DELBOIS: 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.
DELBOIS
Largest movements
- Receivables within one year +€42,665
up €42,665 (+121,900%), from €35 to €42,700
of which Trade receivables: +€42,700
- Accrued charges and deferred income +€39,469
up €39,469 (+367%), from €10,767 to €50,236
- Other operating charges -€3,735
down €3,735 (-28.1%), from €13,297 to €9,562
- Purchases and services +€1,687
up €1,687 (+31.1%), from €5,425 to €7,112
- Gross operating margin -€1,218
down €1,218 (-6.5%), from €18,819 to €17,601
- Taxes +€847
up €847 (+69.4%), from €1,221 to €2,068
- Depreciation -€471
down €471 (-66.7%), from €706 to €235
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 | €689,480 | €734,933 | +€45,453 | +6.6% |
| Fixed assets | 21/28 | €651,400 | €651,165 | -€235 | 0.0% |
| Tangible fixed assets | 22/27 | €651,400 | €651,165 | -€235 | 0.0% |
| Land and buildings | 22 | €651,400 | €651,165 | -€235 | 0.0% |
| Current assets | 29/58 | €38,080 | €83,768 | +€45,688 | +120% |
| Amounts receivable within one year | 40/41 | €35 | €42,700 | +€42,665 | +121,900% |
| Trade receivables | 40 | - | €42,700 | +€42,700 | |
| Other amounts receivable | 41 | €35 | - | -€35 | |
| Cash at bank and in hand | 54/58 | €37,565 | €40,584 | +€3,019 | +8.0% |
| Deferred charges and accrued income | 490/1 | €480 | €484 | +€4 | +0.8% |
| Total equity and liabilities | 10/49 | €689,480 | €734,933 | +€45,453 | +6.6% |
| Equity | 10/15 | €675,796 | €681,320 | +€5,524 | +0.8% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €75,796 | €81,320 | +€5,524 | +7.3% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Legal reserve | 130 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €69,796 | €75,320 | +€5,524 | +7.9% |
| Amounts payable | 17/49 | €13,684 | €53,613 | +€39,929 | +292% |
| Amounts payable within one year | 42/48 | €2,917 | €3,377 | +€460 | +15.8% |
| Trade debts | 44 | €1,696 | €781 | -€915 | -54.0% |
| Suppliers | 440/4 | €1,696 | €781 | -€915 | -54.0% |
| Taxes, remuneration and social security | 45 | €1,221 | €2,069 | +€848 | +69.5% |
| Taxes | 450/3 | €1,221 | €2,069 | +€848 | +69.5% |
| Other amounts payable | 47/48 | - | €527 | +€527 | |
| Accrued charges and deferred income | 492/3 | €10,767 | €50,236 | +€39,469 | +367% |
| Turnover | 70 | €24,244 | €24,713 | +€469 | +1.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,425 | €7,112 | +€1,687 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €706 | €235 | -€471 | -66.7% |
| Other operating charges | 640/8 | €13,297 | €9,562 | -€3,735 | -28.1% |
| Gross operating margin | 9900 | €18,819 | €17,601 | -€1,218 | -6.5% |
| Operating profit (loss) | 9901 | €4,816 | €7,804 | +€2,988 | +62.0% |
| Financial charges | 65/66B | €242 | €212 | -€30 | -12.4% |
| Recurring financial charges | 65 | €242 | €212 | -€30 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €4,574 | €7,592 | +€3,018 | +66.0% |
| Income taxes | 67/77 | €1,221 | €2,068 | +€847 | +69.4% |
| Profit (loss) for the period | 9904 | €3,353 | €5,524 | +€2,171 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,353 | €5,524 | +€2,171 | +64.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.