DELPETRU: 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.
What changed
DELPETRU
NACE 55.204, Guest rooms (bed and breakfast)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€5,890
2024 · -€15,952+€10,062
Equity
-€244,122
2024 · -€237,115-€7,007
Cash
€8,161
2024 · €2,619+€5,542
Balance sheet total
€1.0m
2024 · €1.1m-€51,360
Largest movements
Assets
- Tangible fixed assets -€49,442
down €49,442 (-4.6%), from €1.1m to €1.0m
of which Land and buildings: -€33,510
Equity and liabilities
- Debts after one year -€39,697
down €39,697 (-3.2%), from €1.2m to €1.2m
Income statement
- Gross operating margin +€14,429
up €14,429 (+26.8%), from €53,766 to €68,196
- Financial charges +€5,281
up €5,281 (+32.9%), from €16,046 to €21,327
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.
Result 2024
-€15,952
Gross operating margin
+€14,429
Depreciation
+€584
Other operating charges
+€417
Financial income
-€115
Financial charges
-€5,281
Taxes
+€28
Result 2025
-€5,890
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.
From operations
+€51,954
Investment
€0
Financing
-€46,412
Cash 2024
€2,619
From operations (derived)
+€51,954
Net result for the year
-€5,890
Depreciation
+€49,442
Receivables within one year
+€7,470
Smaller working-capital items
-€61
Trade debts
+€2,662
Tax, wage and social debts
-€1,669
Financing
-€46,412
Debts after one year
-€39,697
Current portion of long-term debt
-€5,599
Contributions, distributions and other
-€1,117
Cash 2025
€8,161
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,097,188 | €1,045,829 | -€51,360 | -4.7% |
| Fixed assets | 21/28 | €1,083,146 | €1,033,704 | -€49,442 | -4.6% |
| Tangible fixed assets | 22/27 | €1,083,146 | €1,033,704 | -€49,442 | -4.6% |
| Land and buildings | 22 | €989,811 | €956,301 | -€33,510 | -3.4% |
| Plant, machinery and equipment | 23 | €3,126 | €2,626 | -€500 | -16.0% |
| Furniture and vehicles | 24 | €90,209 | €74,777 | -€15,432 | -17.1% |
| Current assets | 29/58 | €14,042 | €12,125 | -€1,917 | -13.7% |
| Amounts receivable within one year | 40/41 | €10,978 | €3,508 | -€7,470 | -68.0% |
| Trade receivables | 40 | €10,425 | €3,131 | -€7,294 | -70.0% |
| Other amounts receivable | 41 | €553 | €377 | -€176 | -31.8% |
| Cash at bank and in hand | 54/58 | €2,619 | €8,161 | +€5,542 | +211.6% |
| Deferred charges and accrued income | 490/1 | €446 | €456 | +€11 | +2.4% |
| Total equity and liabilities | 10/49 | €1,097,188 | €1,045,829 | -€51,360 | -4.7% |
| Equity | 10/15 | -€237,115 | -€244,122 | -€7,007 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€255,715 | -€262,722 | -€7,007 | -2.7% |
| Amounts payable | 17/49 | €1,334,303 | €1,289,950 | -€44,353 | -3.3% |
| Amounts payable after more than one year | 17 | €1,233,298 | €1,193,601 | -€39,697 | -3.2% |
| Financial debts | 170/4 | €1,233,298 | €1,193,601 | -€39,697 | -3.2% |
| Amounts payable within one year | 42/48 | €101,006 | €96,350 | -€4,656 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €91,985 | €86,386 | -€5,599 | -6.1% |
| Trade debts | 44 | €1,802 | €4,464 | +€2,662 | +147.8% |
| Suppliers | 440/4 | €1,802 | €4,464 | +€2,662 | +147.8% |
| Taxes, remuneration and social security | 45 | €2,150 | €481 | -€1,669 | -77.6% |
| Taxes | 450/3 | €2,150 | €481 | -€1,669 | -77.6% |
| Other amounts payable | 47/48 | €5,069 | €5,019 | -€50 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,026 | €49,442 | -€584 | -1.2% |
| Other operating charges | 640/8 | €3,775 | €3,358 | -€417 | -11.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €53,766 | €68,196 | +€14,429 | +26.8% |
| Operating profit (loss) | 9901 | -€35 | €15,395 | +€15,430 | |
| Financial income | 75/76B | €157 | €42 | -€115 | -73.1% |
| Recurring financial income | 75 | €157 | €42 | -€115 | -73.1% |
| Financial charges | 65/66B | €16,046 | €21,327 | +€5,281 | +32.9% |
| Recurring financial charges | 65 | €16,046 | €21,327 | +€5,281 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,924 | -€5,890 | +€10,034 | +63.0% |
| Income taxes | 67/77 | €28 | €0 | -€28 | -100.0% |
| Profit (loss) for the period | 9904 | -€15,952 | -€5,890 | +€10,062 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,952 | -€5,890 | +€10,062 | +63.1% |
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 10 October 2026 via checked.be.