DELTOMME PATRICK: what changed
Two fiscal 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.
DELTOMME PATRICK
Largest movements
- Cash +€252,755
up €252,755 (+234.7%), from €107,676 to €360,430
mainly Current investments (+€150,000) and Net result for the year (+€101,170)
- Current investments -€150,000
down €150,000 (-57.2%), from €262,448 to €112,448
- Tangible fixed assets -€23,512
down €23,512 (-27.4%), from €85,904 to €62,393
- Reserves +€49,406
up €49,406 (+12.5%), from €395,768 to €445,174
of which Distributable reserves: +€49,406
- Other debts +€46,445
up €46,445 (+217.8%), from €21,324 to €67,769
- Debts after one year -€10,926
down €10,926 (-62.1%), from €17,593 to €6,667
- Gross operating margin -€58,787
down €58,787 (-24.3%), from €241,963 to €183,175
- Taxes -€18,707
down €18,707 (-27.5%), from €68,095 to €49,388
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.
Cash bridge derived
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 | €461,875 | €545,347 | +€83,471 | +18.1% |
| Fixed assets | 21/28 | €85,904 | €64,358 | -€21,546 | -25.1% |
| Intangible fixed assets | 21 | - | €1,966 | +€1,966 | |
| Tangible fixed assets | 22/27 | €85,904 | €62,393 | -€23,512 | -27.4% |
| Land and buildings | 22 | €37,194 | €27,896 | -€9,299 | -25.0% |
| Plant, machinery and equipment | 23 | €2,040 | €5,190 | +€3,150 | +154.4% |
| Furniture and vehicles | 24 | €6,002 | €4,411 | -€1,591 | -26.5% |
| Leasing and similar rights | 25 | €33,862 | €22,126 | -€11,736 | -34.7% |
| Other tangible fixed assets | 26 | €6,806 | €2,770 | -€4,036 | -59.3% |
| Current assets | 29/58 | €375,971 | €480,988 | +€105,017 | +27.9% |
| Amounts receivable within one year | 40/41 | €2,916 | €4,513 | +€1,597 | +54.8% |
| Trade receivables | 40 | €470 | €482 | +€12 | +2.6% |
| Other amounts receivable | 41 | €2,446 | €4,031 | +€1,585 | +64.8% |
| Current investments | 50/53 | €262,448 | €112,448 | -€150,000 | -57.2% |
| Cash at bank and in hand | 54/58 | €107,676 | €360,430 | +€252,755 | +234.7% |
| Deferred charges and accrued income | 490/1 | €2,932 | €3,597 | +€665 | +22.7% |
| Total equity and liabilities | 10/49 | €461,875 | €545,347 | +€83,471 | +18.1% |
| Equity | 10/15 | €402,077 | €451,552 | +€49,476 | +12.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €395,768 | €445,174 | +€49,406 | +12.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €695 | €695 | = | 0.0% |
| Distributable reserves | 133 | €393,213 | €442,619 | +€49,406 | +12.6% |
| Profit (loss) carried forward | 14 | €109 | €179 | +€70 | +64.1% |
| Amounts payable | 17/49 | €59,799 | €93,794 | +€33,995 | +56.8% |
| Amounts payable after more than one year | 17 | €17,593 | €6,667 | -€10,926 | -62.1% |
| Financial debts | 170/4 | €17,593 | €6,667 | -€10,926 | -62.1% |
| Amounts payable within one year | 42/48 | €42,206 | €87,127 | +€44,921 | +106.4% |
| Current portion of amounts payable after more than one year | 42 | €10,526 | €10,926 | +€400 | +3.8% |
| Trade debts | 44 | €8,851 | €8,432 | -€418 | -4.7% |
| Suppliers | 440/4 | €8,851 | €8,432 | -€418 | -4.7% |
| Taxes, remuneration and social security | 45 | €1,504 | €0 | -€1,504 | -100.0% |
| Taxes | 450/3 | €1,504 | €0 | -€1,504 | -100.0% |
| Other amounts payable | 47/48 | €21,324 | €67,769 | +€46,445 | +217.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,965 | €28,845 | +€1,881 | +7.0% |
| Other operating charges | 640/8 | €4,674 | €5,647 | +€973 | +20.8% |
| Gross operating margin | 9900 | €241,963 | €183,175 | -€58,787 | -24.3% |
| Operating profit (loss) | 9901 | €210,324 | €148,684 | -€61,641 | -29.3% |
| Financial income | 75/76B | €2,346 | €3,339 | +€992 | +42.3% |
| Recurring financial income | 75 | €2,346 | €3,339 | +€992 | +42.3% |
| Financial charges | 65/66B | €1,767 | €1,464 | -€302 | -17.1% |
| Recurring financial charges | 65 | €1,767 | €1,464 | -€302 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €210,904 | €150,558 | -€60,346 | -28.6% |
| Income taxes | 67/77 | €68,095 | €49,388 | -€18,707 | -27.5% |
| Profit (loss) for the period | 9904 | €142,809 | €101,170 | -€41,639 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €142,809 | €101,170 | -€41,639 | -29.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.