DELBROEK GROUP: 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.
DELBROEK GROUP
Largest movements
- Tangible fixed assets -€70,513
down €70,513 (-81.5%), from €86,487 to €15,974
- Receivables within one year -€4,228
down €4,228 (-9.5%), from €44,492 to €40,264
- Cash -€3,443
down €3,443 (-22.5%), from €15,277 to €11,834
- Intangible fixed assets -€2,000
no longer reported in 2021 (was €2,000)
- Debts after one year -€65,437
down €65,437 (-86.0%), from €76,056 to €10,619
- Profit (loss) carried forward -€55,678
down €55,678, from €1,149 to -€54,529
- Debts within one year +€40,932
up €40,932 (+79.3%), from €51,641 to €92,573
of which Other debts: +€57,943
- Turnover -€190,679
down €190,679 (-80.5%), from €236,810 to €46,131
- Gross operating margin -€85,537
down €85,537 (-84.0%), from €101,821 to €16,284
- Purchases and services +€29,846
new in 2021: €29,846
- Financial charges +€18,323
new in 2021: €18,323
of which Non-recurring financial charges: +€16,554
- Depreciation -€17,443
down €17,443 (-55.4%), from €31,485 to €14,042
From the 2019 result to the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2019 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,306 | €69,122 | -€80,184 | -53.7% |
| Fixed assets | 21/28 | €89,537 | €17,024 | -€72,513 | -81.0% |
| Intangible fixed assets | 21 | €2,000 | - | -€2,000 | |
| Tangible fixed assets | 22/27 | €86,487 | €15,974 | -€70,513 | -81.5% |
| Furniture and vehicles | 24 | - | €15,974 | +€15,974 | |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €59,769 | €52,098 | -€7,671 | -12.8% |
| Amounts receivable within one year | 40/41 | €44,492 | €40,264 | -€4,228 | -9.5% |
| Other amounts receivable | 41 | - | €40,264 | +€40,264 | |
| Cash at bank and in hand | 54/58 | €15,277 | €11,834 | -€3,443 | -22.5% |
| Total equity and liabilities | 10/49 | €149,306 | €69,122 | -€80,184 | -53.7% |
| Equity | 10/15 | €21,609 | -€34,069 | -€55,678 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €1,149 | -€54,529 | -€55,678 | |
| Amounts payable | 17/49 | €127,697 | €103,192 | -€24,505 | -19.2% |
| Amounts payable after more than one year | 17 | €76,056 | €10,619 | -€65,437 | -86.0% |
| Financial debts | 170/4 | - | €10,619 | +€10,619 | |
| Amounts payable within one year | 42/48 | €51,641 | €92,573 | +€40,932 | +79.3% |
| Current portion of amounts payable after more than one year | 42 | - | €30,227 | +€30,227 | |
| Trade debts | 44 | €8,313 | €887 | -€7,426 | -89.3% |
| Suppliers | 440/4 | - | €887 | +€887 | |
| Taxes, remuneration and social security | 45 | - | €3,515 | +€3,515 | |
| Taxes | 450/3 | - | €1,527 | +€1,527 | |
| Remuneration and social security | 454/9 | - | €1,987 | +€1,987 | |
| Other amounts payable | 47/48 | - | €57,943 | +€57,943 | |
| Turnover | 70 | €236,810 | €46,131 | -€190,679 | -80.5% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €29,846 | +€29,846 | |
| Remuneration, social security and pensions | 62 | - | €12,552 | +€12,552 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,485 | €14,042 | -€17,443 | -55.4% |
| Other operating charges | 640/8 | - | €1,392 | +€1,392 | |
| Gross operating margin | 9900 | €101,821 | €16,284 | -€85,537 | -84.0% |
| Operating profit (loss) | 9901 | €3,353 | -€11,703 | -€15,056 | |
| Financial income | 75/76B | - | €3,134 | +€3,134 | |
| Recurring financial income | 75 | - | €3,134 | +€3,134 | |
| Non-recurring financial income | 76B | - | €3,134 | +€3,134 | |
| Financial charges | 65/66B | - | €18,323 | +€18,323 | |
| Recurring financial charges | 65 | €10,957 | €1,769 | -€9,188 | -83.9% |
| Non-recurring financial charges | 66B | - | €16,554 | +€16,554 | |
| Profit (loss) for the period before taxes | 9903 | -€8,731 | -€26,892 | -€18,161 | -208% |
| Profit (loss) for the period | 9904 | -€8,731 | -€26,892 | -€18,161 | -208% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,731 | -€26,892 | -€18,161 | -208% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.