DELPUTTE FRERES: 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.
DELPUTTE FRERES
Largest movements
- Receivables within one year +€3.0m
up €3.0m (+87.9%), from €3.4m to €6.3m
of which Trade receivables: +€2.0m
- Stocks and contracts -€1.2m
down €1.2m (-79.3%), from €1.6m to €325,473
- Tangible fixed assets +€413,096
up €413,096 (+50.3%), from €820,664 to €1.2m
of which Plant, machinery and equipment: +€241,903
- Current investments +€401,920
up €401,920 (+26.8%), from €1.5m to €1.9m
- Cash -€220,575
down €220,575 (-47.5%), from €463,957 to €243,382
mainly Receivables within one year (-€3.0m) and Investment in fixed assets (net) (-€620,909)
- Reserves +€3.4m
up €3.4m (+84.6%), from €4.0m to €7.4m
of which Distributable reserves: +€2.4m
- Profit (loss) carried forward -€795,439
no longer reported in 2025 (was €795,439)
- Trade debts -€528,953
down €528,953 (-84.4%), from €627,089 to €98,136
- Debts after one year +€431,905
up €431,905 (+70.8%), from €610,000 to €1.0m
- Tax, wage and social debts -€250,285
down €250,285 (-21.2%), from €1.2m to €929,992
of which Taxes: -€254,925
- Gross operating margin -€350,820
down €350,820 (-8.0%), from €4.4m to €4.0m
- Taxes -€122,256
down €122,256 (-10.0%), from €1.2m to €1.1m
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 | €7,727,062 | €10,042,629 | +€2.3m | +30.0% |
| Fixed assets | 21/28 | €820,664 | €1,233,760 | +€413,096 | +50.3% |
| Tangible fixed assets | 22/27 | €820,664 | €1,233,760 | +€413,096 | +50.3% |
| Land and buildings | 22 | €685,256 | €651,728 | -€33,529 | -4.9% |
| Plant, machinery and equipment | 23 | €23,714 | €265,616 | +€241,903 | +1,020% |
| Furniture and vehicles | 24 | €111,694 | €316,416 | +€204,722 | +183% |
| Current assets | 29/58 | €6,906,398 | €8,808,869 | +€1.9m | +27.5% |
| Stocks and contracts in progress | 3 | €1,568,743 | €325,473 | -€1.2m | -79.3% |
| Stocks | 30/36 | €1,568,743 | €325,473 | -€1.2m | -79.3% |
| Amounts receivable within one year | 40/41 | €3,373,698 | €6,338,094 | +€3.0m | +87.9% |
| Trade receivables | 40 | €3,373,293 | €5,328,094 | +€2.0m | +57.9% |
| Other amounts receivable | 41 | €405 | €1,010,000 | +€1.0m | +249,283% |
| Current investments | 50/53 | €1,500,000 | €1,901,920 | +€401,920 | +26.8% |
| Cash at bank and in hand | 54/58 | €463,957 | €243,382 | -€220,575 | -47.5% |
| Total equity and liabilities | 10/49 | €7,727,062 | €10,042,629 | +€2.3m | +30.0% |
| Equity | 10/15 | €4,945,781 | €7,500,276 | +€2.6m | +51.6% |
| Contributions | 10/11 | €74,620 | €74,620 | = | 0.0% |
| Reserves | 13 | €3,987,446 | €7,358,990 | +€3.4m | +84.6% |
| Tax-exempt reserves | 132 | €999,997 | €1,999,994 | +€999,997 | +100% |
| Distributable reserves | 133 | €2,987,449 | €5,358,996 | +€2.4m | +79.4% |
| Profit (loss) carried forward | 14 | €795,439 | - | -€795,439 | |
| Investment grants | 15 | €88,276 | €66,667 | -€21,609 | -24.5% |
| Amounts payable | 17/49 | €2,781,281 | €2,542,353 | -€238,928 | -8.6% |
| Amounts payable after more than one year | 17 | €610,000 | €1,041,905 | +€431,905 | +70.8% |
| Financial debts | 170/4 | €610,000 | €1,041,905 | +€431,905 | +70.8% |
| Amounts payable within one year | 42/48 | €2,171,281 | €1,493,753 | -€677,528 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €126,386 | €228,095 | +€101,710 | +80.5% |
| Trade debts | 44 | €627,089 | €98,136 | -€528,953 | -84.4% |
| Suppliers | 440/4 | €627,089 | €98,136 | -€528,953 | -84.4% |
| Taxes, remuneration and social security | 45 | €1,180,277 | €929,992 | -€250,285 | -21.2% |
| Taxes | 450/3 | €1,175,010 | €920,085 | -€254,925 | -21.7% |
| Remuneration and social security | 454/9 | €5,267 | €9,908 | +€4,640 | +88.1% |
| Other amounts payable | 47/48 | €237,529 | €237,529 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €6,696 | +€6,696 | |
| Remuneration, social security and pensions | 62 | €48,108 | €90,672 | +€42,565 | +88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €218,841 | €207,813 | -€11,028 | -5.0% |
| Other operating charges | 640/8 | €47,843 | €59,965 | +€12,121 | +25.3% |
| Gross operating margin | 9900 | €4,364,263 | €4,013,443 | -€350,820 | -8.0% |
| Operating profit (loss) | 9901 | €4,049,470 | €3,654,993 | -€394,478 | -9.7% |
| Financial income | 75/76B | €16,720 | €35,811 | +€19,091 | +114% |
| Recurring financial income | 75 | €16,720 | €35,811 | +€19,091 | +114% |
| Financial charges | 65/66B | €18,344 | €14,345 | -€4,000 | -21.8% |
| Recurring financial charges | 65 | €18,344 | €14,345 | -€4,000 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €4,047,846 | €3,676,459 | -€371,387 | -9.2% |
| Income taxes | 67/77 | €1,222,611 | €1,100,354 | -€122,256 | -10.0% |
| Profit (loss) for the period | 9904 | €2,825,235 | €2,576,104 | -€249,131 | -8.8% |
| Transfer to tax-exempt reserves | 689 | €999,997 | €999,997 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,825,238 | €1,576,107 | -€249,131 | -13.6% |
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 21 October 2026 via checked.be.