DEYLGAT CLAUDE: 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.
DEYLGAT CLAUDE
Largest movements
- Receivables after one year +€15,809
up €15,809 (+4.1%), from €383,270 to €399,079
- Deferred charges and accrued income -€13,761
down €13,761 (-28.8%), from €47,811 to €34,050
- Cash -€10,015
down €10,015 (-97.3%), from €10,289 to €274
mainly Contributions, distributions and other (-€183,819) and Investment in fixed assets (net) (-€29,583)
- Receivables within one year +€6,995
up €6,995 (+28.1%), from €24,918 to €31,913
of which Other amounts receivable: +€4,892
- Reserves -€142,005
down €142,005 (-44.6%), from €318,611 to €176,606
of which Distributable reserves: -€142,005
- Other debts +€140,077
up €140,077 (+320%), from €43,742 to €183,819
- Tax, wage and social debts +€18,400
up €18,400 (+44.9%), from €41,000 to €59,400
of which Remuneration and social security: +€20,093
- Current portion of long-term debt -€10,497
down €10,497 (-42.0%), from €24,993 to €14,496
- Debts after one year -€9,734
down €9,734 (-41.1%), from €23,663 to €13,929
- Gross operating margin -€52,019
down €52,019 (-10.6%), from €488,448 to €436,429
- Taxes +€5,508
up €5,508 (+14.8%), from €37,276 to €42,784
- Depreciation +€5,497
up €5,497 (+21.8%), from €25,243 to €30,740
- Other operating charges -€5,441
down €5,441 (-68.4%), from €7,953 to €2,512
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 | €690,515 | €688,524 | -€1,991 | -0.3% |
| Fixed assets | 21/28 | €216,508 | €215,351 | -€1,157 | -0.5% |
| Tangible fixed assets | 22/27 | €216,508 | €215,351 | -€1,157 | -0.5% |
| Land and buildings | 22 | €152,436 | €143,122 | -€9,314 | -6.1% |
| Plant, machinery and equipment | 23 | €40,876 | €50,118 | +€9,242 | +22.6% |
| Furniture and vehicles | 24 | €8,394 | €11,335 | +€2,941 | +35.0% |
| Leasing and similar rights | 25 | €14,802 | €10,776 | -€4,026 | -27.2% |
| Current assets | 29/58 | €474,007 | €473,173 | -€834 | -0.2% |
| Amounts receivable after more than one year | 29 | €383,270 | €399,079 | +€15,809 | +4.1% |
| Other amounts receivable | 291 | €383,270 | €399,079 | +€15,809 | +4.1% |
| Stocks and contracts in progress | 3 | €996 | €1,133 | +€137 | +13.7% |
| Stocks | 30/36 | €996 | €1,133 | +€137 | +13.7% |
| Amounts receivable within one year | 40/41 | €24,918 | €31,913 | +€6,995 | +28.1% |
| Trade receivables | 40 | €12,732 | €14,834 | +€2,102 | +16.5% |
| Other amounts receivable | 41 | €12,186 | €17,079 | +€4,892 | +40.1% |
| Current investments | 50/53 | €6,722 | €6,723 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €10,289 | €274 | -€10,015 | -97.3% |
| Deferred charges and accrued income | 490/1 | €47,811 | €34,050 | -€13,761 | -28.8% |
| Total equity and liabilities | 10/49 | €690,515 | €688,524 | -€1,991 | -0.3% |
| Equity | 10/15 | €427,947 | €285,942 | -€142,005 | -33.2% |
| Contributions | 10/11 | €78,600 | €78,600 | = | 0.0% |
| Reserves | 13 | €318,611 | €176,606 | -€142,005 | -44.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €318,611 | €176,606 | -€142,005 | -44.6% |
| Profit (loss) carried forward | 14 | €30,736 | €30,736 | = | 0.0% |
| Amounts payable | 17/49 | €262,568 | €402,582 | +€140,014 | +53.3% |
| Amounts payable after more than one year | 17 | €23,663 | €13,929 | -€9,734 | -41.1% |
| Financial debts | 170/4 | €23,663 | €13,929 | -€9,734 | -41.1% |
| Amounts payable within one year | 42/48 | €238,905 | €388,653 | +€149,748 | +62.7% |
| Current portion of amounts payable after more than one year | 42 | €24,993 | €14,496 | -€10,497 | -42.0% |
| Financial debts | 43 | €36,713 | €41,068 | +€4,355 | +11.9% |
| Credit institutions | 430/8 | €36,713 | €41,068 | +€4,355 | +11.9% |
| Trade debts | 44 | €92,456 | €89,870 | -€2,587 | -2.8% |
| Suppliers | 440/4 | €92,456 | €89,870 | -€2,587 | -2.8% |
| Taxes, remuneration and social security | 45 | €41,000 | €59,400 | +€18,400 | +44.9% |
| Taxes | 450/3 | €1,695 | €2 | -€1,693 | -99.9% |
| Remuneration and social security | 454/9 | €39,305 | €59,398 | +€20,093 | +51.1% |
| Other amounts payable | 47/48 | €43,742 | €183,819 | +€140,077 | +320% |
| Remuneration, social security and pensions | 62 | €315,602 | €313,924 | -€1,678 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,243 | €30,740 | +€5,497 | +21.8% |
| Other operating charges | 640/8 | €7,953 | €2,512 | -€5,441 | -68.4% |
| Gross operating margin | 9900 | €488,448 | €436,429 | -€52,019 | -10.6% |
| Operating profit (loss) | 9901 | €139,650 | €89,252 | -€50,398 | -36.1% |
| Financial income | 75/76B | €6,642 | €7,085 | +€443 | +6.7% |
| Recurring financial income | 75 | €6,642 | €7,085 | +€443 | +6.7% |
| Financial charges | 65/66B | €12,658 | €11,740 | -€918 | -7.3% |
| Recurring financial charges | 65 | €12,658 | €11,740 | -€918 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €133,633 | €84,597 | -€49,036 | -36.7% |
| Income taxes | 67/77 | €37,276 | €42,784 | +€5,508 | +14.8% |
| Profit (loss) for the period | 9904 | €96,357 | €41,814 | -€54,543 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €96,357 | €41,814 | -€54,543 | -56.6% |
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 28 October 2026 via checked.be.