DELROB: 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.
DELROB
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€39,586
down €39,586 (-31.5%), from €125,722 to €86,136
mainly Current investments (-€100,000) and Contributions, distributions and other (-€100,000)
- Tangible fixed assets -€22,693
down €22,693 (-12.1%), from €187,135 to €164,442
of which Furniture and vehicles: -€13,268
- Other debts +€104,429
up €104,429, from €0 to €104,429
- Profit (loss) carried forward -€30,742
down €30,742 (-11.6%), from €264,854 to €234,112
- Tax, wage and social debts -€12,216
down €12,216 (-33.0%), from €37,048 to €24,833
of which Taxes: -€12,730
- Debts after one year -€11,722
down €11,722 (-9.3%), from €125,677 to €113,955
of which Financial debts: -€11,722
- Current portion of long-term debt -€9,215
down €9,215 (-44.0%), from €20,937 to €11,722
- Gross operating margin +€2,591
up €2,591 (+1.6%), from €162,785 to €165,376
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 | €472,027 | €511,663 | +€39,636 | +8.4% |
| Fixed assets | 21/28 | €187,135 | €164,442 | -€22,693 | -12.1% |
| Tangible fixed assets | 22/27 | €187,135 | €164,442 | -€22,693 | -12.1% |
| Land and buildings | 22 | €160,601 | €153,206 | -€7,395 | -4.6% |
| Plant, machinery and equipment | 23 | €6,130 | €4,100 | -€2,030 | -33.1% |
| Furniture and vehicles | 24 | €20,404 | €7,136 | -€13,268 | -65.0% |
| Current assets | 29/58 | €284,892 | €347,221 | +€62,329 | +21.9% |
| Amounts receivable after more than one year | 29 | €86,224 | €86,224 | = | 0.0% |
| Other amounts receivable | 291 | €86,224 | €86,224 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €69,452 | €71,569 | +€2,116 | +3.0% |
| Trade receivables | 40 | €69,360 | €69,614 | +€254 | +0.4% |
| Other amounts receivable | 41 | €92 | €1,955 | +€1,862 | +2,016% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €125,722 | €86,136 | -€39,586 | -31.5% |
| Deferred charges and accrued income | 490/1 | €3,494 | €3,292 | -€201 | -5.8% |
| Total equity and liabilities | 10/49 | €472,027 | €511,663 | +€39,636 | +8.4% |
| Equity | 10/15 | €283,460 | €252,718 | -€30,742 | -10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6 | €6 | = | 0.0% |
| Distributable reserves | 133 | €6 | €6 | = | 0.0% |
| Profit (loss) carried forward | 14 | €264,854 | €234,112 | -€30,742 | -11.6% |
| Amounts payable | 17/49 | €188,567 | €258,945 | +€70,378 | +37.3% |
| Amounts payable after more than one year | 17 | €125,677 | €113,955 | -€11,722 | -9.3% |
| Financial debts | 170/4 | €122,737 | €111,015 | -€11,722 | -9.6% |
| Other amounts payable | 178/9 | €2,940 | €2,940 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,773 | €144,911 | +€82,138 | +131% |
| Current portion of amounts payable after more than one year | 42 | €20,937 | €11,722 | -€9,215 | -44.0% |
| Trade debts | 44 | €4,788 | €3,927 | -€861 | -18.0% |
| Suppliers | 440/4 | €4,788 | €3,927 | -€861 | -18.0% |
| Taxes, remuneration and social security | 45 | €37,048 | €24,833 | -€12,216 | -33.0% |
| Taxes | 450/3 | €26,107 | €13,376 | -€12,730 | -48.8% |
| Remuneration and social security | 454/9 | €10,942 | €11,456 | +€515 | +4.7% |
| Other amounts payable | 47/48 | €0 | €104,429 | +€104,429 | |
| Accrued charges and deferred income | 492/3 | €117 | €80 | -€38 | -32.1% |
| Remuneration, social security and pensions | 62 | €48,497 | €49,989 | +€1,492 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,051 | €24,277 | +€226 | +0.9% |
| Other operating charges | 640/8 | €1,525 | €1,708 | +€182 | +12.0% |
| Gross operating margin | 9900 | €162,785 | €165,376 | +€2,591 | +1.6% |
| Operating profit (loss) | 9901 | €88,711 | €89,401 | +€690 | +0.8% |
| Financial income | 75/76B | €1,224 | €1,224 | -€0 | 0.0% |
| Recurring financial income | 75 | €1,224 | €1,224 | -€0 | 0.0% |
| Financial charges | 65/66B | €3,585 | €3,322 | -€263 | -7.3% |
| Recurring financial charges | 65 | €3,585 | €3,322 | -€263 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €86,350 | €87,303 | +€953 | +1.1% |
| Income taxes | 67/77 | €17,948 | €18,045 | +€97 | +0.5% |
| Profit (loss) for the period | 9904 | €68,402 | €69,258 | +€855 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,402 | €69,258 | +€855 | +1.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.