DELLOYE-LATIERS: what changed
DELLOYE-LATIERS
Largest movements
- Cash +€97,952
up €97,952 (+61.8%), from €158,556 to €256,507
mainly Net result for the year (+€416,931) and Other debts (+€153,000)
- Tangible fixed assets -€18,913
down €18,913 (-30.2%), from €62,569 to €43,656
of which Furniture and vehicles: -€16,259
- Receivables within one year +€9,130
up €9,130 (+2.1%), from €439,364 to €448,494
of which Trade receivables: +€29,594
- Other debts +€153,000
up €153,000 (+40.7%), from €376,000 to €529,000
- Reserves -€112,000
no longer reported in 2025 (was €112,000)
- Tax, wage and social debts +€61,975
up €61,975 (+101%), from €61,449 to €123,424
of which Taxes: +€46,165
- Accrued charges and deferred income -€46,303
down €46,303 (-94.1%), from €49,209 to €2,906
- Trade debts +€44,214
up €44,214 (+597%), from €7,408 to €51,622
- Gross operating margin +€64,332
up €64,332 (+6.4%), from €1.0m to €1.1m
- Staff costs +€14,976
up €14,976 (+3.1%), from €475,763 to €490,739
- Taxes +€14,772
up €14,772 (+11.4%), from €129,536 to €144,308
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €667,301 | €754,687 | +€87,386 | +13.1% |
| Fixed assets | 21/28 | €62,744 | €43,831 | -€18,913 | -30.1% |
| Tangible fixed assets | 22/27 | €62,569 | €43,656 | -€18,913 | -30.2% |
| Plant, machinery and equipment | 23 | €22,236 | €19,582 | -€2,654 | -11.9% |
| Furniture and vehicles | 24 | €40,333 | €24,074 | -€16,259 | -40.3% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €604,557 | €710,856 | +€106,299 | +17.6% |
| Amounts receivable within one year | 40/41 | €439,364 | €448,494 | +€9,130 | +2.1% |
| Trade receivables | 40 | €118,900 | €148,494 | +€29,594 | +24.9% |
| Other amounts receivable | 41 | €320,464 | €300,000 | -€20,464 | -6.4% |
| Cash at bank and in hand | 54/58 | €158,556 | €256,507 | +€97,952 | +61.8% |
| Deferred charges and accrued income | 490/1 | €6,637 | €5,854 | -€782 | -11.8% |
| Total equity and liabilities | 10/49 | €667,301 | €754,687 | +€87,386 | +13.1% |
| Equity | 10/15 | €130,749 | €18,680 | -€112,070 | -85.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112,000 | - | -€112,000 | |
| Distributable reserves | 133 | €112,000 | - | -€112,000 | |
| Profit (loss) carried forward | 14 | €149 | €80 | -€70 | -46.5% |
| Amounts payable | 17/49 | €536,551 | €736,007 | +€199,456 | +37.2% |
| Amounts payable after more than one year | 17 | €29,055 | €19,187 | -€9,868 | -34.0% |
| Financial debts | 170/4 | €29,055 | €19,187 | -€9,868 | -34.0% |
| Amounts payable within one year | 42/48 | €458,287 | €713,914 | +€255,626 | +55.8% |
| Current portion of amounts payable after more than one year | 42 | €13,431 | €9,868 | -€3,563 | -26.5% |
| Trade debts | 44 | €7,408 | €51,622 | +€44,214 | +597% |
| Suppliers | 440/4 | €7,408 | €51,622 | +€44,214 | +597% |
| Taxes, remuneration and social security | 45 | €61,449 | €123,424 | +€61,975 | +101% |
| Taxes | 450/3 | €11,693 | €57,859 | +€46,165 | +395% |
| Remuneration and social security | 454/9 | €49,755 | €65,565 | +€15,810 | +31.8% |
| Other amounts payable | 47/48 | €376,000 | €529,000 | +€153,000 | +40.7% |
| Accrued charges and deferred income | 492/3 | €49,209 | €2,906 | -€46,303 | -94.1% |
| Remuneration, social security and pensions | 62 | €475,763 | €490,739 | +€14,976 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,547 | €21,557 | -€1,990 | -8.5% |
| Other operating charges | 640/8 | €5,921 | €1,924 | -€3,997 | -67.5% |
| Gross operating margin | 9900 | €1,010,167 | €1,074,499 | +€64,332 | +6.4% |
| Operating profit (loss) | 9901 | €504,936 | €560,279 | +€55,343 | +11.0% |
| Financial income | 75/76B | €3,000 | €3,000 | = | 0.0% |
| Recurring financial income | 75 | €3,000 | €3,000 | = | 0.0% |
| Financial charges | 65/66B | €2,328 | €2,041 | -€288 | -12.4% |
| Recurring financial charges | 65 | €2,328 | €2,041 | -€288 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €505,607 | €561,238 | +€55,631 | +11.0% |
| Income taxes | 67/77 | €129,536 | €144,308 | +€14,772 | +11.4% |
| Profit (loss) for the period | 9904 | €376,072 | €416,931 | +€40,859 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €376,072 | €416,931 | +€40,859 | +10.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.