DELBROECK CONSTRUCTION: 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.
DELBROECK CONSTRUCTION
Largest movements
- Receivables within one year -€13,140
down €13,140 (-52.4%), from €25,064 to €11,924
of which Other amounts receivable: -€8,039
- Tangible fixed assets -€7,707
down €7,707 (-31.7%), from €24,285 to €16,579
of which Furniture and vehicles: -€5,933
- Tax, wage and social debts -€10,062
down €10,062 (-93.0%), from €10,820 to €758
of which Remuneration and social security: -€10,654
- Debts after one year -€6,046
down €6,046 (-37.1%), from €16,288 to €10,242
- Profit (loss) carried forward -€5,492
down €5,492 (-29.8%), from -€18,415 to -€23,907
- Other debts +€632
new in 2025: €632
- Gross operating margin +€10,578
up €10,578, from -€6,915 to €3,663
- Turnover +€7,496
up €7,496 (+17.3%), from €43,251 to €50,747
- Purchases and services -€3,082
down €3,082 (-6.1%), from €50,167 to €47,085
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 | €52,264 | €31,570 | -€20,694 | -39.6% |
| Fixed assets | 21/28 | €24,328 | €16,622 | -€7,707 | -31.7% |
| Tangible fixed assets | 22/27 | €24,285 | €16,579 | -€7,707 | -31.7% |
| Plant, machinery and equipment | 23 | €3,139 | €1,365 | -€1,774 | -56.5% |
| Furniture and vehicles | 24 | €21,146 | €15,214 | -€5,933 | -28.1% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €27,936 | €14,948 | -€12,988 | -46.5% |
| Amounts receivable within one year | 40/41 | €25,064 | €11,924 | -€13,140 | -52.4% |
| Trade receivables | 40 | €13,206 | €8,105 | -€5,101 | -38.6% |
| Other amounts receivable | 41 | €11,858 | €3,819 | -€8,039 | -67.8% |
| Cash at bank and in hand | 54/58 | €2,871 | €3,024 | +€153 | +5.3% |
| Total equity and liabilities | 10/49 | €52,264 | €31,570 | -€20,694 | -39.6% |
| Equity | 10/15 | €18,884 | €13,392 | -€5,492 | -29.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €18,749 | €18,749 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €16,894 | €16,894 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,415 | -€23,907 | -€5,492 | -29.8% |
| Amounts payable | 17/49 | €33,380 | €18,178 | -€15,202 | -45.5% |
| Amounts payable after more than one year | 17 | €16,288 | €10,242 | -€6,046 | -37.1% |
| Financial debts | 170/4 | €16,288 | €10,242 | -€6,046 | -37.1% |
| Amounts payable within one year | 42/48 | €17,092 | €7,936 | -€9,156 | -53.6% |
| Current portion of amounts payable after more than one year | 42 | €5,739 | €6,046 | +€307 | +5.3% |
| Trade debts | 44 | €533 | €500 | -€33 | -6.1% |
| Suppliers | 440/4 | €533 | €500 | -€33 | -6.1% |
| Taxes, remuneration and social security | 45 | €10,820 | €758 | -€10,062 | -93.0% |
| Taxes | 450/3 | €165 | €758 | +€593 | +358% |
| Remuneration and social security | 454/9 | €10,654 | - | -€10,654 | |
| Other amounts payable | 47/48 | - | €632 | +€632 | |
| Turnover | 70 | €43,251 | €50,747 | +€7,496 | +17.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €50,167 | €47,085 | -€3,082 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,707 | €7,707 | = | 0.0% |
| Other operating charges | 640/8 | €107 | €294 | +€186 | +173% |
| Non-recurring operating charges | 66A | €2,230 | - | -€2,230 | |
| Gross operating margin | 9900 | -€6,915 | €3,663 | +€10,578 | |
| Operating profit (loss) | 9901 | -€16,959 | -€4,337 | +€12,622 | +74.4% |
| Financial charges | 65/66B | €1,456 | €1,155 | -€301 | -20.7% |
| Recurring financial charges | 65 | €1,456 | €1,155 | -€301 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,415 | -€5,492 | +€12,923 | +70.2% |
| Profit (loss) for the period | 9904 | -€18,415 | -€5,492 | +€12,923 | +70.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,415 | -€5,492 | +€12,923 | +70.2% |
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 28 October 2026 via checked.be.