VAN DELM BEHEER: 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.
VAN DELM BEHEER
Largest movements
- Receivables within one year -€1.6m
down €1.6m (-99.9%), from €1.6m to €1,772
- Cash +€559,200
up €559,200 (+4,247%), from €13,168 to €572,368
mainly Receivables within one year (+€1.6m) and Net result for the year (+€1,882)
- Current investments +€427,011
new in 2025: €427,011
- Other debts -€568,465
down €568,465 (-77.4%), from €734,000 to €165,535
- Financial charges +€17,288
up €17,288 (+57,188%), from €30 to €17,318
- Taxes -€4,124
down €4,124 (-46.2%), from €8,933 to €4,809
- Financial income -€1,976
down €1,976 (-6.7%), from €29,639 to €27,664
- Gross operating margin -€1,059
down €1,059 (-70.2%), from -€1,508 to -€2,567
- Other operating charges -€230
down €230 (-17.4%), from €1,317 to €1,088
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 | €2,665,542 | €2,090,151 | -€575,391 | -21.6% |
| Fixed assets | 21/28 | €1,089,000 | €1,089,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,089,000 | €1,089,000 | = | 0.0% |
| Current assets | 29/58 | €1,576,542 | €1,001,151 | -€575,391 | -36.5% |
| Amounts receivable within one year | 40/41 | €1,563,374 | €1,772 | -€1.6m | -99.9% |
| Other amounts receivable | 41 | €1,563,374 | €1,772 | -€1.6m | -99.9% |
| Current investments | 50/53 | - | €427,011 | +€427,011 | |
| Cash at bank and in hand | 54/58 | €13,168 | €572,368 | +€559,200 | +4,247% |
| Total equity and liabilities | 10/49 | €2,665,542 | €2,090,151 | -€575,391 | -21.6% |
| Equity | 10/15 | €1,922,426 | €1,924,308 | +€1,882 | +0.1% |
| Contributions | 10/11 | €440,000 | €440,000 | = | 0.0% |
| Reserves | 13 | €1,052,275 | €1,054,157 | +€1,882 | +0.2% |
| Distributable reserves | 133 | €1,052,275 | €1,054,157 | +€1,882 | +0.2% |
| Profit (loss) carried forward | 14 | €430,151 | €430,151 | = | 0.0% |
| Amounts payable | 17/49 | €743,116 | €165,843 | -€577,273 | -77.7% |
| Amounts payable within one year | 42/48 | €743,116 | €165,843 | -€577,273 | -77.7% |
| Trade debts | 44 | €183 | €120 | -€63 | -34.4% |
| Suppliers | 440/4 | €183 | €120 | -€63 | -34.4% |
| Taxes, remuneration and social security | 45 | €8,933 | €188 | -€8,745 | -97.9% |
| Taxes | 450/3 | €8,933 | €188 | -€8,745 | -97.9% |
| Other amounts payable | 47/48 | €734,000 | €165,535 | -€568,465 | -77.4% |
| Other operating charges | 640/8 | €1,317 | €1,088 | -€230 | -17.4% |
| Gross operating margin | 9900 | -€1,508 | -€2,567 | -€1,059 | -70.2% |
| Operating profit (loss) | 9901 | -€2,825 | -€3,654 | -€829 | -29.3% |
| Financial income | 75/76B | €29,639 | €27,664 | -€1,976 | -6.7% |
| Recurring financial income | 75 | €29,639 | €27,664 | -€1,976 | -6.7% |
| Financial charges | 65/66B | €30 | €17,318 | +€17,288 | +57,188% |
| Recurring financial charges | 65 | €30 | €17,318 | +€17,288 | +57,188% |
| Profit (loss) for the period before taxes | 9903 | €26,784 | €6,691 | -€20,093 | -75.0% |
| Income taxes | 67/77 | €8,933 | €4,809 | -€4,124 | -46.2% |
| Profit (loss) for the period | 9904 | €17,851 | €1,882 | -€15,969 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,851 | €1,882 | -€15,969 | -89.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.