DELOOF ROBERT: 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.
DELOOF ROBERT
Largest movements
- Cash -€32,306
down €32,306 (-81.0%), from €39,886 to €7,580
mainly Receivables within one year (-€23,112) and Net result for the year (-€19,449)
- Receivables within one year +€23,112
up €23,112 (+39.6%), from €58,369 to €81,481
of which Other amounts receivable: +€12,251
- Tangible fixed assets -€8,464
down €8,464 (-25.3%), from €33,520 to €25,056
of which Land and buildings: -€8,084
- Deferred charges and accrued income +€1,611
up €1,611 (+13.3%), from €12,151 to €13,762
- Profit (loss) carried forward -€19,449
down €19,449 (-18.1%), from -€107,649 to -€127,098
- Trade debts +€3,081
up €3,081 (+6.6%), from €46,414 to €49,496
- Other operating charges +€47,532
up €47,532 (+3,170%), from €1,499 to €49,031
- Write-downs -€43,122
down €43,122, from €0 to -€43,122
- Gross operating margin +€2,921
up €2,921 (+31.0%), from -€9,424 to -€6,503
- Depreciation -€280
down €280 (-3.2%), from €8,744 to €8,464
- Financial income +€258
up €258 (+18.6%), from €1,388 to €1,646
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 | €144,934 | €127,879 | -€17,055 | -11.8% |
| Fixed assets | 21/28 | €33,520 | €25,056 | -€8,464 | -25.3% |
| Tangible fixed assets | 22/27 | €33,520 | €25,056 | -€8,464 | -25.3% |
| Land and buildings | 22 | €33,140 | €25,056 | -€8,084 | -24.4% |
| Leasing and similar rights | 25 | €380 | €0 | -€380 | -100% |
| Current assets | 29/58 | €111,414 | €102,823 | -€8,591 | -7.7% |
| Stocks and contracts in progress | 3 | €1,008 | €0 | -€1,008 | -100% |
| Contracts in progress | 37 | €1,008 | €0 | -€1,008 | -100% |
| Amounts receivable within one year | 40/41 | €58,369 | €81,481 | +€23,112 | +39.6% |
| Trade receivables | 40 | €20,275 | €31,136 | +€10,861 | +53.6% |
| Other amounts receivable | 41 | €38,094 | €50,345 | +€12,251 | +32.2% |
| Cash at bank and in hand | 54/58 | €39,886 | €7,580 | -€32,306 | -81.0% |
| Deferred charges and accrued income | 490/1 | €12,151 | €13,762 | +€1,611 | +13.3% |
| Total equity and liabilities | 10/49 | €144,934 | €127,879 | -€17,055 | -11.8% |
| Equity | 10/15 | €97,352 | €77,903 | -€19,449 | -20.0% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €19,001 | €19,001 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €19,001 | €19,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,649 | -€127,098 | -€19,449 | -18.1% |
| Amounts payable | 17/49 | €47,582 | €49,975 | +€2,393 | +5.0% |
| Amounts payable within one year | 42/48 | €47,582 | €49,975 | +€2,393 | +5.0% |
| Trade debts | 44 | €46,414 | €49,496 | +€3,081 | +6.6% |
| Suppliers | 440/4 | €46,414 | €49,496 | +€3,081 | +6.6% |
| Taxes, remuneration and social security | 45 | €1,168 | €480 | -€688 | -58.9% |
| Taxes | 450/3 | €1,168 | €480 | -€688 | -58.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,744 | €8,464 | -€280 | -3.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€43,122 | -€43,122 | |
| Other operating charges | 640/8 | €1,499 | €49,031 | +€47,532 | +3,170% |
| Gross operating margin | 9900 | -€9,424 | -€6,503 | +€2,921 | +31.0% |
| Operating profit (loss) | 9901 | -€19,668 | -€20,876 | -€1,208 | -6.1% |
| Financial income | 75/76B | €1,388 | €1,646 | +€258 | +18.6% |
| Recurring financial income | 75 | €1,388 | €1,646 | +€258 | +18.6% |
| Financial charges | 65/66B | €99 | €104 | +€4 | +4.5% |
| Recurring financial charges | 65 | €99 | €104 | +€4 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,379 | -€19,333 | -€955 | -5.2% |
| Income taxes | 67/77 | €113 | €115 | +€2 | +1.8% |
| Profit (loss) for the period | 9904 | -€18,492 | -€19,449 | -€957 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,492 | -€19,449 | -€957 | -5.2% |
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 13 October 2026 via checked.be.