DELFARMING: 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.
DELFARMING
Largest movements
- Receivables within one year +€88,757
up €88,757 (+91.7%), from €96,757 to €185,513
of which Trade receivables: +€82,600
- Tangible fixed assets +€4,111
up €4,111 (+5.5%), from €75,383 to €79,494
of which Plant, machinery and equipment: +€4,111
- Trade debts +€58,907
up €58,907 (+594.6%), from €9,907 to €68,815
- Profit (loss) carried forward +€32,558
up €32,558 (+9.7%), from -€336,257 to -€303,698
- Tax, wage and social debts +€7,082
new in 2023: €7,082
- Current portion of long-term debt -€5,714
no longer reported in 2023 (was €5,714)
- Depreciation -€55,928
down €55,928 (-100.0%), from €55,928 to €0
- Gross operating margin +€16,108
up €16,108 (+93.7%), from €17,194 to €33,302
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,100 | €268,093 | +€92,993 | +53.1% |
| Fixed assets | 21/28 | €75,383 | €79,494 | +€4,111 | +5.5% |
| Tangible fixed assets | 22/27 | €75,383 | €79,494 | +€4,111 | +5.5% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €74,887 | €78,998 | +€4,111 | +5.5% |
| Furniture and vehicles | 24 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €99,717 | €188,599 | +€88,882 | +89.1% |
| Stocks and contracts in progress | 3 | €2,786 | €2,786 | = | 0.0% |
| Stocks | 30/36 | €2,786 | €2,786 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €96,757 | €185,513 | +€88,757 | +91.7% |
| Trade receivables | 40 | €94,312 | €176,911 | +€82,600 | +87.6% |
| Other amounts receivable | 41 | €2,445 | €8,602 | +€6,157 | +251.8% |
| Cash at bank and in hand | 54/58 | €174 | €300 | +€126 | +72.4% |
| Total equity and liabilities | 10/49 | €175,100 | €268,093 | +€92,993 | +53.1% |
| Equity | 10/15 | -€51,658 | -€19,100 | +€32,558 | +63.0% |
| Contributions | 10/11 | €81,600 | €81,600 | = | 0.0% |
| Capital | 10 | €81,600 | - | -€81,600 | |
| Issued capital | 100 | €81,600 | - | -€81,600 | |
| Revaluation surpluses | 12 | €35,827 | €35,827 | = | 0.0% |
| Reserves | 13 | €167,172 | €167,172 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,318 | €4,318 | = | 0.0% |
| Other | 1319 | €4,318 | €4,318 | = | 0.0% |
| Distributable reserves | 133 | €162,854 | €162,854 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€336,257 | -€303,698 | +€32,558 | +9.7% |
| Amounts payable | 17/49 | €226,758 | €287,193 | +€60,435 | +26.7% |
| Amounts payable after more than one year | 17 | €5,714 | €5,714 | = | 0.0% |
| Financial debts | 170/4 | €5,714 | €5,714 | = | 0.0% |
| Amounts payable within one year | 42/48 | €221,043 | €281,478 | +€60,435 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €5,714 | - | -€5,714 | |
| Trade debts | 44 | €9,907 | €68,815 | +€58,907 | +594.6% |
| Suppliers | 440/4 | €9,907 | €68,815 | +€58,907 | +594.6% |
| Taxes, remuneration and social security | 45 | - | €7,082 | +€7,082 | |
| Taxes | 450/3 | - | €7,082 | +€7,082 | |
| Other amounts payable | 47/48 | €205,422 | €205,582 | +€160 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,928 | €0 | -€55,928 | -100.0% |
| Other operating charges | 640/8 | €809 | €548 | -€261 | -32.3% |
| Gross operating margin | 9900 | €17,194 | €33,302 | +€16,108 | +93.7% |
| Operating profit (loss) | 9901 | -€39,543 | €32,754 | +€72,297 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €406 | €196 | -€209 | -51.6% |
| Recurring financial charges | 65 | €406 | €196 | -€209 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | -€39,948 | €32,558 | +€72,507 | |
| Profit (loss) for the period | 9904 | -€39,948 | €32,558 | +€72,507 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,948 | €32,558 | +€72,507 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.