DELOGNE & PARTNERS: 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.
DELOGNE & PARTNERS
Largest movements
- Intangible fixed assets -€17,160
down €17,160 (-27.2%), from €63,112 to €45,952
- Cash +€13,232
new in 2025: €13,232
mainly Net result for the year (+€59,306) and Tax, wage and social debts (+€28,745)
- Tax, wage and social debts +€28,745
up €28,745 (+219%), from €13,132 to €41,877
- Reserves -€15,550
down €15,550 (-10.2%), from €153,080 to €137,530
- Trade debts -€6,959
down €6,959 (-50.5%), from €13,784 to €6,825
- Gross operating margin +€134,963
up €134,963, from -€20,156 to €114,807
- Taxes +€28,440
up €28,440 (+4,998%), from €569 to €29,009
- Depreciation +€2,215
up €2,215 (+8.6%), from €25,706 to €27,921
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 | €341,517 | €345,116 | +€3,599 | +1.1% |
| Fixed assets | 21/28 | €79,132 | €64,148 | -€14,984 | -18.9% |
| Intangible fixed assets | 21 | €63,112 | €45,952 | -€17,160 | -27.2% |
| Tangible fixed assets | 22/27 | €16,020 | €18,196 | +€2,176 | +13.6% |
| Furniture and vehicles | 24 | €16,020 | €18,196 | +€2,176 | +13.6% |
| Current assets | 29/58 | €262,385 | €280,968 | +€18,583 | +7.1% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €152,892 | €155,264 | +€2,372 | +1.6% |
| Trade receivables | 40 | €53,137 | €121,478 | +€68,341 | +129% |
| Other amounts receivable | 41 | €99,755 | €33,786 | -€65,969 | -66.1% |
| Cash at bank and in hand | 54/58 | - | €13,232 | +€13,232 | |
| Deferred charges and accrued income | 490/1 | €9,493 | €12,472 | +€2,979 | +31.4% |
| Total equity and liabilities | 10/49 | €341,517 | €345,116 | +€3,599 | +1.1% |
| Equity | 10/15 | €311,964 | €296,414 | -€15,550 | -5.0% |
| Contributions | 10/11 | €219,430 | €219,430 | = | 0.0% |
| Reserves | 13 | €153,080 | €137,530 | -€15,550 | -10.2% |
| Distributable reserves | 133 | €153,080 | €137,530 | -€15,550 | -10.2% |
| Profit (loss) carried forward | 14 | -€60,546 | -€60,546 | = | 0.0% |
| Amounts payable | 17/49 | €29,553 | €48,702 | +€19,149 | +64.8% |
| Amounts payable within one year | 42/48 | €29,553 | €48,702 | +€19,149 | +64.8% |
| Financial debts | 43 | €2,637 | €0 | -€2,637 | -100% |
| Credit institutions | 430/8 | €2,637 | - | -€2,637 | |
| Trade debts | 44 | €13,784 | €6,825 | -€6,959 | -50.5% |
| Suppliers | 440/4 | €13,784 | €6,825 | -€6,959 | -50.5% |
| Taxes, remuneration and social security | 45 | €13,132 | €41,877 | +€28,745 | +219% |
| Taxes | 450/3 | €13,132 | €41,877 | +€28,745 | +219% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,706 | €27,921 | +€2,215 | +8.6% |
| Other operating charges | 640/8 | €4,276 | €3,650 | -€626 | -14.6% |
| Gross operating margin | 9900 | -€20,156 | €114,807 | +€134,963 | |
| Operating profit (loss) | 9901 | -€50,138 | €83,236 | +€133,374 | |
| Financial income | 75/76B | €6,819 | €5,743 | -€1,076 | -15.8% |
| Recurring financial income | 75 | €6,819 | €5,743 | -€1,076 | -15.8% |
| Financial charges | 65/66B | €796 | €664 | -€132 | -16.6% |
| Recurring financial charges | 65 | €796 | €664 | -€132 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€44,115 | €88,315 | +€132,430 | |
| Income taxes | 67/77 | €569 | €29,009 | +€28,440 | +4,998% |
| Profit (loss) for the period | 9904 | -€44,684 | €59,306 | +€103,990 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,684 | €59,306 | +€103,990 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.