DELCROIX-RIGO: 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.
DELCROIX-RIGO
Largest movements
- Current investments +€50,327
up €50,327 (+100.6%), from €50,007 to €100,334
- Tangible fixed assets -€36,125
down €36,125 (-4.4%), from €813,875 to €777,750
- Receivables within one year +€16,214
new in 2025: €16,214
- Cash +€15,507
up €15,507 (+57.4%), from €27,016 to €42,523
mainly Net result for the year (+€41,705) and Depreciation (+€36,125)
- Reserves +€40,000
up €40,000 (+133.3%), from €30,000 to €70,000
- Depreciation -€8,845
down €8,845 (-19.7%), from €44,970 to €36,125
- Gross operating margin +€4,339
up €4,339 (+4.8%), from €91,033 to €95,372
- Other operating charges +€2,696
up €2,696 (+54.7%), from €4,931 to €7,627
- Taxes +€2,361
up €2,361 (+29.5%), from €8,004 to €10,365
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 | €896,647 | €943,995 | +€47,348 | +5.3% |
| Fixed assets | 21/28 | €813,875 | €777,750 | -€36,125 | -4.4% |
| Tangible fixed assets | 22/27 | €813,875 | €777,750 | -€36,125 | -4.4% |
| Land and buildings | 22 | €813,875 | €777,750 | -€36,125 | -4.4% |
| Current assets | 29/58 | €82,772 | €166,245 | +€83,473 | +100.8% |
| Amounts receivable within one year | 40/41 | - | €16,214 | +€16,214 | |
| Trade receivables | 40 | - | €16,214 | +€16,214 | |
| Current investments | 50/53 | €50,007 | €100,334 | +€50,327 | +100.6% |
| Cash at bank and in hand | 54/58 | €27,016 | €42,523 | +€15,507 | +57.4% |
| Deferred charges and accrued income | 490/1 | €5,749 | €7,174 | +€1,425 | +24.8% |
| Total equity and liabilities | 10/49 | €896,647 | €943,995 | +€47,348 | +5.3% |
| Equity | 10/15 | €885,115 | €926,820 | +€41,705 | +4.7% |
| Contributions | 10/11 | €852,000 | €852,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €70,000 | +€40,000 | +133.3% |
| Distributable reserves | 133 | €30,000 | €70,000 | +€40,000 | +133.3% |
| Profit (loss) carried forward | 14 | €3,115 | €4,820 | +€1,705 | +54.7% |
| Amounts payable | 17/49 | €11,532 | €17,175 | +€5,643 | +48.9% |
| Amounts payable within one year | 42/48 | €8,000 | €13,533 | +€5,533 | +69.2% |
| Taxes, remuneration and social security | 45 | €8,000 | €10,000 | +€2,000 | +25.0% |
| Taxes | 450/3 | €8,000 | €10,000 | +€2,000 | +25.0% |
| Other amounts payable | 47/48 | - | €3,533 | +€3,533 | |
| Accrued charges and deferred income | 492/3 | €3,532 | €3,642 | +€110 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,970 | €36,125 | -€8,845 | -19.7% |
| Other operating charges | 640/8 | €4,931 | €7,627 | +€2,696 | +54.7% |
| Gross operating margin | 9900 | €91,033 | €95,372 | +€4,339 | +4.8% |
| Operating profit (loss) | 9901 | €41,132 | €51,620 | +€10,488 | +25.5% |
| Financial income | 75/76B | €12 | €483 | +€471 | +3925.0% |
| Recurring financial income | 75 | €12 | €483 | +€471 | +3925.0% |
| Financial charges | 65/66B | €25 | €33 | +€8 | +32.0% |
| Recurring financial charges | 65 | €25 | €33 | +€8 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €41,119 | €52,070 | +€10,951 | +26.6% |
| Income taxes | 67/77 | €8,004 | €10,365 | +€2,361 | +29.5% |
| Profit (loss) for the period | 9904 | €33,115 | €41,705 | +€8,590 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,115 | €41,705 | +€8,590 | +25.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.