DELTENRE PIERRE: what changed
DELTENRE PIERRE
Largest movements
- Cash +€38,970
up €38,970 (+48.7%), from €79,946 to €118,916
mainly Net result for the year (+€90,961) and Depreciation (+€7,204)
- Receivables within one year +€18,845
new in 2025: €18,845
- Tangible fixed assets -€7,204
down €7,204 (-46.3%), from €15,565 to €8,361
of which Furniture and vehicles: -€6,667
- Deferred charges and accrued income -€6,286
down €6,286 (-7.7%), from €81,335 to €75,049
- Reserves +€90,961
up €90,961 (+58.4%), from €155,818 to €246,780
- Tax, wage and social debts -€32,595
down €32,595 (-44.1%), from €73,834 to €41,239
of which Taxes: -€30,009
- Trade debts -€14,042
down €14,042 (-88.7%), from €15,836 to €1,794
- Gross operating margin -€99,289
down €99,289 (-42.9%), from €231,643 to €132,354
- Taxes -€30,009
down €30,009 (-44.3%), from €67,749 to €37,739
- Depreciation -€2,751
down €2,751 (-27.6%), from €9,955 to €7,204
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,488 | €293,813 | +€44,325 | +17.8% |
| Fixed assets | 21/28 | €15,622 | €8,418 | -€7,204 | -46.1% |
| Tangible fixed assets | 22/27 | €15,565 | €8,361 | -€7,204 | -46.3% |
| Plant, machinery and equipment | 23 | €2,232 | €1,694 | -€537 | -24.1% |
| Furniture and vehicles | 24 | €13,333 | €6,667 | -€6,667 | -50.0% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €233,866 | €285,395 | +€51,529 | +22.0% |
| Amounts receivable after more than one year | 29 | €72,586 | €72,586 | = | 0.0% |
| Other amounts receivable | 291 | €72,586 | €72,586 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €18,845 | +€18,845 | |
| Other amounts receivable | 41 | - | €18,845 | +€18,845 | |
| Cash at bank and in hand | 54/58 | €79,946 | €118,916 | +€38,970 | +48.7% |
| Deferred charges and accrued income | 490/1 | €81,335 | €75,049 | -€6,286 | -7.7% |
| Total equity and liabilities | 10/49 | €249,488 | €293,813 | +€44,325 | +17.8% |
| Equity | 10/15 | €159,818 | €250,780 | +€90,961 | +56.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €155,818 | €246,780 | +€90,961 | +58.4% |
| Distributable reserves | 133 | €155,818 | €246,780 | +€90,961 | +58.4% |
| Amounts payable | 17/49 | €89,670 | €43,034 | -€46,636 | -52.0% |
| Amounts payable within one year | 42/48 | €89,670 | €43,034 | -€46,636 | -52.0% |
| Trade debts | 44 | €15,836 | €1,794 | -€14,042 | -88.7% |
| Suppliers | 440/4 | €15,836 | €1,794 | -€14,042 | -88.7% |
| Taxes, remuneration and social security | 45 | €73,834 | €41,239 | -€32,595 | -44.1% |
| Taxes | 450/3 | €67,749 | €37,739 | -€30,009 | -44.3% |
| Remuneration and social security | 454/9 | €6,085 | €3,500 | -€2,585 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,955 | €7,204 | -€2,751 | -27.6% |
| Gross operating margin | 9900 | €231,643 | €132,354 | -€99,289 | -42.9% |
| Operating profit (loss) | 9901 | €221,689 | €125,150 | -€96,539 | -43.5% |
| Financial income | 75/76B | €1,919 | €3,864 | +€1,946 | +101% |
| Recurring financial income | 75 | €1,919 | €3,864 | +€1,946 | +101% |
| Financial charges | 65/66B | €40 | €314 | +€274 | +682% |
| Recurring financial charges | 65 | €40 | €102 | +€62 | +155% |
| Non-recurring financial charges | 66B | - | €212 | +€212 | |
| Profit (loss) for the period before taxes | 9903 | €223,567 | €128,700 | -€94,867 | -42.4% |
| Income taxes | 67/77 | €67,749 | €37,739 | -€30,009 | -44.3% |
| Profit (loss) for the period | 9904 | €155,818 | €90,961 | -€64,857 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €155,818 | €90,961 | -€64,857 | -41.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.