DR.YVES DELTOUR: 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.
DR.YVES DELTOUR
Largest movements
- Current investments +€149,892
up €149,892 (+1,299%), from €11,539 to €161,432
- Cash -€117,734
down €117,734 (-60.0%), from €196,230 to €78,497
mainly Current investments (-€149,892) and Investment in fixed assets (net) (-€58,141)
- Tangible fixed assets +€51,200
up €51,200 (+34.0%), from €150,487 to €201,688
of which Furniture and vehicles: +€53,379
- Receivables within one year +€8,350
new in 2024: €8,350
- Reserves +€106,241
up €106,241 (+32.2%), from €330,275 to €436,516
of which Distributable reserves: +€106,241
- Other debts -€12,529
down €12,529 (-75.6%), from €16,581 to €4,051
- Gross operating margin +€30,135
up €30,135 (+22.2%), from €135,798 to €165,933
- Taxes +€10,921
up €10,921 (+27.6%), from €39,575 to €50,496
- Financial income +€2,616
up €2,616 (+55,887%), from €5 to €2,620
- Depreciation -€1,748
down €1,748 (-20.1%), from €8,689 to €6,941
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,128 | €452,862 | +€92,733 | +25.8% |
| Fixed assets | 21/28 | €150,487 | €201,688 | +€51,200 | +34.0% |
| Tangible fixed assets | 22/27 | €150,487 | €201,688 | +€51,200 | +34.0% |
| Land and buildings | 22 | €148,736 | €143,948 | -€4,788 | -3.2% |
| Plant, machinery and equipment | 23 | €1,668 | €4,277 | +€2,609 | +156% |
| Furniture and vehicles | 24 | €83 | €53,463 | +€53,379 | +63,958% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €209,641 | €251,174 | +€41,533 | +19.8% |
| Amounts receivable within one year | 40/41 | - | €8,350 | +€8,350 | |
| Trade receivables | 40 | - | €8,350 | +€8,350 | |
| Current investments | 50/53 | €11,539 | €161,432 | +€149,892 | +1,299% |
| Cash at bank and in hand | 54/58 | €196,230 | €78,497 | -€117,734 | -60.0% |
| Deferred charges and accrued income | 490/1 | €1,871 | €2,896 | +€1,024 | +54.7% |
| Total equity and liabilities | 10/49 | €360,128 | €452,862 | +€92,733 | +25.8% |
| Equity | 10/15 | €330,375 | €436,616 | +€106,241 | +32.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €330,275 | €436,516 | +€106,241 | +32.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €330,275 | €436,516 | +€106,241 | +32.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,753 | €16,245 | -€13,508 | -45.4% |
| Amounts payable within one year | 42/48 | €28,606 | €14,506 | -€14,100 | -49.3% |
| Trade debts | 44 | €1,958 | €393 | -€1,565 | -79.9% |
| Suppliers | 440/4 | €1,958 | €393 | -€1,565 | -79.9% |
| Taxes, remuneration and social security | 45 | €10,067 | €10,061 | -€6 | -0.1% |
| Taxes | 450/3 | €10,067 | €10,061 | -€6 | -0.1% |
| Other amounts payable | 47/48 | €16,581 | €4,051 | -€12,529 | -75.6% |
| Accrued charges and deferred income | 492/3 | €1,148 | €1,740 | +€592 | +51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,689 | €6,941 | -€1,748 | -20.1% |
| Other operating charges | 640/8 | €3,387 | €3,355 | -€32 | -0.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €135,798 | €165,933 | +€30,135 | +22.2% |
| Operating profit (loss) | 9901 | €123,722 | €155,637 | +€31,916 | +25.8% |
| Financial income | 75/76B | €5 | €2,620 | +€2,616 | +55,887% |
| Recurring financial income | 75 | €5 | €2,620 | +€2,616 | +55,887% |
| Financial charges | 65/66B | €1,982 | €1,521 | -€462 | -23.3% |
| Recurring financial charges | 65 | €1,982 | €1,521 | -€462 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €121,744 | €156,737 | +€34,993 | +28.7% |
| Income taxes | 67/77 | €39,575 | €50,496 | +€10,921 | +27.6% |
| Profit (loss) for the period | 9904 | €82,169 | €106,241 | +€24,072 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €82,169 | €106,241 | +€24,072 | +29.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.