DELVALLEZ LAURENCE: 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.
DELVALLEZ LAURENCE
Largest movements
- Cash +€41,681
up €41,681 (+98.6%), from €42,283 to €83,964
mainly Tax, wage and social debts (+€30,490) and Depreciation (+€29,074)
- Receivables within one year +€30,567
up €30,567 (+64.8%), from €47,150 to €77,717
of which Trade receivables: +€30,278
- Tangible fixed assets -€23,834
down €23,834 (-42.7%), from €55,768 to €31,934
of which Furniture and vehicles: -€23,587
- Stocks and contracts -€15,327
down €15,327 (-16.1%), from €94,909 to €79,581
- Intangible fixed assets -€5,240
down €5,240 (-42.4%), from €12,356 to €7,116
- Tax, wage and social debts +€30,490
up €30,490 (+294%), from €10,370 to €40,861
of which Taxes: +€26,329
- Debts after one year -€10,304
down €10,304 (-84.3%), from €12,228 to €1,924
- Profit (loss) carried forward +€9,750
up €9,750 (+12.8%), from €76,314 to €86,064
- Trade debts -€3,239
down €3,239 (-14.7%), from €22,072 to €18,833
- Gross operating margin +€11,608
up €11,608 (+13.8%), from €84,034 to €95,642
- Depreciation -€1,690
down €1,690 (-5.5%), from €30,764 to €29,074
- Other operating charges +€1,575
up €1,575 (+838%), from €188 to €1,763
- Staff costs +€1,275
up €1,275 (+2.4%), from €52,333 to €53,608
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 | €261,022 | €285,513 | +€24,491 | +9.4% |
| Fixed assets | 21/28 | €68,124 | €39,050 | -€29,074 | -42.7% |
| Intangible fixed assets | 21 | €12,356 | €7,116 | -€5,240 | -42.4% |
| Tangible fixed assets | 22/27 | €55,768 | €31,934 | -€23,834 | -42.7% |
| Plant, machinery and equipment | 23 | €714 | €466 | -€247 | -34.7% |
| Furniture and vehicles | 24 | €55,054 | €31,467 | -€23,587 | -42.8% |
| Current assets | 29/58 | €192,898 | €246,463 | +€53,565 | +27.8% |
| Stocks and contracts in progress | 3 | €94,909 | €79,581 | -€15,327 | -16.1% |
| Stocks | 30/36 | €94,909 | €79,581 | -€15,327 | -16.1% |
| Amounts receivable within one year | 40/41 | €47,150 | €77,717 | +€30,567 | +64.8% |
| Trade receivables | 40 | €47,150 | €77,428 | +€30,278 | +64.2% |
| Other amounts receivable | 41 | - | €289 | +€289 | |
| Cash at bank and in hand | 54/58 | €42,283 | €83,964 | +€41,681 | +98.6% |
| Deferred charges and accrued income | 490/1 | €8,556 | €5,201 | -€3,356 | -39.2% |
| Total equity and liabilities | 10/49 | €261,022 | €285,513 | +€24,491 | +9.4% |
| Equity | 10/15 | €90,574 | €100,324 | +€9,750 | +10.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,314 | €86,064 | +€9,750 | +12.8% |
| Amounts payable | 17/49 | €170,448 | €185,189 | +€14,741 | +8.6% |
| Amounts payable after more than one year | 17 | €12,228 | €1,924 | -€10,304 | -84.3% |
| Financial debts | 170/4 | €12,228 | €1,924 | -€10,304 | -84.3% |
| Amounts payable within one year | 42/48 | €156,760 | €181,804 | +€25,044 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €10,304 | €10,304 | = | 0.0% |
| Trade debts | 44 | €22,072 | €18,833 | -€3,239 | -14.7% |
| Suppliers | 440/4 | €22,072 | €18,833 | -€3,239 | -14.7% |
| Taxes, remuneration and social security | 45 | €10,370 | €40,861 | +€30,490 | +294% |
| Taxes | 450/3 | €5,006 | €31,334 | +€26,329 | +526% |
| Remuneration and social security | 454/9 | €5,365 | €9,526 | +€4,162 | +77.6% |
| Other amounts payable | 47/48 | €114,014 | €111,807 | -€2,207 | -1.9% |
| Accrued charges and deferred income | 492/3 | €1,461 | €1,461 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €52,333 | €53,608 | +€1,275 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,764 | €29,074 | -€1,690 | -5.5% |
| Other operating charges | 640/8 | €188 | €1,763 | +€1,575 | +838% |
| Gross operating margin | 9900 | €84,034 | €95,642 | +€11,608 | +13.8% |
| Operating profit (loss) | 9901 | €749 | €11,196 | +€10,448 | +1,396% |
| Financial income | 75/76B | €20 | €1 | -€19 | -94.0% |
| Recurring financial income | 75 | €20 | €1 | -€19 | -94.0% |
| Financial charges | 65/66B | €527 | €1,054 | +€526 | +99.8% |
| Recurring financial charges | 65 | €527 | €1,054 | +€526 | +99.8% |
| Profit (loss) for the period before taxes | 9903 | €241 | €10,144 | +€9,903 | +4,110% |
| Income taxes | 67/77 | - | €394 | +€394 | |
| Profit (loss) for the period | 9904 | €241 | €9,750 | +€9,509 | +3,947% |
| Profit (loss) for the period to be appropriated | 9905 | €241 | €9,750 | +€9,509 | +3,947% |
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 31 October 2026 via checked.be.