DELFORCHE JUNIOR: 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.
DELFORCHE JUNIOR
Largest movements
- Cash +€25,173
up €25,173 (+29.3%), from €85,772 to €110,945
mainly Depreciation (+€27,258) and Trade debts (+€19,145)
- Tangible fixed assets -€18,787
down €18,787 (-4.7%), from €401,306 to €382,519
of which Land and buildings: -€24,483
- Receivables within one year +€8,478
up €8,478 (+10.0%), from €84,771 to €93,249
of which Trade receivables: +€8,478
- Debts after one year -€28,160
down €28,160 (-6.1%), from €462,412 to €434,252
- Trade debts +€19,145
up €19,145 (+23.1%), from €83,014 to €102,158
- Profit (loss) carried forward +€13,311
up €13,311 (+197.0%), from €6,759 to €20,070
- Depreciation -€5,802
down €5,802 (-17.5%), from €33,060 to €27,258
- Gross operating margin +€1,836
up €1,836 (+3.2%), from €56,817 to €58,653
- Taxes +€1,619
up €1,619 (+38.8%), from €4,169 to €5,788
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 | €637,368 | €650,667 | +€13,298 | +2.1% |
| Fixed assets | 21/28 | €401,306 | €382,519 | -€18,787 | -4.7% |
| Tangible fixed assets | 22/27 | €401,306 | €382,519 | -€18,787 | -4.7% |
| Land and buildings | 22 | €392,722 | €368,239 | -€24,483 | -6.2% |
| Plant, machinery and equipment | 23 | €7,336 | €13,474 | +€6,138 | +83.7% |
| Furniture and vehicles | 24 | €1,248 | €805 | -€443 | -35.5% |
| Current assets | 29/58 | €236,062 | €268,148 | +€32,086 | +13.6% |
| Amounts receivable within one year | 40/41 | €84,771 | €93,249 | +€8,478 | +10.0% |
| Trade receivables | 40 | - | €8,478 | +€8,478 | |
| Other amounts receivable | 41 | €84,771 | €84,771 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €85,772 | €110,945 | +€25,173 | +29.3% |
| Deferred charges and accrued income | 490/1 | €65,520 | €63,955 | -€1,565 | -2.4% |
| Total equity and liabilities | 10/49 | €637,368 | €650,667 | +€13,298 | +2.1% |
| Equity | 10/15 | €58,280 | €71,591 | +€13,311 | +22.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €39,121 | €39,121 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,400 | €16,400 | = | 0.0% |
| Distributable reserves | 133 | €20,861 | €20,861 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,759 | €20,070 | +€13,311 | +197.0% |
| Amounts payable | 17/49 | €579,088 | €579,075 | -€13 | 0.0% |
| Amounts payable after more than one year | 17 | €462,412 | €434,252 | -€28,160 | -6.1% |
| Financial debts | 170/4 | €462,412 | €434,252 | -€28,160 | -6.1% |
| Amounts payable within one year | 42/48 | €116,676 | €144,672 | +€27,996 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €25,537 | €28,160 | +€2,623 | +10.3% |
| Trade debts | 44 | €83,014 | €102,158 | +€19,145 | +23.1% |
| Suppliers | 440/4 | €83,014 | €102,158 | +€19,145 | +23.1% |
| Taxes, remuneration and social security | 45 | €4,169 | €9,957 | +€5,788 | +138.9% |
| Taxes | 450/3 | €4,169 | €9,957 | +€5,788 | +138.9% |
| Other amounts payable | 47/48 | €3,957 | €4,397 | +€440 | +11.1% |
| Accrued charges and deferred income | 492/3 | - | €151 | +€151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,060 | €27,258 | -€5,802 | -17.5% |
| Other operating charges | 640/8 | €4,091 | €4,003 | -€88 | -2.1% |
| Gross operating margin | 9900 | €56,817 | €58,653 | +€1,836 | +3.2% |
| Operating profit (loss) | 9901 | €19,666 | €27,392 | +€7,726 | +39.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €8,739 | €8,293 | -€446 | -5.1% |
| Recurring financial charges | 65 | €8,739 | €8,293 | -€446 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €10,927 | €19,100 | +€8,172 | +74.8% |
| Income taxes | 67/77 | €4,169 | €5,788 | +€1,619 | +38.8% |
| Profit (loss) for the period | 9904 | €6,759 | €13,311 | +€6,553 | +97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,759 | €13,311 | +€6,553 | +97.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.