DELMOTE EDWIN: what changed
Two fiscal 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.
DELMOTE EDWIN
Largest movements
- Cash +€147,039
up €147,039 (+89.8%), from €163,759 to €310,799
mainly Net result for the year (+€226,592) and Current investments (+€94,832)
- Current investments -€94,832
down €94,832 (-13.0%), from €726,772 to €631,940
- Stocks and contracts +€48,939
up €48,939 (+120.9%), from €40,472 to €89,412
- Tangible fixed assets -€48,173
down €48,173 (-10.9%), from €440,638 to €392,465
of which Furniture and vehicles: -€34,251
- Reserves +€84,880
up €84,880 (+6.5%), from €1.3m to €1.4m
of which Distributable reserves: +€84,880
- Gross operating margin +€32,186
up €32,186 (+7.8%), from €413,639 to €445,825
- Financial income -€17,675
down €17,675 (-68.2%), from €25,910 to €8,235
- Staff costs +€9,876
up €9,876 (+14.9%), from €66,203 to €76,079
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.
Cash bridge derived
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 | €1,469,418 | €1,524,266 | +€54,848 | +3.7% |
| Fixed assets | 21/28 | €440,712 | €392,539 | -€48,173 | -10.9% |
| Tangible fixed assets | 22/27 | €440,638 | €392,465 | -€48,173 | -10.9% |
| Land and buildings | 22 | €339,138 | €325,216 | -€13,922 | -4.1% |
| Furniture and vehicles | 24 | €101,499 | €67,248 | -€34,251 | -33.7% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €1,028,705 | €1,131,726 | +€103,021 | +10.0% |
| Stocks and contracts in progress | 3 | €40,472 | €89,412 | +€48,939 | +120.9% |
| Stocks | 30/36 | €40,472 | €89,412 | +€48,939 | +120.9% |
| Amounts receivable within one year | 40/41 | €84,646 | €91,739 | +€7,093 | +8.4% |
| Trade receivables | 40 | €84,646 | €78,314 | -€6,332 | -7.5% |
| Other amounts receivable | 41 | €0 | €13,425 | +€13,425 | |
| Current investments | 50/53 | €726,772 | €631,940 | -€94,832 | -13.0% |
| Cash at bank and in hand | 54/58 | €163,759 | €310,799 | +€147,039 | +89.8% |
| Deferred charges and accrued income | 490/1 | €13,056 | €7,838 | -€5,218 | -40.0% |
| Total equity and liabilities | 10/49 | €1,469,418 | €1,524,266 | +€54,848 | +3.7% |
| Equity | 10/15 | €1,355,243 | €1,440,122 | +€84,880 | +6.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,305,243 | €1,390,122 | +€84,880 | +6.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,286,493 | €1,371,372 | +€84,880 | +6.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €114,175 | €84,144 | -€30,032 | -26.3% |
| Amounts payable after more than one year | 17 | €8,406 | €0 | -€8,406 | -100.0% |
| Financial debts | 170/4 | €8,406 | €0 | -€8,406 | -100.0% |
| Amounts payable within one year | 42/48 | €105,649 | €83,936 | -€21,713 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €16,811 | €8,406 | -€8,405 | -50.0% |
| Trade debts | 44 | €48,251 | €38,541 | -€9,710 | -20.1% |
| Suppliers | 440/4 | €48,251 | €38,541 | -€9,710 | -20.1% |
| Taxes, remuneration and social security | 45 | €39,703 | €36,989 | -€2,714 | -6.8% |
| Taxes | 450/3 | €33,296 | €31,270 | -€2,026 | -6.1% |
| Remuneration and social security | 454/9 | €6,407 | €5,720 | -€688 | -10.7% |
| Other amounts payable | 47/48 | €884 | €0 | -€884 | -100.0% |
| Accrued charges and deferred income | 492/3 | €120 | €207 | +€87 | +72.8% |
| Non-recurring operating income | 76A | €0 | €2,107 | +€2,107 | |
| Remuneration, social security and pensions | 62 | €66,203 | €76,079 | +€9,876 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,539 | €48,173 | -€4,366 | -8.3% |
| Other operating charges | 640/8 | €1,883 | €3,204 | +€1,321 | +70.2% |
| Gross operating margin | 9900 | €413,639 | €445,825 | +€32,186 | +7.8% |
| Operating profit (loss) | 9901 | €293,014 | €318,368 | +€25,355 | +8.7% |
| Financial income | 75/76B | €25,910 | €8,235 | -€17,675 | -68.2% |
| Recurring financial income | 75 | €25,910 | €8,235 | -€17,675 | -68.2% |
| Financial charges | 65/66B | €3,912 | €424 | -€3,489 | -89.2% |
| Recurring financial charges | 65 | €3,912 | €424 | -€3,489 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €315,011 | €326,180 | +€11,169 | +3.5% |
| Income taxes | 67/77 | €95,763 | €99,588 | +€3,824 | +4.0% |
| Profit (loss) for the period | 9904 | €219,248 | €226,592 | +€7,344 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €219,248 | €226,592 | +€7,344 | +3.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.