€85,008 | -21.3% |
| Equity | 10/15 | €231,223 | €258,399 | +€27,176 | +11.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €70,100 | €97,176 | +€27,076 | +38.6% |
| Non-distributable reserves | 130/1 | €100 | - | -€100 | |
| Reserves not available under the articles | 1311 | €100 | - | -€100 | |
| Distributable reserves | 133 | €70,000 | €97,176 | +€27,176 | +38.8% |
| Profit (loss) carried forward | 14 | €160,123 | €160,223 | +€100 | +0.1% |
| Amounts payable | 17/49 | €167,844 | €55,660 | -€112,185 | -66.8% |
| Amounts payable after more than one year | 17 | €35,054 | €20,686 | -€14,369 | -41.0% |
| Financial debts | 170/4 | €35,054 | €20,686 | -€14,369 | -41.0% |
| Amounts payable within one year | 42/48 | €132,790 | €34,974 | -€97,816 | -73.7% |
| Current portion of amounts payable after more than one year | 42 | €21,179 | €21,644 | +€466 | +2.2% |
| Trade debts | 44 | €65,263 | €7,576 | -€57,686 | -88.4% |
| Suppliers | 440/4 | €65,263 | €7,576 | -€57,686 | -88.4% |
| Taxes, remuneration and social security | 45 | €31,492 | €5,754 | -€25,739 | -81.7% |
| Taxes | 450/3 | €31,492 | €3,493 | -€27,999 | -88.9% |
| Remuneration and social security | 454/9 | - | €2,261 | +€2,261 | |
| Other amounts payable | 47/48 | €14,856 | - | -€14,856 | |
| Remuneration, social security and pensions | 62 | €53,812 | €36,666 | -€17,146 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,072 | €2,807 | -€7,266 | -72.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,168 | - | +€10,168 | |
| Other operating charges | 640/8 | €3,751 | €1,587 | -€2,164 | -57.7% |
| Gross operating margin | 9900 | €282,280 | €115,612 | -€166,668 | -59.0% |
| Operating profit (loss) | 9901 | €224,814 | €74,553 | -€150,261 | -66.8% |
| Financial income | 75/76B | €3,284 | €1,158 | -€2,127 | -64.8% |
| Recurring financial income | 75 | €3,284 | €1,158 | -€2,127 | -64.8% |
| Financial charges | 65/66B | €37,615 | €39,345 | +€1,730 | +4.6% |
| Recurring financial charges | 65 | €35,515 | €39,345 | +€3,830 | +10.8% |
| Non-recurring financial charges | 66B | €2,100 | - | -€2,100 | |
| Profit (loss) for the period before taxes | 9903 | €190,483 | €36,366 | -€154,118 | -80.9% |
| Income taxes | 67/77 | €63,868 | €7,389 | -€56,479 | -88.4% |
| Profit (loss) for the period | 9904 | €126,615 | €28,976 | -€97,639 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €126,615 | €28,976 | -€97,639 | -77.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.