DELPORTE & CO: 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.
DELPORTE & CO
Largest movements
- Tangible fixed assets -€5,851
down €5,851 (-57.6%), from €10,164 to €4,313
- Cash -€4,949
down €4,949 (-40.4%), from €12,255 to €7,306
mainly Trade debts (-€8,962) and Tax, wage and social debts (-€6,565)
- Receivables within one year -€2,058
down €2,058 (-9.5%), from €21,558 to €19,501
of which Trade receivables: -€3,605
- Deferred charges and accrued income -€536
down €536 (-28.7%), from €1,867 to €1,331
- Trade debts -€8,962
down €8,962 (-76.7%), from €11,682 to €2,719
- Tax, wage and social debts -€6,565
down €6,565 (-83.8%), from €7,836 to €1,270
- Reserves +€4,252
up €4,252 (+18.9%), from €22,534 to €26,786
- Other debts -€1,793
down €1,793 (-100%), from €1,793 to €0
- Gross operating margin -€5,867
down €5,867 (-27.6%), from €21,259 to €15,392
- Taxes -€1,790
down €1,790 (-31.0%), from €5,768 to €3,978
- Other operating charges +€744
up €744 (+123%), from €606 to €1,350
- Depreciation +€737
up €737 (+14.4%), from €5,114 to €5,851
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 | €45,844 | €32,776 | -€13,068 | -28.5% |
| Fixed assets | 21/28 | €10,164 | €4,638 | -€5,526 | -54.4% |
| Tangible fixed assets | 22/27 | €10,164 | €4,313 | -€5,851 | -57.6% |
| Furniture and vehicles | 24 | €10,164 | €4,313 | -€5,851 | -57.6% |
| Financial fixed assets | 28 | - | €325 | +€325 | |
| Current assets | 29/58 | €35,680 | €28,137 | -€7,543 | -21.1% |
| Amounts receivable within one year | 40/41 | €21,558 | €19,501 | -€2,058 | -9.5% |
| Trade receivables | 40 | €21,555 | €17,949 | -€3,605 | -16.7% |
| Other amounts receivable | 41 | €3 | €1,551 | +€1,548 | +46,485% |
| Cash at bank and in hand | 54/58 | €12,255 | €7,306 | -€4,949 | -40.4% |
| Deferred charges and accrued income | 490/1 | €1,867 | €1,331 | -€536 | -28.7% |
| Total equity and liabilities | 10/49 | €45,844 | €32,776 | -€13,068 | -28.5% |
| Equity | 10/15 | €24,534 | €28,786 | +€4,252 | +17.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,534 | €26,786 | +€4,252 | +18.9% |
| Distributable reserves | 133 | €22,534 | €26,786 | +€4,252 | +18.9% |
| Amounts payable | 17/49 | €21,310 | €3,990 | -€17,320 | -81.3% |
| Amounts payable within one year | 42/48 | €21,310 | €3,990 | -€17,320 | -81.3% |
| Trade debts | 44 | €11,682 | €2,719 | -€8,962 | -76.7% |
| Suppliers | 440/4 | €11,682 | €2,719 | -€8,962 | -76.7% |
| Taxes, remuneration and social security | 45 | €7,836 | €1,270 | -€6,565 | -83.8% |
| Taxes | 450/3 | €7,836 | €1,270 | -€6,565 | -83.8% |
| Other amounts payable | 47/48 | €1,793 | €0 | -€1,793 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,114 | €5,851 | +€737 | +14.4% |
| Other operating charges | 640/8 | €606 | €1,350 | +€744 | +123% |
| Gross operating margin | 9900 | €21,259 | €15,392 | -€5,867 | -27.6% |
| Operating profit (loss) | 9901 | €15,539 | €8,191 | -€7,348 | -47.3% |
| Financial income | 75/76B | €18 | €93 | +€74 | +405% |
| Recurring financial income | 75 | €18 | €93 | +€74 | +405% |
| Financial charges | 65/66B | €30 | €53 | +€23 | +79.0% |
| Recurring financial charges | 65 | €30 | €53 | +€23 | +79.0% |
| Profit (loss) for the period before taxes | 9903 | €15,527 | €8,230 | -€7,297 | -47.0% |
| Income taxes | 67/77 | €5,768 | €3,978 | -€1,790 | -31.0% |
| Profit (loss) for the period | 9904 | €9,760 | €4,252 | -€5,508 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,760 | €4,252 | -€5,508 | -56.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.