DELGOMBE M.E.S.: 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.
DELGOMBE M.E.S.
Largest movements
- Cash +€17,436
up €17,436 (+36.7%), from €47,543 to €64,979
mainly Net result for the year (+€10,130) and Depreciation (+€6,909)
- Tangible fixed assets -€6,909
down €6,909 (-21.2%), from €32,597 to €25,688
- Receivables within one year -€5,081
down €5,081 (-24.2%), from €21,026 to €15,945
of which Other amounts receivable: -€3,048
- Stocks and contracts -€1,330
down €1,330 (-100.0%), from €1,330 to €0
- Reserves +€10,000
up €10,000 (+34.6%), from €28,900 to €38,900
of which Distributable reserves: +€10,000
- Debts after one year -€8,653
down €8,653 (-35.1%), from €24,664 to €16,010
- Other debts +€3,503
up €3,503 (+28.6%), from €12,248 to €15,751
- Trade debts -€2,492
down €2,492 (-56.6%), from €4,401 to €1,909
- Tax, wage and social debts +€1,749
up €1,749 (+165.6%), from €1,056 to €2,804
- Depreciation +€4,914
up €4,914 (+246.3%), from €1,995 to €6,909
- Gross operating margin +€3,526
up €3,526 (+16.8%), from €20,935 to €24,461
- Financial charges +€869
up €869 (+91.1%), from €954 to €1,824
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 | €105,114 | €109,693 | +€4,579 | +4.4% |
| Fixed assets | 21/28 | €32,639 | €25,730 | -€6,909 | -21.2% |
| Tangible fixed assets | 22/27 | €32,597 | €25,688 | -€6,909 | -21.2% |
| Furniture and vehicles | 24 | €32,597 | €25,688 | -€6,909 | -21.2% |
| Financial fixed assets | 28 | €42 | €42 | = | 0.0% |
| Current assets | 29/58 | €72,474 | €83,963 | +€11,488 | +15.9% |
| Stocks and contracts in progress | 3 | €1,330 | €0 | -€1,330 | -100.0% |
| Stocks | 30/36 | €1,330 | €0 | -€1,330 | -100.0% |
| Amounts receivable within one year | 40/41 | €21,026 | €15,945 | -€5,081 | -24.2% |
| Trade receivables | 40 | €16,741 | €14,708 | -€2,033 | -12.1% |
| Other amounts receivable | 41 | €4,285 | €1,237 | -€3,048 | -71.1% |
| Cash at bank and in hand | 54/58 | €47,543 | €64,979 | +€17,436 | +36.7% |
| Deferred charges and accrued income | 490/1 | €2,574 | €3,039 | +€464 | +18.0% |
| Total equity and liabilities | 10/49 | €105,114 | €109,693 | +€4,579 | +4.4% |
| Equity | 10/15 | €54,435 | €64,564 | +€10,130 | +18.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €28,900 | €38,900 | +€10,000 | +34.6% |
| Tax-exempt reserves | 132 | €3,400 | €3,400 | = | 0.0% |
| Distributable reserves | 133 | €25,500 | €35,500 | +€10,000 | +39.2% |
| Profit (loss) carried forward | 14 | €535 | €664 | +€130 | +24.2% |
| Amounts payable | 17/49 | €50,679 | €45,128 | -€5,551 | -11.0% |
| Amounts payable after more than one year | 17 | €24,664 | €16,010 | -€8,653 | -35.1% |
| Financial debts | 170/4 | €24,664 | €16,010 | -€8,653 | -35.1% |
| Amounts payable within one year | 42/48 | €26,015 | €29,118 | +€3,103 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €8,311 | €8,653 | +€343 | +4.1% |
| Trade debts | 44 | €4,401 | €1,909 | -€2,492 | -56.6% |
| Suppliers | 440/4 | €4,401 | €1,909 | -€2,492 | -56.6% |
| Taxes, remuneration and social security | 45 | €1,056 | €2,804 | +€1,749 | +165.6% |
| Taxes | 450/3 | €1,056 | €2,804 | +€1,749 | +165.6% |
| Other amounts payable | 47/48 | €12,248 | €15,751 | +€3,503 | +28.6% |
| Non-recurring operating income | 76A | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,995 | €6,909 | +€4,914 | +246.3% |
| Other operating charges | 640/8 | €1,402 | €1,236 | -€166 | -11.8% |
| Gross operating margin | 9900 | €20,935 | €24,461 | +€3,526 | +16.8% |
| Operating profit (loss) | 9901 | €17,538 | €16,316 | -€1,222 | -7.0% |
| Financial income | 75/76B | €355 | €131 | -€223 | -63.0% |
| Recurring financial income | 75 | €355 | €131 | -€223 | -63.0% |
| Financial charges | 65/66B | €954 | €1,824 | +€869 | +91.1% |
| Recurring financial charges | 65 | €954 | €1,824 | +€869 | +91.1% |
| Profit (loss) for the period before taxes | 9903 | €16,938 | €14,623 | -€2,315 | -13.7% |
| Income taxes | 67/77 | €4,627 | €4,494 | -€133 | -2.9% |
| Profit (loss) for the period | 9904 | €12,311 | €10,130 | -€2,182 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,311 | €10,130 | -€2,182 | -17.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.