DELLOYE PAINTS: what changed
DELLOYE PAINTS
Largest movements
- Tangible fixed assets +€399,682
up €399,682 (+109%), from €366,314 to €765,995
of which Land and buildings: +€398,018
- Cash -€63,049
down €63,049 (-45.8%), from €137,801 to €74,752
mainly Investment in fixed assets (net) (-€441,997) and Current portion of long-term debt (-€0)
- Receivables within one year -€42,037
down €42,037 (-36.2%), from €116,218 to €74,181
of which Trade receivables: -€39,558
- Stocks and contracts -€10,751
down €10,751 (-43.6%), from €24,656 to €13,905
- Debts after one year +€126,536
up €126,536 (+46.2%), from €273,954 to €400,490
of which Other amounts payable: +€150,000
- Trade debts +€81,761
up €81,761 (+534%), from €15,304 to €97,064
- Reserves +€51,878
up €51,878 (+19.4%), from €268,051 to €319,929
of which Distributable reserves: +€51,878
- Other debts +€19,362
up €19,362 (+84.5%), from €22,902 to €42,264
- Gross operating margin -€67,597
down €67,597 (-27.8%), from €243,262 to €175,665
- Taxes -€27,336
down €27,336 (-70.3%), from €38,898 to €11,562
- Depreciation +€15,594
up €15,594 (+60.0%), from €25,971 to €41,565
- Other operating charges -€3,217
down €3,217 (-24.7%), from €13,000 to €9,784
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 | €645,288 | €929,883 | +€284,595 | +44.1% |
| Fixed assets | 21/28 | €366,614 | €767,045 | +€400,432 | +109% |
| Tangible fixed assets | 22/27 | €366,314 | €765,995 | +€399,682 | +109% |
| Land and buildings | 22 | €344,838 | €742,856 | +€398,018 | +115% |
| Plant, machinery and equipment | 23 | €15,507 | €16,252 | +€746 | +4.8% |
| Furniture and vehicles | 24 | €5,969 | €6,887 | +€918 | +15.4% |
| Financial fixed assets | 28 | €300 | €1,050 | +€750 | +250% |
| Current assets | 29/58 | €278,675 | €162,838 | -€115,837 | -41.6% |
| Stocks and contracts in progress | 3 | €24,656 | €13,905 | -€10,751 | -43.6% |
| Stocks | 30/36 | €24,656 | €13,905 | -€10,751 | -43.6% |
| Amounts receivable within one year | 40/41 | €116,218 | €74,181 | -€42,037 | -36.2% |
| Trade receivables | 40 | €99,144 | €59,586 | -€39,558 | -39.9% |
| Other amounts receivable | 41 | €17,074 | €14,595 | -€2,479 | -14.5% |
| Cash at bank and in hand | 54/58 | €137,801 | €74,752 | -€63,049 | -45.8% |
| Total equity and liabilities | 10/49 | €645,288 | €929,883 | +€284,595 | +44.1% |
| Equity | 10/15 | €286,651 | €338,529 | +€51,878 | +18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €268,051 | €319,929 | +€51,878 | +19.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €266,191 | €318,069 | +€51,878 | +19.5% |
| Amounts payable | 17/49 | €358,637 | €591,354 | +€232,716 | +64.9% |
| Amounts payable after more than one year | 17 | €273,954 | €400,490 | +€126,536 | +46.2% |
| Financial debts | 170/4 | €185,754 | €162,290 | -€23,464 | -12.6% |
| Other amounts payable | 178/9 | €88,200 | €238,200 | +€150,000 | +170% |
| Amounts payable within one year | 42/48 | €84,683 | €190,864 | +€106,180 | +125% |
| Current portion of amounts payable after more than one year | 42 | €23,464 | €23,464 | -€0 | 0.0% |
| Trade debts | 44 | €15,304 | €97,064 | +€81,761 | +534% |
| Suppliers | 440/4 | €15,304 | €97,064 | +€81,761 | +534% |
| Taxes, remuneration and social security | 45 | €23,014 | €28,072 | +€5,058 | +22.0% |
| Taxes | 450/3 | €13,913 | €17,592 | +€3,679 | +26.4% |
| Remuneration and social security | 454/9 | €9,101 | €10,480 | +€1,379 | +15.2% |
| Other amounts payable | 47/48 | €22,902 | €42,264 | +€19,362 | +84.5% |
| Non-recurring operating income | 76A | €6,940 | €7,309 | +€369 | +5.3% |
| Remuneration, social security and pensions | 62 | €57,612 | €57,081 | -€530 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,971 | €41,565 | +€15,594 | +60.0% |
| Other operating charges | 640/8 | €13,000 | €9,784 | -€3,217 | -24.7% |
| Gross operating margin | 9900 | €243,262 | €175,665 | -€67,597 | -27.8% |
| Operating profit (loss) | 9901 | €146,679 | €67,235 | -€79,444 | -54.2% |
| Financial income | 75/76B | €303 | €167 | -€136 | -44.8% |
| Recurring financial income | 75 | €303 | €167 | -€136 | -44.8% |
| Financial charges | 65/66B | €4,309 | €3,962 | -€348 | -8.1% |
| Recurring financial charges | 65 | €4,309 | €3,962 | -€348 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €142,672 | €63,440 | -€79,232 | -55.5% |
| Income taxes | 67/77 | €38,898 | €11,562 | -€27,336 | -70.3% |
| Profit (loss) for the period | 9904 | €103,775 | €51,878 | -€51,896 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €103,775 | €51,878 | -€51,896 | -50.0% |
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 3 November 2026 via checked.be.