DELOUVAIN Pascal: 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.
DELOUVAIN Pascal
Largest movements
- Tangible fixed assets -€14,962
down €14,962 (-12.2%), from €122,417 to €107,455
of which Furniture and vehicles: -€9,611
- Cash -€3,068
down €3,068 (-28.1%), from €10,904 to €7,836
mainly Debts after one year (-€19,900) and Other debts (-€2,896)
- Debts after one year -€19,900
down €19,900 (-19.1%), from €104,107 to €84,207
of which Financial debts: -€11,768
- Other debts -€2,896
down €2,896 (-67.2%), from €4,309 to €1,413
- Trade debts +€2,876
up €2,876 (+1278.2%), from €225 to €3,101
- Profit (loss) carried forward +€2,095
up €2,095 (+97.7%), from -€2,144 to -€49
- Gross operating margin +€4,605
up €4,605 (+23.5%), from €19,603 to €24,208
- Depreciation +€2,617
up €2,617 (+21.2%), from €12,345 to €14,962
- Financial charges -€1,160
down €1,160 (-19.6%), from €5,922 to €4,762
of which Non-recurring financial charges: -€1,015
- Taxes +€950
up €950 (+709.0%), from €134 to €1,084
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 | €140,728 | €121,984 | -€18,744 | -13.3% |
| Fixed assets | 21/28 | €122,417 | €107,455 | -€14,962 | -12.2% |
| Tangible fixed assets | 22/27 | €122,417 | €107,455 | -€14,962 | -12.2% |
| Land and buildings | 22 | €87,991 | €83,255 | -€4,736 | -5.4% |
| Plant, machinery and equipment | 23 | €983 | €368 | -€615 | -62.6% |
| Furniture and vehicles | 24 | €33,443 | €23,832 | -€9,611 | -28.7% |
| Current assets | 29/58 | €18,311 | €14,529 | -€3,782 | -20.7% |
| Amounts receivable within one year | 40/41 | €3,907 | €3,413 | -€494 | -12.6% |
| Trade receivables | 40 | €3,134 | €3,023 | -€111 | -3.5% |
| Other amounts receivable | 41 | €773 | €390 | -€383 | -49.5% |
| Cash at bank and in hand | 54/58 | €10,904 | €7,836 | -€3,068 | -28.1% |
| Deferred charges and accrued income | 490/1 | €3,500 | €3,280 | -€220 | -6.3% |
| Total equity and liabilities | 10/49 | €140,728 | €121,984 | -€18,744 | -13.3% |
| Equity | 10/15 | €18,316 | €20,411 | +€2,095 | +11.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,144 | -€49 | +€2,095 | +97.7% |
| Amounts payable | 17/49 | €122,412 | €101,573 | -€20,839 | -17.0% |
| Amounts payable after more than one year | 17 | €104,107 | €84,207 | -€19,900 | -19.1% |
| Financial debts | 170/4 | €60,657 | €48,889 | -€11,768 | -19.4% |
| Other amounts payable | 178/9 | €43,450 | €35,318 | -€8,132 | -18.7% |
| Amounts payable within one year | 42/48 | €18,305 | €17,366 | -€939 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €11,799 | €11,768 | -€31 | -0.3% |
| Trade debts | 44 | €225 | €3,101 | +€2,876 | +1278.2% |
| Suppliers | 440/4 | €225 | €3,101 | +€2,876 | +1278.2% |
| Taxes, remuneration and social security | 45 | €1,972 | €1,084 | -€888 | -45.0% |
| Taxes | 450/3 | €1,972 | €1,084 | -€888 | -45.0% |
| Other amounts payable | 47/48 | €4,309 | €1,413 | -€2,896 | -67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,345 | €14,962 | +€2,617 | +21.2% |
| Other operating charges | 640/8 | €1,321 | €1,405 | +€84 | +6.4% |
| Gross operating margin | 9900 | €19,603 | €24,208 | +€4,605 | +23.5% |
| Operating profit (loss) | 9901 | €5,937 | €7,841 | +€1,904 | +32.1% |
| Financial income | 75/76B | €20 | €100 | +€80 | +400.0% |
| Recurring financial income | 75 | €20 | €100 | +€80 | +400.0% |
| Financial charges | 65/66B | €5,922 | €4,762 | -€1,160 | -19.6% |
| Recurring financial charges | 65 | €4,907 | €4,762 | -€145 | -3.0% |
| Non-recurring financial charges | 66B | €1,015 | - | -€1,015 | |
| Profit (loss) for the period before taxes | 9903 | €35 | €3,179 | +€3,144 | +8982.9% |
| Income taxes | 67/77 | €134 | €1,084 | +€950 | +709.0% |
| Profit (loss) for the period | 9904 | -€99 | €2,095 | +€2,194 | |
| Profit (loss) for the period to be appropriated | 9905 | -€99 | €2,095 | +€2,194 |
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 8 October 2026 via checked.be.