Delleuse Bastien: 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 Bastien
Largest movements
- Tangible fixed assets +€988,234
up €988,234 (+475%), from €207,991 to €1.2m
of which Land and buildings: +€929,085
- Receivables within one year +€608,759
new in 2024: €608,759
of which Other amounts receivable: +€413,709
- Receivables after one year -€535,809
no longer reported in 2024 (was €535,809)
of which Other amounts receivable: -€387,399
- Cash +€110,045
up €110,045 (+39.2%), from €280,382 to €390,427
mainly Debts after one year (+€711,672) and Receivables after one year (+€535,809)
- Debts after one year +€711,672
up €711,672 (+513%), from €138,820 to €850,492
- Profit (loss) carried forward +€234,987
up €234,987 (+38.9%), from €604,221 to €839,208
- Tax, wage and social debts +€97,413
up €97,413 (+122%), from €79,545 to €176,957
of which Taxes: +€78,430
- Other debts +€89,250
up €89,250 (+298%), from €30,000 to €119,250
- Current portion of long-term debt +€72,005
up €72,005 (+164%), from €43,987 to €115,992
- Gross operating margin +€154,791
up €154,791 (+21.0%), from €736,181 to €890,972
- Staff costs -€60,279
down €60,279 (-16.2%), from €372,129 to €311,850
- Depreciation +€45,551
up €45,551 (+114%), from €40,053 to €85,604
- Financial charges -€21,834
down €21,834 (-75.1%), from €29,061 to €7,227
of which Non-recurring financial charges: -€24,502
- Taxes +€10,406
up €10,406 (+8.8%), from €118,253 to €128,660
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.
Derived cash bridge
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 | €1,026,054 | €2,197,283 | +€1.2m | +114% |
| Fixed assets | 21/28 | €209,864 | €1,198,098 | +€988,234 | +471% |
| Tangible fixed assets | 22/27 | €207,991 | €1,196,225 | +€988,234 | +475% |
| Land and buildings | 22 | €113,771 | €1,042,856 | +€929,085 | +817% |
| Plant, machinery and equipment | 23 | €14,064 | €10,087 | -€3,977 | -28.3% |
| Furniture and vehicles | 24 | €80,156 | €143,281 | +€63,126 | +78.8% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,873 | €1,873 | = | 0.0% |
| Current assets | 29/58 | €816,190 | €999,186 | +€182,995 | +22.4% |
| Amounts receivable after more than one year | 29 | €535,809 | - | -€535,809 | |
| Trade receivables | 290 | €148,409 | - | -€148,409 | |
| Other amounts receivable | 291 | €387,399 | - | -€387,399 | |
| Amounts receivable within one year | 40/41 | - | €608,759 | +€608,759 | |
| Trade receivables | 40 | - | €195,050 | +€195,050 | |
| Other amounts receivable | 41 | - | €413,709 | +€413,709 | |
| Cash at bank and in hand | 54/58 | €280,382 | €390,427 | +€110,045 | +39.2% |
| Total equity and liabilities | 10/49 | €1,026,054 | €2,197,283 | +€1.2m | +114% |
| Equity | 10/15 | €612,281 | €847,268 | +€234,987 | +38.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| 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 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €604,221 | €839,208 | +€234,987 | +38.9% |
| Amounts payable | 17/49 | €413,774 | €1,350,015 | +€936,242 | +226% |
| Amounts payable after more than one year | 17 | €138,820 | €850,492 | +€711,672 | +513% |
| Financial debts | 170/4 | €138,820 | €850,492 | +€711,672 | +513% |
| Amounts payable within one year | 42/48 | €274,954 | €499,523 | +€224,570 | +81.7% |
| Current portion of amounts payable after more than one year | 42 | €43,987 | €115,992 | +€72,005 | +164% |
| Financial debts | 43 | €1,899 | - | -€1,899 | |
| Credit institutions | 430/8 | €1,899 | - | -€1,899 | |
| Trade debts | 44 | €49,480 | €87,324 | +€37,844 | +76.5% |
| Suppliers | 440/4 | €49,480 | €87,324 | +€37,844 | +76.5% |
| Advances received on contracts in progress | 46 | €70,042 | - | -€70,042 | |
| Taxes, remuneration and social security | 45 | €79,545 | €176,957 | +€97,413 | +122% |
| Taxes | 450/3 | €77,425 | €155,856 | +€78,430 | +101% |
| Remuneration and social security | 454/9 | €2,119 | €21,102 | +€18,982 | +896% |
| Other amounts payable | 47/48 | €30,000 | €119,250 | +€89,250 | +298% |
| Remuneration, social security and pensions | 62 | €372,129 | €311,850 | -€60,279 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,053 | €85,604 | +€45,551 | +114% |
| Other operating charges | 640/8 | €15,607 | €7,435 | -€8,172 | -52.4% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €736,181 | €890,972 | +€154,791 | +21.0% |
| Operating profit (loss) | 9901 | €308,392 | €486,020 | +€177,628 | +57.6% |
| Financial income | 75/76B | €27,997 | €19,853 | -€8,144 | -29.1% |
| Recurring financial income | 75 | €14,422 | €19,853 | +€5,431 | +37.7% |
| Non-recurring financial income | 76B | €13,575 | - | -€13,575 | |
| Financial charges | 65/66B | €29,061 | €7,227 | -€21,834 | -75.1% |
| Recurring financial charges | 65 | €4,559 | €7,227 | +€2,668 | +58.5% |
| Non-recurring financial charges | 66B | €24,502 | - | -€24,502 | |
| Profit (loss) for the period before taxes | 9903 | €307,329 | €498,647 | +€191,318 | +62.3% |
| Income taxes | 67/77 | €118,253 | €128,660 | +€10,406 | +8.8% |
| Profit (loss) for the period | 9904 | €189,075 | €369,987 | +€180,912 | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €189,075 | €369,987 | +€180,912 | +95.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.