Dellemans Transport: 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.
Dellemans Transport
Largest movements
- Cash -€8,414
down €8,414 (-54.1%), from €15,558 to €7,144
mainly Other debts (-€15,425) and Tax, wage and social debts (-€2,242)
- Tangible fixed assets -€1,967
down €1,967 (-68.1%), from €2,887 to €920
- Receivables within one year +€1,364
up €1,364 (+14.5%), from €9,433 to €10,797
of which Trade receivables: +€864
- Other debts -€15,425
down €15,425 (-3.0%), from €521,607 to €506,183
- Trade debts +€5,403
up €5,403 (+62.8%), from €8,605 to €14,008
- Profit (loss) carried forward +€3,249
up €3,249 (+0.3%), from -€964,235 to -€960,986
- Tax, wage and social debts -€2,242
down €2,242 (-50.6%), from €4,431 to €2,188
of which Taxes: -€1,122
- Gross operating margin -€11,362
down €11,362 (-61.0%), from €18,632 to €7,271
- Depreciation -€496
down €496 (-20.2%), from €2,463 to €1,967
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 | €27,878 | €18,862 | -€9,016 | -32.3% |
| Fixed assets | 21/28 | €2,887 | €920 | -€1,967 | -68.1% |
| Tangible fixed assets | 22/27 | €2,887 | €920 | -€1,967 | -68.1% |
| Furniture and vehicles | 24 | €2,887 | €920 | -€1,967 | -68.1% |
| Current assets | 29/58 | €24,991 | €17,942 | -€7,049 | -28.2% |
| Amounts receivable within one year | 40/41 | €9,433 | €10,797 | +€1,364 | +14.5% |
| Trade receivables | 40 | €8,548 | €9,412 | +€864 | +10.1% |
| Other amounts receivable | 41 | €885 | €1,385 | +€500 | +56.5% |
| Cash at bank and in hand | 54/58 | €15,558 | €7,144 | -€8,414 | -54.1% |
| Total equity and liabilities | 10/49 | €27,878 | €18,862 | -€9,016 | -32.3% |
| Equity | 10/15 | -€506,766 | -€503,517 | +€3,249 | +0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €438,877 | €438,877 | = | 0.0% |
| Tax-exempt reserves | 132 | €129,029 | €129,029 | = | 0.0% |
| Distributable reserves | 133 | €309,848 | €309,848 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€964,235 | -€960,986 | +€3,249 | +0.3% |
| Amounts payable | 17/49 | €534,644 | €522,379 | -€12,265 | -2.3% |
| Amounts payable within one year | 42/48 | €534,644 | €522,379 | -€12,265 | -2.3% |
| Trade debts | 44 | €8,605 | €14,008 | +€5,403 | +62.8% |
| Suppliers | 440/4 | €8,605 | €14,008 | +€5,403 | +62.8% |
| Taxes, remuneration and social security | 45 | €4,431 | €2,188 | -€2,242 | -50.6% |
| Taxes | 450/3 | €3,311 | €2,188 | -€1,122 | -33.9% |
| Remuneration and social security | 454/9 | €1,120 | - | -€1,120 | |
| Other amounts payable | 47/48 | €521,607 | €506,183 | -€15,425 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,463 | €1,967 | -€496 | -20.2% |
| Other operating charges | 640/8 | €1,521 | €1,547 | +€26 | +1.7% |
| Gross operating margin | 9900 | €18,632 | €7,271 | -€11,362 | -61.0% |
| Operating profit (loss) | 9901 | €14,649 | €3,757 | -€10,892 | -74.4% |
| Financial charges | 65/66B | €251 | €289 | +€38 | +15.2% |
| Recurring financial charges | 65 | €251 | €289 | +€38 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €14,398 | €3,468 | -€10,930 | -75.9% |
| Income taxes | 67/77 | €213 | €219 | +€7 | +3.2% |
| Profit (loss) for the period | 9904 | €14,186 | €3,249 | -€10,937 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,186 | €3,249 | -€10,937 | -77.1% |
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 28 October 2026 via checked.be.