DELFORGE GIUSEPPE: 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.
DELFORGE GIUSEPPE
Largest movements
- Cash +€5,823
up €5,823 (+38.2%), from €15,254 to €21,078
mainly Trade debts (+€2,859) and Receivables within one year (+€2,779)
- Receivables within one year -€2,779
down €2,779 (-32.8%), from €8,472 to €5,693
of which Other amounts receivable: -€2,460
- Stocks and contracts -€355
down €355 (-44.1%), from €805 to €450
- Trade debts +€2,859
up €2,859 (+27.4%), from €10,418 to €13,277
- Tax, wage and social debts -€2,226
down €2,226 (-15.9%), from €13,959 to €11,733
of which Remuneration and social security: -€2,228
- Profit (loss) carried forward +€1,614
up €1,614 (+44.1%), from -€3,660 to -€2,046
- Turnover -€177,969
no longer reported in 2024 (was €177,969)
- Purchases and services -€129,623
no longer reported in 2024 (was €129,623)
- Gross operating margin +€15,884
up €15,884 (+32.9%), from €48,346 to €64,230
- Staff costs +€6,371
up €6,371 (+11.9%), from €53,693 to €60,064
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,717 | €27,964 | +€2,247 | +8.7% |
| Fixed assets | 21/28 | €1,143 | €700 | -€442 | -38.7% |
| Intangible fixed assets | 21 | €792 | €542 | -€250 | -31.6% |
| Tangible fixed assets | 22/27 | €351 | €159 | -€192 | -54.8% |
| Furniture and vehicles | 24 | €351 | €159 | -€192 | -54.8% |
| Current assets | 29/58 | €24,574 | €27,263 | +€2,689 | +10.9% |
| Stocks and contracts in progress | 3 | €805 | €450 | -€355 | -44.1% |
| Stocks | 30/36 | €805 | €450 | -€355 | -44.1% |
| Amounts receivable within one year | 40/41 | €8,472 | €5,693 | -€2,779 | -32.8% |
| Trade receivables | 40 | €2,096 | €1,777 | -€319 | -15.2% |
| Other amounts receivable | 41 | €6,376 | €3,917 | -€2,460 | -38.6% |
| Cash at bank and in hand | 54/58 | €15,254 | €21,078 | +€5,823 | +38.2% |
| Deferred charges and accrued income | 490/1 | €43 | €43 | = | 0.0% |
| Total equity and liabilities | 10/49 | €25,717 | €27,964 | +€2,247 | +8.7% |
| Equity | 10/15 | €1,340 | €2,954 | +€1,614 | +120.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,660 | -€2,046 | +€1,614 | +44.1% |
| Amounts payable | 17/49 | €24,377 | €25,010 | +€633 | +2.6% |
| Amounts payable within one year | 42/48 | €24,377 | €25,010 | +€633 | +2.6% |
| Trade debts | 44 | €10,418 | €13,277 | +€2,859 | +27.4% |
| Suppliers | 440/4 | €10,418 | €13,277 | +€2,859 | +27.4% |
| Taxes, remuneration and social security | 45 | €13,959 | €11,733 | -€2,226 | -15.9% |
| Taxes | 450/3 | €2,600 | €2,603 | +€3 | +0.1% |
| Remuneration and social security | 454/9 | €11,359 | €9,131 | -€2,228 | -19.6% |
| Turnover | 70 | €177,969 | - | -€177,969 | |
| Goods, raw materials, services and sundry goods | 60/61 | €129,623 | - | -€129,623 | |
| Remuneration, social security and pensions | 62 | €53,693 | €60,064 | +€6,371 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442 | €442 | = | 0.0% |
| Other operating charges | 640/8 | €464 | €767 | +€303 | +65.2% |
| Gross operating margin | 9900 | €48,346 | €64,230 | +€15,884 | +32.9% |
| Operating profit (loss) | 9901 | -€6,254 | €2,957 | +€9,210 | |
| Financial charges | 65/66B | €12 | €251 | +€239 | +2072.7% |
| Recurring financial charges | 65 | €12 | €251 | +€239 | +2072.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,265 | €2,706 | +€8,971 | |
| Income taxes | 67/77 | - | €1,092 | +€1,092 | |
| Profit (loss) for the period | 9904 | -€6,265 | €1,614 | +€7,879 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,265 | €1,614 | +€7,879 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.