DELOBBE CHDJ: 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.
DELOBBE CHDJ
Largest movements
- Cash +€40,631
up €40,631 (+79.3%), from €51,228 to €91,859
mainly Net result for the year (+€40,212) and Other debts (+€23,444)
- Receivables within one year -€9,216
down €9,216 (-27.9%), from €33,012 to €23,796
of which Other amounts receivable: -€6,824
- Tangible fixed assets -€6,540
down €6,540 (-26.8%), from €24,446 to €17,906
- Deferred charges and accrued income +€3,926
up €3,926 (+389%), from €1,008 to €4,934
- Other debts +€23,444
up €23,444 (+102%), from €23,000 to €46,444
- Tax, wage and social debts +€11,717
up €11,717 (+224%), from €5,220 to €16,937
- Reserves -€6,233
down €6,233 (-9.0%), from €68,912 to €62,679
of which Distributable reserves: -€6,233
- Debts after one year -€3,490
down €3,490 (-41.7%), from €8,375 to €4,885
- Trade debts +€3,219
up €3,219 (+660%), from €488 to €3,707
- Gross operating margin +€21,052
up €21,052 (+53.1%), from €39,624 to €60,676
- Taxes +€4,303
up €4,303 (+58.9%), from €7,302 to €11,605
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.
Derived cash bridge
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 | €109,694 | €138,495 | +€28,801 | +26.3% |
| Fixed assets | 21/28 | €24,446 | €17,906 | -€6,540 | -26.8% |
| Tangible fixed assets | 22/27 | €24,446 | €17,906 | -€6,540 | -26.8% |
| Furniture and vehicles | 24 | €24,446 | €17,906 | -€6,540 | -26.8% |
| Current assets | 29/58 | €85,248 | €120,589 | +€35,340 | +41.5% |
| Amounts receivable within one year | 40/41 | €33,012 | €23,796 | -€9,216 | -27.9% |
| Trade receivables | 40 | €20,149 | €17,756 | -€2,392 | -11.9% |
| Other amounts receivable | 41 | €12,863 | €6,040 | -€6,824 | -53.0% |
| Cash at bank and in hand | 54/58 | €51,228 | €91,859 | +€40,631 | +79.3% |
| Deferred charges and accrued income | 490/1 | €1,008 | €4,934 | +€3,926 | +389% |
| Total equity and liabilities | 10/49 | €109,694 | €138,495 | +€28,801 | +26.3% |
| Equity | 10/15 | €69,264 | €63,031 | -€6,233 | -9.0% |
| Reserves | 13 | €68,912 | €62,679 | -€6,233 | -9.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €67,912 | €61,679 | -€6,233 | -9.2% |
| Profit (loss) carried forward | 14 | €352 | €352 | = | 0.0% |
| Amounts payable | 17/49 | €40,430 | €75,463 | +€35,033 | +86.7% |
| Amounts payable after more than one year | 17 | €8,375 | €4,885 | -€3,490 | -41.7% |
| Financial debts | 170/4 | €8,375 | €4,885 | -€3,490 | -41.7% |
| Amounts payable within one year | 42/48 | €32,055 | €70,578 | +€38,523 | +120% |
| Current portion of amounts payable after more than one year | 42 | €3,347 | €3,490 | +€143 | +4.3% |
| Trade debts | 44 | €488 | €3,707 | +€3,219 | +660% |
| Suppliers | 440/4 | €488 | €3,707 | +€3,219 | +660% |
| Taxes, remuneration and social security | 45 | €5,220 | €16,937 | +€11,717 | +224% |
| Taxes | 450/3 | €5,220 | €16,937 | +€11,717 | +224% |
| Other amounts payable | 47/48 | €23,000 | €46,444 | +€23,444 | +102% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,517 | €7,626 | +€109 | +1.5% |
| Other operating charges | 640/8 | €683 | €637 | -€46 | -6.7% |
| Gross operating margin | 9900 | €39,624 | €60,676 | +€21,052 | +53.1% |
| Operating profit (loss) | 9901 | €31,423 | €52,412 | +€20,989 | +66.8% |
| Financial income | 75/76B | €12 | €172 | +€161 | +1,393% |
| Recurring financial income | 75 | €12 | €172 | +€161 | +1,393% |
| Financial charges | 65/66B | €780 | €768 | -€13 | -1.6% |
| Recurring financial charges | 65 | €780 | €768 | -€13 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €30,654 | €51,816 | +€21,162 | +69.0% |
| Income taxes | 67/77 | €7,302 | €11,605 | +€4,303 | +58.9% |
| Profit (loss) for the period | 9904 | €23,352 | €40,212 | +€16,859 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,352 | €40,212 | +€16,859 | +72.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.