DELLEUSE: 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.
DELLEUSE
Largest movements
- Receivables within one year -€325,673
down €325,673 (-44.1%), from €738,639 to €412,966
of which Trade receivables: -€169,269
- Tangible fixed assets -€90,314
down €90,314 (-11.1%), from €814,039 to €723,725
of which Land and buildings: -€72,326
- Cash +€73,865
up €73,865 (+193.7%), from €38,141 to €112,006
mainly Receivables within one year (+€325,673) and Other debts (+€168,555)
- Deferred charges and accrued income +€19,049
up €19,049 (+109.2%), from €17,437 to €36,486
- Trade debts -€293,132
down €293,132 (-79.3%), from €369,607 to €76,475
- Other debts +€168,555
up €168,555 (+121.7%), from €138,494 to €307,049
- Short-term financial debts -€125,969
down €125,969 (-98.9%), from €127,326 to €1,357
- Debts after one year -€81,414
down €81,414 (-17.0%), from €478,079 to €396,665
- Accrued charges and deferred income +€52,670
up €52,670 (+886.7%), from €5,940 to €58,610
- Staff costs -€65,794
down €65,794 (-7.5%), from €880,311 to €814,517
- Taxes +€40,588
up €40,588, from -€75 to €40,513
- Other operating charges +€36,740
up €36,740 (+115.9%), from €31,711 to €68,451
- Write-downs +€30,626
new in 2024: €30,626
- Financial charges -€17,298
down €17,298 (-34.9%), from €49,583 to €32,285
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 | €1,608,700 | €1,285,627 | -€323,073 | -20.1% |
| Fixed assets | 21/28 | €814,483 | €724,169 | -€90,314 | -11.1% |
| Tangible fixed assets | 22/27 | €814,039 | €723,725 | -€90,314 | -11.1% |
| Land and buildings | 22 | €710,926 | €638,600 | -€72,326 | -10.2% |
| Plant, machinery and equipment | 23 | €21,756 | €15,797 | -€5,959 | -27.4% |
| Furniture and vehicles | 24 | €10,420 | €34,384 | +€23,964 | +230.0% |
| Leasing and similar rights | 25 | €65,999 | €25,379 | -€40,620 | -61.5% |
| Other tangible fixed assets | 26 | €4,938 | €9,565 | +€4,627 | +93.7% |
| Financial fixed assets | 28 | €444 | €444 | = | 0.0% |
| Current assets | 29/58 | €794,217 | €561,458 | -€232,759 | -29.3% |
| Amounts receivable within one year | 40/41 | €738,639 | €412,966 | -€325,673 | -44.1% |
| Trade receivables | 40 | €402,679 | €233,410 | -€169,269 | -42.0% |
| Other amounts receivable | 41 | €335,960 | €179,556 | -€156,404 | -46.6% |
| Cash at bank and in hand | 54/58 | €38,141 | €112,006 | +€73,865 | +193.7% |
| Deferred charges and accrued income | 490/1 | €17,437 | €36,486 | +€19,049 | +109.2% |
| Total equity and liabilities | 10/49 | €1,608,700 | €1,285,627 | -€323,073 | -20.1% |
| Equity | 10/15 | €262,914 | €242,980 | -€19,934 | -7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,378 | €81,530 | -€2,848 | -3.4% |
| Investment grants | 15 | €158,076 | €140,990 | -€17,086 | -10.8% |
| Amounts payable | 17/49 | €1,345,786 | €1,042,647 | -€303,139 | -22.5% |
| Amounts payable after more than one year | 17 | €478,079 | €396,665 | -€81,414 | -17.0% |
| Financial debts | 170/4 | €478,079 | €396,665 | -€81,414 | -17.0% |
| Amounts payable within one year | 42/48 | €861,767 | €587,372 | -€274,395 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €87,521 | €83,469 | -€4,052 | -4.6% |
| Financial debts | 43 | €127,326 | €1,357 | -€125,969 | -98.9% |
| Credit institutions | 430/8 | €127,326 | €1,357 | -€125,969 | -98.9% |
| Trade debts | 44 | €369,607 | €76,475 | -€293,132 | -79.3% |
| Suppliers | 440/4 | €369,607 | €76,475 | -€293,132 | -79.3% |
| Taxes, remuneration and social security | 45 | €138,819 | €119,022 | -€19,797 | -14.3% |
| Taxes | 450/3 | €16,167 | €30,786 | +€14,619 | +90.4% |
| Remuneration and social security | 454/9 | €122,652 | €88,236 | -€34,416 | -28.1% |
| Other amounts payable | 47/48 | €138,494 | €307,049 | +€168,555 | +121.7% |
| Accrued charges and deferred income | 492/3 | €5,940 | €58,610 | +€52,670 | +886.7% |
| Remuneration, social security and pensions | 62 | €880,311 | €814,517 | -€65,794 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,622 | €107,990 | -€12,632 | -10.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €30,626 | +€30,626 | |
| Other operating charges | 640/8 | €31,711 | €68,451 | +€36,740 | +115.9% |
| Non-recurring operating charges | 66A | €11,676 | €7,434 | -€4,242 | -36.3% |
| Gross operating margin | 9900 | €1,080,123 | €1,081,879 | +€1,756 | +0.2% |
| Operating profit (loss) | 9901 | €35,803 | €52,861 | +€17,058 | +47.6% |
| Financial income | 75/76B | €20,970 | €17,089 | -€3,881 | -18.5% |
| Recurring financial income | 75 | €20,970 | €17,089 | -€3,881 | -18.5% |
| Financial charges | 65/66B | €49,583 | €32,285 | -€17,298 | -34.9% |
| Recurring financial charges | 65 | €49,583 | €32,285 | -€17,298 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €7,190 | €37,665 | +€30,475 | +423.9% |
| Income taxes | 67/77 | -€75 | €40,513 | +€40,588 | |
| Profit (loss) for the period | 9904 | €7,265 | -€2,848 | -€10,113 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,265 | -€2,848 | -€10,113 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.