DELPUTTE SYSTEMS: 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 SYSTEMS
Largest movements
- Receivables within one year +€67,367
up €67,367 (+42.5%), from €158,494 to €225,861
of which Trade receivables: +€65,094
- Stocks and contracts -€32,698
down €32,698 (-25.0%), from €130,620 to €97,922
of which Contracts in progress: -€34,000
- Tangible fixed assets -€20,189
down €20,189 (-30.9%), from €65,354 to €45,165
of which Furniture and vehicles: -€12,101
- Debts after one year -€31,564
down €31,564 (-22.2%), from €142,375 to €110,811
- Trade debts +€29,376
up €29,376 (+336%), from €8,754 to €38,130
- Other debts +€10,612
up €10,612 (+9.9%), from €106,751 to €117,363
- Reserves +€6,164
up €6,164 (+12.0%), from €51,175 to €57,339
of which Distributable reserves: +€6,164
- Depreciation -€5,603
down €5,603 (-20.1%), from €27,874 to €22,271
- Financial charges +€2,139
up €2,139 (+33.1%), from €6,467 to €8,607
- Gross operating margin -€1,927
down €1,927 (-4.5%), from €42,776 to €40,848
- Other operating charges +€984
up €984 (+286%), from €344 to €1,328
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 | €364,289 | €376,472 | +€12,184 | +3.3% |
| Fixed assets | 21/28 | €65,579 | €45,390 | -€20,189 | -30.8% |
| Tangible fixed assets | 22/27 | €65,354 | €45,165 | -€20,189 | -30.9% |
| Plant, machinery and equipment | 23 | €35,367 | €27,278 | -€8,089 | -22.9% |
| Furniture and vehicles | 24 | €29,987 | €17,887 | -€12,101 | -40.4% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €298,710 | €331,082 | +€32,373 | +10.8% |
| Stocks and contracts in progress | 3 | €130,620 | €97,922 | -€32,698 | -25.0% |
| Stocks | 30/36 | €76,620 | €77,922 | +€1,302 | +1.7% |
| Contracts in progress | 37 | €54,000 | €20,000 | -€34,000 | -63.0% |
| Amounts receivable within one year | 40/41 | €158,494 | €225,861 | +€67,367 | +42.5% |
| Trade receivables | 40 | €156,571 | €221,665 | +€65,094 | +41.6% |
| Other amounts receivable | 41 | €1,923 | €4,196 | +€2,273 | +118% |
| Cash at bank and in hand | 54/58 | €7,178 | €4,135 | -€3,044 | -42.4% |
| Deferred charges and accrued income | 490/1 | €2,417 | €3,165 | +€748 | +30.9% |
| Total equity and liabilities | 10/49 | €364,289 | €376,472 | +€12,184 | +3.3% |
| Equity | 10/15 | €69,775 | €75,939 | +€6,164 | +8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,175 | €57,339 | +€6,164 | +12.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €51,175 | €57,339 | +€6,164 | +12.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €294,514 | €300,533 | +€6,019 | +2.0% |
| Amounts payable after more than one year | 17 | €142,375 | €110,811 | -€31,564 | -22.2% |
| Financial debts | 170/4 | €142,375 | €110,811 | -€31,564 | -22.2% |
| Amounts payable within one year | 42/48 | €152,138 | €189,722 | +€37,584 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €33,629 | €31,564 | -€2,064 | -6.1% |
| Trade debts | 44 | €8,754 | €38,130 | +€29,376 | +336% |
| Suppliers | 440/4 | €8,754 | €38,130 | +€29,376 | +336% |
| Taxes, remuneration and social security | 45 | €3,005 | €2,665 | -€340 | -11.3% |
| Taxes | 450/3 | €1,755 | €2,665 | +€910 | +51.9% |
| Remuneration and social security | 454/9 | €1,250 | €0 | -€1,250 | -100% |
| Other amounts payable | 47/48 | €106,751 | €117,363 | +€10,612 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,874 | €22,271 | -€5,603 | -20.1% |
| Other operating charges | 640/8 | €344 | €1,328 | +€984 | +286% |
| Gross operating margin | 9900 | €42,776 | €40,848 | -€1,927 | -4.5% |
| Operating profit (loss) | 9901 | €14,558 | €17,250 | +€2,692 | +18.5% |
| Financial income | 75/76B | €38 | €186 | +€148 | +386% |
| Recurring financial income | 75 | €38 | €186 | +€148 | +386% |
| Financial charges | 65/66B | €6,467 | €8,607 | +€2,139 | +33.1% |
| Recurring financial charges | 65 | €6,467 | €8,607 | +€2,139 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €8,129 | €8,829 | +€700 | +8.6% |
| Income taxes | 67/77 | €2,766 | €2,665 | -€102 | -3.7% |
| Profit (loss) for the period | 9904 | €5,362 | €6,164 | +€802 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,362 | €6,164 | +€802 | +15.0% |
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 15 October 2026 via checked.be.