DELBOO: what changed
Two fiscal 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.
DELBOO
Largest movements
- Cash -€288,494
down €288,494 (-55.8%), from €516,862 to €228,367
mainly Trade debts (-€141,076) and Receivables within one year (-€110,947)
- Receivables within one year +€110,947
up €110,947 (+13.9%), from €800,997 to €911,944
of which Trade receivables: +€112,319
- Tangible fixed assets -€17,395
down €17,395 (-12.5%), from €139,211 to €121,816
of which Plant, machinery and equipment: -€18,370
- Deferred charges and accrued income +€15,216
new in 2025: €15,216
- Trade debts -€141,076
down €141,076 (-26.2%), from €537,711 to €396,636
- Other debts -€38,798
down €38,798 (-5.6%), from €691,676 to €652,878
- Gross operating margin +€90,612
up €90,612 (+49.9%), from €181,643 to €272,256
- Write-downs +€90,000
new in 2025: €90,000
- Staff costs +€3,297
up €3,297 (+2.6%), from €128,264 to €131,561
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.
Cash bridge derived
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 | €1,457,070 | €1,277,344 | -€179,727 | -12.3% |
| Fixed assets | 21/28 | €139,211 | €121,816 | -€17,395 | -12.5% |
| Tangible fixed assets | 22/27 | €139,211 | €121,816 | -€17,395 | -12.5% |
| Plant, machinery and equipment | 23 | €124,454 | €106,084 | -€18,370 | -14.8% |
| Furniture and vehicles | 24 | €14,757 | €15,732 | +€976 | +6.6% |
| Current assets | 29/58 | €1,317,859 | €1,155,527 | -€162,332 | -12.3% |
| Amounts receivable within one year | 40/41 | €800,997 | €911,944 | +€110,947 | +13.9% |
| Trade receivables | 40 | €799,625 | €911,944 | +€112,319 | +14.0% |
| Other amounts receivable | 41 | €1,372 | - | -€1,372 | |
| Cash at bank and in hand | 54/58 | €516,862 | €228,367 | -€288,494 | -55.8% |
| Deferred charges and accrued income | 490/1 | - | €15,216 | +€15,216 | |
| Total equity and liabilities | 10/49 | €1,457,070 | €1,277,344 | -€179,727 | -12.3% |
| Equity | 10/15 | €208,547 | €216,083 | +€7,536 | +3.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,547 | €161,083 | +€7,536 | +4.9% |
| Amounts payable | 17/49 | €1,248,524 | €1,061,261 | -€187,263 | -15.0% |
| Amounts payable within one year | 42/48 | €1,241,524 | €1,061,093 | -€180,431 | -14.5% |
| Trade debts | 44 | €537,711 | €396,636 | -€141,076 | -26.2% |
| Suppliers | 440/4 | €537,711 | €396,636 | -€141,076 | -26.2% |
| Taxes, remuneration and social security | 45 | €12,137 | €11,579 | -€558 | -4.6% |
| Taxes | 450/3 | €6,587 | €5,863 | -€724 | -11.0% |
| Remuneration and social security | 454/9 | €5,550 | €5,716 | +€166 | +3.0% |
| Other amounts payable | 47/48 | €691,676 | €652,878 | -€38,798 | -5.6% |
| Accrued charges and deferred income | 492/3 | €7,000 | €168 | -€6,832 | -97.6% |
| Remuneration, social security and pensions | 62 | €128,264 | €131,561 | +€3,297 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,211 | €26,942 | +€732 | +2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €90,000 | +€90,000 | |
| Other operating charges | 640/8 | €11,752 | €11,899 | +€147 | +1.3% |
| Gross operating margin | 9900 | €181,643 | €272,256 | +€90,612 | +49.9% |
| Operating profit (loss) | 9901 | €15,416 | €11,853 | -€3,563 | -23.1% |
| Financial income | 75/76B | €52 | €0 | -€52 | -99.2% |
| Recurring financial income | 75 | €52 | €0 | -€52 | -99.2% |
| Financial charges | 65/66B | €381 | €213 | -€168 | -44.2% |
| Recurring financial charges | 65 | €381 | €213 | -€168 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | €15,087 | €11,641 | -€3,446 | -22.8% |
| Income taxes | 67/77 | €6,587 | €4,105 | -€2,482 | -37.7% |
| Profit (loss) for the period | 9904 | €8,500 | €7,536 | -€964 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,500 | €7,536 | -€964 | -11.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.