DELLAERT 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.
DELLAERT en ZOON
Largest movements
- Receivables within one year +€20,427
up €20,427 (+32.3%), from €63,161 to €83,588
of which Trade receivables: +€11,763
- Trade debts +€8,393
up €8,393 (+179%), from €4,679 to €13,072
- Profit (loss) carried forward +€7,548
up €7,548 (+65.9%), from €11,457 to €19,006
- Tax, wage and social debts +€3,261
new in 2025: €3,261
- Accrued charges and deferred income -€1,393
down €1,393 (-100%), from €1,393 to €0
- Other debts +€1,383
up €1,383 (+370%), from €374 to €1,757
- Financial income +€3,868
new in 2025: €3,868
- Taxes +€3,261
new in 2025: €3,261
- Gross operating margin +€2,361
up €2,361 (+31.7%), from €7,452 to €9,814
- Other operating charges +€309
up €309 (+16.2%), from €1,909 to €2,217
- Financial charges +€253
up €253 (+62.8%), from €402 to €655
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 | €74,606 | €94,488 | +€19,882 | +26.6% |
| Current assets | 29/58 | €74,606 | €94,488 | +€19,882 | +26.6% |
| Stocks and contracts in progress | 3 | €11,445 | €10,900 | -€545 | -4.8% |
| Stocks | 30/36 | €11,445 | €10,900 | -€545 | -4.8% |
| Amounts receivable within one year | 40/41 | €63,161 | €83,588 | +€20,427 | +32.3% |
| Trade receivables | 40 | €0 | €11,763 | +€11,763 | |
| Other amounts receivable | 41 | €63,161 | €71,825 | +€8,664 | +13.7% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €74,606 | €94,488 | +€19,882 | +26.6% |
| Equity | 10/15 | €64,680 | €72,229 | +€7,548 | +11.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €32,763 | €32,763 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,592 | €2,592 | = | 0.0% |
| Distributable reserves | 133 | €30,171 | €30,171 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,457 | €19,006 | +€7,548 | +65.9% |
| Amounts payable | 17/49 | €9,926 | €22,259 | +€12,334 | +124% |
| Amounts payable within one year | 42/48 | €8,533 | €22,259 | +€13,726 | +161% |
| Financial debts | 43 | €3,481 | €4,170 | +€689 | +19.8% |
| Credit institutions | 430/8 | €3,481 | €4,170 | +€689 | +19.8% |
| Trade debts | 44 | €4,679 | €13,072 | +€8,393 | +179% |
| Suppliers | 440/4 | €4,679 | €13,072 | +€8,393 | +179% |
| Taxes, remuneration and social security | 45 | - | €3,261 | +€3,261 | |
| Taxes | 450/3 | - | €3,261 | +€3,261 | |
| Other amounts payable | 47/48 | €374 | €1,757 | +€1,383 | +370% |
| Accrued charges and deferred income | 492/3 | €1,393 | €0 | -€1,393 | -100% |
| Other operating charges | 640/8 | €1,909 | €2,217 | +€309 | +16.2% |
| Gross operating margin | 9900 | €7,452 | €9,814 | +€2,361 | +31.7% |
| Operating profit (loss) | 9901 | €5,544 | €7,596 | +€2,053 | +37.0% |
| Financial income | 75/76B | - | €3,868 | +€3,868 | |
| Recurring financial income | 75 | - | €3,868 | +€3,868 | |
| Financial charges | 65/66B | €402 | €655 | +€253 | +62.8% |
| Recurring financial charges | 65 | €402 | €655 | +€253 | +62.8% |
| Profit (loss) for the period before taxes | 9903 | €5,141 | €10,809 | +€5,668 | +110% |
| Income taxes | 67/77 | - | €3,261 | +€3,261 | |
| Profit (loss) for the period | 9904 | €5,141 | €7,548 | +€2,407 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,141 | €7,548 | +€2,407 | +46.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.