DELFT EN ZOON: 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.
DELFT EN ZOON
Largest movements
- Cash +€16,225
up €16,225 (+23.0%), from €70,469 to €86,693
mainly Net result for the year (+€32,491) and Depreciation (+€24,859)
- Deferred charges and accrued income +€4,246
up €4,246 (+298%), from €1,424 to €5,670
- Reserves +€32,491
up €32,491 (+17.4%), from €186,473 to €218,964
- Debts after one year -€10,769
down €10,769 (-100%), from €10,769 to €0
- Other debts -€8,769
down €8,769 (-15.5%), from €56,600 to €47,832
- Tax, wage and social debts +€4,163
up €4,163 (+33.3%), from €12,498 to €16,662
- Gross operating margin +€23,107
up €23,107 (+42.0%), from €55,025 to €78,132
- Taxes +€4,749
up €4,749 (+59.3%), from €8,016 to €12,765
- Depreciation +€3,588
up €3,588 (+16.9%), from €21,271 to €24,859
- Financial charges +€2,116
up €2,116 (+101%), from €2,104 to €4,220
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.
Derived cash bridge
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 | €287,882 | €305,055 | +€17,173 | +6.0% |
| Fixed assets | 21/28 | €193,964 | €194,105 | +€141 | +0.1% |
| Tangible fixed assets | 22/27 | €193,829 | €193,970 | +€141 | +0.1% |
| Land and buildings | 22 | €174,415 | €160,148 | -€14,267 | -8.2% |
| Plant, machinery and equipment | 23 | €18,906 | €33,822 | +€14,916 | +78.9% |
| Furniture and vehicles | 24 | €508 | €0 | -€508 | -100% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €93,918 | €110,950 | +€17,032 | +18.1% |
| Stocks and contracts in progress | 3 | €845 | €319 | -€526 | -62.2% |
| Stocks | 30/36 | €845 | €319 | -€526 | -62.2% |
| Amounts receivable within one year | 40/41 | €21,180 | €18,267 | -€2,913 | -13.8% |
| Trade receivables | 40 | €17,184 | €18,267 | +€1,084 | +6.3% |
| Other amounts receivable | 41 | €3,996 | €0 | -€3,996 | -100% |
| Cash at bank and in hand | 54/58 | €70,469 | €86,693 | +€16,225 | +23.0% |
| Deferred charges and accrued income | 490/1 | €1,424 | €5,670 | +€4,246 | +298% |
| Total equity and liabilities | 10/49 | €287,882 | €305,055 | +€17,173 | +6.0% |
| Equity | 10/15 | €195,149 | €227,640 | +€32,491 | +16.6% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €186,473 | €218,964 | +€32,491 | +17.4% |
| Distributable reserves | 133 | €186,473 | €218,964 | +€32,491 | +17.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €92,733 | €77,415 | -€15,318 | -16.5% |
| Amounts payable after more than one year | 17 | €10,769 | €0 | -€10,769 | -100% |
| Financial debts | 170/4 | €10,769 | €0 | -€10,769 | -100% |
| Amounts payable within one year | 42/48 | €81,585 | €77,019 | -€4,566 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €10,591 | €10,769 | +€179 | +1.7% |
| Trade debts | 44 | €1,895 | €1,757 | -€139 | -7.3% |
| Suppliers | 440/4 | €1,895 | €1,757 | -€139 | -7.3% |
| Taxes, remuneration and social security | 45 | €12,498 | €16,662 | +€4,163 | +33.3% |
| Taxes | 450/3 | €12,498 | €16,662 | +€4,163 | +33.3% |
| Other amounts payable | 47/48 | €56,600 | €47,832 | -€8,769 | -15.5% |
| Accrued charges and deferred income | 492/3 | €379 | €396 | +€17 | +4.4% |
| Remuneration, social security and pensions | 62 | €69 | €0 | -€69 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,271 | €24,859 | +€3,588 | +16.9% |
| Other operating charges | 640/8 | €3,683 | €3,866 | +€184 | +5.0% |
| Gross operating margin | 9900 | €55,025 | €78,132 | +€23,107 | +42.0% |
| Operating profit (loss) | 9901 | €30,002 | €49,406 | +€19,404 | +64.7% |
| Financial income | 75/76B | €62 | €70 | +€8 | +12.6% |
| Recurring financial income | 75 | €62 | €70 | +€8 | +12.6% |
| Financial charges | 65/66B | €2,104 | €4,220 | +€2,116 | +101% |
| Recurring financial charges | 65 | €2,104 | €4,220 | +€2,116 | +101% |
| Profit (loss) for the period before taxes | 9903 | €27,960 | €45,256 | +€17,296 | +61.9% |
| Income taxes | 67/77 | €8,016 | €12,765 | +€4,749 | +59.3% |
| Profit (loss) for the period | 9904 | €19,944 | €32,491 | +€12,547 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,944 | €32,491 | +€12,547 | +62.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.