Mathieu Delporte BV: 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.
Mathieu Delporte BV
Largest movements
- Cash -€62,176
down €62,176 (-72.0%), from €86,315 to €24,139
mainly Contributions, distributions and other (-€125,000) and Receivables within one year (-€1,657)
- Tangible fixed assets -€1,896
down €1,896 (-32.1%), from €5,910 to €4,014
of which Furniture and vehicles: -€1,486
- Receivables within one year +€1,657
up €1,657 (+11.3%), from €14,606 to €16,262
of which Trade receivables: +€2,514
- Profit (loss) carried forward -€86,089
down €86,089 (-87.5%), from €98,385 to €12,297
- Other debts +€20,917
new in 2026: €20,917
- Tax, wage and social debts +€2,119
up €2,119 (+36.9%), from €5,735 to €7,854
- Gross operating margin +€7,620
up €7,620 (+16.0%), from €47,539 to €55,159
- Taxes +€1,707
up €1,707 (+14.2%), from €12,016 to €13,722
- Depreciation +€604
up €604 (+46.8%), from €1,292 to €1,896
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,934 | €45,913 | -€62,021 | -57.5% |
| Fixed assets | 21/28 | €5,910 | €4,014 | -€1,896 | -32.1% |
| Tangible fixed assets | 22/27 | €5,910 | €4,014 | -€1,896 | -32.1% |
| Plant, machinery and equipment | 23 | €1,795 | €1,385 | -€410 | -22.8% |
| Furniture and vehicles | 24 | €4,115 | €2,629 | -€1,486 | -36.1% |
| Current assets | 29/58 | €102,024 | €41,898 | -€60,125 | -58.9% |
| Amounts receivable within one year | 40/41 | €14,606 | €16,262 | +€1,657 | +11.3% |
| Trade receivables | 40 | €13,747 | €16,261 | +€2,514 | +18.3% |
| Other amounts receivable | 41 | €858 | €1 | -€857 | -99.9% |
| Cash at bank and in hand | 54/58 | €86,315 | €24,139 | -€62,176 | -72.0% |
| Deferred charges and accrued income | 490/1 | €1,103 | €1,497 | +€394 | +35.7% |
| Total equity and liabilities | 10/49 | €107,934 | €45,913 | -€62,021 | -57.5% |
| Equity | 10/15 | €101,385 | €15,297 | -€86,089 | -84.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,385 | €12,297 | -€86,089 | -87.5% |
| Amounts payable | 17/49 | €6,549 | €30,616 | +€24,068 | +368% |
| Amounts payable within one year | 42/48 | €6,549 | €30,616 | +€24,068 | +368% |
| Trade debts | 44 | €813 | €1,845 | +€1,032 | +127% |
| Suppliers | 440/4 | €813 | €1,845 | +€1,032 | +127% |
| Taxes, remuneration and social security | 45 | €5,735 | €7,854 | +€2,119 | +36.9% |
| Taxes | 450/3 | €5,735 | €7,854 | +€2,119 | +36.9% |
| Other amounts payable | 47/48 | - | €20,917 | +€20,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,292 | €1,896 | +€604 | +46.8% |
| Other operating charges | 640/8 | €577 | €598 | +€21 | +3.7% |
| Gross operating margin | 9900 | €47,539 | €55,159 | +€7,620 | +16.0% |
| Operating profit (loss) | 9901 | €45,671 | €52,666 | +€6,995 | +15.3% |
| Financial income | 75/76B | - | €55 | +€55 | |
| Recurring financial income | 75 | - | €55 | +€55 | |
| Financial charges | 65/66B | €86 | €87 | +€1 | +0.6% |
| Recurring financial charges | 65 | €86 | €87 | +€1 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €45,584 | €52,634 | +€7,049 | +15.5% |
| Income taxes | 67/77 | €12,016 | €13,722 | +€1,707 | +14.2% |
| Profit (loss) for the period | 9904 | €33,569 | €38,911 | +€5,343 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,569 | €38,911 | +€5,343 | +15.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.