Van Delmar: 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 Delmar
Largest movements
- Deferred charges and accrued income +€33,075
up €33,075 (+1,354%), from €2,443 to €35,518
- Tangible fixed assets -€15,302
down €15,302 (-16.8%), from €91,324 to €76,021
of which Leasing and similar rights: -€15,970
- Financial fixed assets +€9,048
up €9,048 (+503%), from €1,800 to €10,848
- Cash +€9,017
up €9,017 (+73.0%), from €12,354 to €21,371
mainly Depreciation (+€30,942) and Trade debts (+€18,905)
- Stocks and contracts -€8,256
no longer reported in 2025 (was €8,256)
- Trade debts +€18,905
up €18,905 (+19.8%), from €95,628 to €114,534
- Other debts +€8,081
up €8,081 (+8,080,640%), from €0 to €8,081
- Current portion of long-term debt +€6,220
up €6,220 (+28.7%), from €21,643 to €27,863
- Debts after one year -€4,351
down €4,351 (-8.9%), from €49,130 to €44,779
- Profit (loss) carried forward +€3,615
up €3,615 (+23.2%), from €15,598 to €19,213
- Purchases and services +€239,829
up €239,829 (+66.2%), from €362,257 to €602,086
- Turnover +€238,228
up €238,228 (+58.9%), from €404,491 to €642,719
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 | €207,149 | €238,178 | +€31,029 | +15.0% |
| Fixed assets | 21/28 | €93,124 | €86,869 | -€6,254 | -6.7% |
| Tangible fixed assets | 22/27 | €91,324 | €76,021 | -€15,302 | -16.8% |
| Plant, machinery and equipment | 23 | - | €759 | +€759 | |
| Furniture and vehicles | 24 | €36,544 | €36,453 | -€91 | -0.3% |
| Leasing and similar rights | 25 | €54,779 | €38,809 | -€15,970 | -29.2% |
| Financial fixed assets | 28 | €1,800 | €10,848 | +€9,048 | +503% |
| Current assets | 29/58 | €114,025 | €151,309 | +€37,283 | +32.7% |
| Stocks and contracts in progress | 3 | €8,256 | - | -€8,256 | |
| Stocks | 30/36 | €8,256 | - | -€8,256 | |
| Amounts receivable within one year | 40/41 | €90,972 | €94,420 | +€3,448 | +3.8% |
| Trade receivables | 40 | €65,651 | €73,862 | +€8,211 | +12.5% |
| Other amounts receivable | 41 | €25,321 | €20,558 | -€4,763 | -18.8% |
| Cash at bank and in hand | 54/58 | €12,354 | €21,371 | +€9,017 | +73.0% |
| Deferred charges and accrued income | 490/1 | €2,443 | €35,518 | +€33,075 | +1,354% |
| Total equity and liabilities | 10/49 | €207,149 | €238,178 | +€31,029 | +15.0% |
| Equity | 10/15 | €18,098 | €21,713 | +€3,615 | +20.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,598 | €19,213 | +€3,615 | +23.2% |
| Amounts payable | 17/49 | €189,051 | €216,465 | +€27,414 | +14.5% |
| Amounts payable after more than one year | 17 | €49,130 | €44,779 | -€4,351 | -8.9% |
| Financial debts | 170/4 | €49,130 | €44,779 | -€4,351 | -8.9% |
| Amounts payable within one year | 42/48 | €139,921 | €171,687 | +€31,766 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €21,643 | €27,863 | +€6,220 | +28.7% |
| Trade debts | 44 | €95,628 | €114,534 | +€18,905 | +19.8% |
| Suppliers | 440/4 | €95,628 | €114,534 | +€18,905 | +19.8% |
| Taxes, remuneration and social security | 45 | €22,649 | €21,209 | -€1,440 | -6.4% |
| Taxes | 450/3 | €5,397 | €3,956 | -€1,440 | -26.7% |
| Remuneration and social security | 454/9 | €17,252 | €17,252 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €8,081 | +€8,081 | +8,080,640% |
| Turnover | 70 | €404,491 | €642,719 | +€238,228 | +58.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €362,257 | €602,086 | +€239,829 | +66.2% |
| Remuneration, social security and pensions | 62 | €2,074 | - | -€2,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,890 | €30,942 | -€1,947 | -5.9% |
| Other operating charges | 640/8 | €276 | €2,948 | +€2,672 | +968% |
| Non-recurring operating charges | 66A | €746 | €48 | -€698 | -93.6% |
| Gross operating margin | 9900 | €46,842 | €45,349 | -€1,493 | -3.2% |
| Operating profit (loss) | 9901 | €10,856 | €11,411 | +€555 | +5.1% |
| Financial income | 75/76B | €415 | €339 | -€76 | -18.4% |
| Recurring financial income | 75 | €415 | €339 | -€76 | -18.4% |
| Financial charges | 65/66B | €4,030 | €5,764 | +€1,734 | +43.0% |
| Recurring financial charges | 65 | €4,030 | €5,764 | +€1,734 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €7,240 | €5,985 | -€1,255 | -17.3% |
| Income taxes | 67/77 | €3,134 | €2,371 | -€763 | -24.3% |
| Profit (loss) for the period | 9904 | €4,106 | €3,615 | -€492 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,106 | €3,615 | -€492 | -12.0% |
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 18 October 2026 via checked.be.