DELTOUR KEVIN: what changed
What changed
DELTOUR KEVIN
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€12,830
2024 · -€18,258+€31,087
Equity
€68,335
2024 · €55,506+€12,830
Cash
€52,737
2024 · €5,419+€47,318
Balance sheet total
€332,693
2024 · €322,216+€10,477
Largest movements
Assets
- Cash +€47,318
up €47,318 (+873%), from €5,419 to €52,737
mainly Depreciation (+€44,110) and Trade debts (+€26,706)
- Tangible fixed assets -€42,411
down €42,411 (-14.9%), from €284,980 to €242,569
of which Furniture and vehicles: -€21,600
- Receivables within one year +€6,896
up €6,896 (+24.8%), from €27,792 to €34,688
of which Trade receivables: +€8,021
Equity and liabilities
- Debts after one year -€33,379
down €33,379 (-20.0%), from €166,957 to €133,579
- Trade debts +€26,706
up €26,706 (+291%), from €9,163 to €35,869
- Profit (loss) carried forward +€12,830
up €12,830 (+70.3%), from -€18,258 to -€5,428
- Other debts +€5,377
up €5,377 (+10.5%), from €51,320 to €56,697
Income statement
- Gross operating margin +€73,125
up €73,125 (+195%), from €37,593 to €110,718
- Staff costs +€46,469
new in 2025: €46,469
- Other operating charges -€3,550
down €3,550 (-66.5%), from €5,342 to €1,792
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.
Result 2024
-€18,258
Gross operating margin
+€73,125
Staff costs
-€46,469
Depreciation
+€129
Other operating charges
+€3,550
Financial income
+€786
Financial charges
+€477
Taxes
-€510
Result 2025
€12,830
raises the resultlowers the result
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.
From operations
+€85,337
Investment
-€1,699
Financing
-€36,320
Cash 2024
€5,419
From operations (derived)
+€85,337
Net result for the year
+€12,830
Depreciation
+€44,110
Stocks and contracts
+€1,242
Receivables within one year
-€6,896
Smaller working-capital items
+€66
Trade debts
+€26,706
Tax, wage and social debts
+€1,902
Other debts
+€5,377
Investment (derived)
-€1,699
Investment in fixed assets (net)
-€1,699
Financing
-€36,320
Debts after one year
-€33,379
Current portion of long-term debt
-€2,941
Cash 2025
€52,737
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €322,216 | €332,693 | +€10,477 | +3.3% |
| Fixed assets | 21/28 | €285,005 | €242,594 | -€42,411 | -14.9% |
| Tangible fixed assets | 22/27 | €284,980 | €242,569 | -€42,411 | -14.9% |
| Plant, machinery and equipment | 23 | €54,268 | €45,957 | -€8,311 | -15.3% |
| Furniture and vehicles | 24 | €54,697 | €33,097 | -€21,600 | -39.5% |
| Other tangible fixed assets | 26 | €176,014 | €163,514 | -€12,500 | -7.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €37,211 | €90,100 | +€52,889 | +142% |
| Stocks and contracts in progress | 3 | €2,932 | €1,690 | -€1,242 | -42.4% |
| Stocks | 30/36 | €2,932 | €1,690 | -€1,242 | -42.4% |
| Amounts receivable within one year | 40/41 | €27,792 | €34,688 | +€6,896 | +24.8% |
| Trade receivables | 40 | €26,658 | €34,679 | +€8,021 | +30.1% |
| Other amounts receivable | 41 | €1,134 | €9 | -€1,125 | -99.2% |
| Cash at bank and in hand | 54/58 | €5,419 | €52,737 | +€47,318 | +873% |
| Deferred charges and accrued income | 490/1 | €1,069 | €985 | -€83 | -7.8% |
| Total equity and liabilities | 10/49 | €322,216 | €332,693 | +€10,477 | +3.3% |
| Equity | 10/15 | €55,506 | €68,335 | +€12,830 | +23.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €53,763 | €53,763 | = | 0.0% |
| Distributable reserves | 133 | €53,763 | €53,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,258 | -€5,428 | +€12,830 | +70.3% |
| Amounts payable | 17/49 | €266,710 | €264,358 | -€2,352 | -0.9% |
| Amounts payable after more than one year | 17 | €166,957 | €133,579 | -€33,379 | -20.0% |
| Financial debts | 170/4 | €166,957 | €133,579 | -€33,379 | -20.0% |
| Amounts payable within one year | 42/48 | €96,803 | €127,847 | +€31,044 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €36,320 | €33,379 | -€2,941 | -8.1% |
| Trade debts | 44 | €9,163 | €35,869 | +€26,706 | +291% |
| Suppliers | 440/4 | €9,163 | €35,869 | +€26,706 | +291% |
| Taxes, remuneration and social security | 45 | €0 | €1,902 | +€1,902 | |
| Taxes | 450/3 | €0 | €1,902 | +€1,902 | |
| Other amounts payable | 47/48 | €51,320 | €56,697 | +€5,377 | +10.5% |
| Accrued charges and deferred income | 492/3 | €2,950 | €2,932 | -€18 | -0.6% |
| Remuneration, social security and pensions | 62 | - | €46,469 | +€46,469 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,239 | €44,110 | -€129 | -0.3% |
| Other operating charges | 640/8 | €5,342 | €1,792 | -€3,550 | -66.5% |
| Gross operating margin | 9900 | €37,593 | €110,718 | +€73,125 | +195% |
| Operating profit (loss) | 9901 | -€11,987 | €18,347 | +€30,335 | |
| Financial income | 75/76B | €51 | €837 | +€786 | +1,534% |
| Recurring financial income | 75 | €51 | €837 | +€786 | +1,534% |
| Financial charges | 65/66B | €6,321 | €5,845 | -€477 | -7.5% |
| Recurring financial charges | 65 | €6,321 | €5,845 | -€477 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,258 | €13,340 | +€31,597 | |
| Income taxes | 67/77 | €0 | €510 | +€510 | |
| Profit (loss) for the period | 9904 | -€18,258 | €12,830 | +€31,087 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,258 | €12,830 | +€31,087 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.