EEF DELOMBAERDE: 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.
EEF DELOMBAERDE
Largest movements
- Cash -€138,769
down €138,769 (-21.7%), from €639,624 to €500,855
mainly Contributions, distributions and other (-€232,380) and Other debts (-€121,735)
- Tangible fixed assets -€14,009
down €14,009 (-66.2%), from €21,164 to €7,155
- Other debts -€121,735
down €121,735 (-33.1%), from €367,488 to €245,752
- Tax, wage and social debts -€29,074
down €29,074 (-37.2%), from €78,210 to €49,135
- Gross operating margin +€34,762
up €34,762 (+12.4%), from €280,504 to €315,266
- Financial charges +€26,450
up €26,450 (+34,085%), from €78 to €26,528
- Financial income -€14,112
down €14,112 (-28.2%), from €49,963 to €35,851
of which Non-recurring financial income: -€26,345
- Other operating charges +€3,520
up €3,520 (+46.8%), from €7,517 to €11,037
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 | €668,821 | €516,044 | -€152,778 | -22.8% |
| Fixed assets | 21/28 | €21,224 | €7,215 | -€14,009 | -66.0% |
| Tangible fixed assets | 22/27 | €21,164 | €7,155 | -€14,009 | -66.2% |
| Furniture and vehicles | 24 | €21,164 | €7,155 | -€14,009 | -66.2% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €647,597 | €508,829 | -€138,769 | -21.4% |
| Amounts receivable within one year | 40/41 | €7,974 | €7,974 | = | 0.0% |
| Other amounts receivable | 41 | €7,974 | €7,974 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €639,624 | €500,855 | -€138,769 | -21.7% |
| Total equity and liabilities | 10/49 | €668,821 | €516,044 | -€152,778 | -22.8% |
| Equity | 10/15 | €221,156 | €221,156 | = | 0.0% |
| Contributions | 10/11 | €202,740 | €202,740 | = | 0.0% |
| Reserves | 13 | €18,416 | €18,416 | = | 0.0% |
| Distributable reserves | 133 | €18,416 | €18,416 | = | 0.0% |
| Amounts payable | 17/49 | €447,666 | €294,888 | -€152,778 | -34.1% |
| Amounts payable within one year | 42/48 | €447,666 | €294,888 | -€152,778 | -34.1% |
| Trade debts | 44 | €1,968 | - | -€1,968 | |
| Suppliers | 440/4 | €1,968 | - | -€1,968 | |
| Taxes, remuneration and social security | 45 | €78,210 | €49,135 | -€29,074 | -37.2% |
| Taxes | 450/3 | €78,210 | €49,135 | -€29,074 | -37.2% |
| Other amounts payable | 47/48 | €367,488 | €245,752 | -€121,735 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,528 | €14,009 | -€519 | -3.6% |
| Other operating charges | 640/8 | €7,517 | €11,037 | +€3,520 | +46.8% |
| Gross operating margin | 9900 | €280,504 | €315,266 | +€34,762 | +12.4% |
| Operating profit (loss) | 9901 | €258,459 | €290,221 | +€31,762 | +12.3% |
| Financial income | 75/76B | €49,963 | €35,851 | -€14,112 | -28.2% |
| Recurring financial income | 75 | €23,619 | €35,851 | +€12,232 | +51.8% |
| Non-recurring financial income | 76B | €26,345 | - | -€26,345 | |
| Financial charges | 65/66B | €78 | €26,528 | +€26,450 | +34,085% |
| Recurring financial charges | 65 | €78 | €26,528 | +€26,450 | +34,085% |
| Profit (loss) for the period before taxes | 9903 | €308,345 | €299,544 | -€8,801 | -2.9% |
| Income taxes | 67/77 | €65,655 | €67,165 | +€1,510 | +2.3% |
| Profit (loss) for the period | 9904 | €242,690 | €232,380 | -€10,311 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €242,690 | €232,380 | -€10,311 | -4.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.