Deloitte Bedrijfsrevisoren/Réviseurs d’Entreprises: 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.
What changed
Deloitte Bedrijfsrevisoren/Réviseurs d’Entreprises
NACE 69.203, Activities of company auditors
financial year 2025 compared with 2023not consecutivefiled annual accounts (NBB)
Net result for the year
€8.1m
2023 · €5.5m+€2.6m
Equity
€11.5m
2023 · €11.6m-€186,549
Cash
€43,631
2023 · €538,886-€495,255
Balance sheet total
€68.6m
2023 · €62.7m+€5.9m
Largest movements
Assets
- Current investments +€5.7m
up €5.7m (+30.2%), from €18.9m to €24.6m
- Deferred charges and accrued income +€1.0m
up €1.0m (+11.9%), from €8.6m to €9.6m
Equity and liabilities
- Other debts +€4.3m
up €4.3m (+74.6%), from €5.8m to €10.1m
- Trade debts +€2.0m
up €2.0m (+10.0%), from €19.6m to €21.6m
- Advances received -€1.2m
down €1.2m (-8.8%), from €13.4m to €12.3m
- Debts after one year +€796,100
up €796,100 (+17.0%), from €4.7m to €5.5m
Income statement
- Goods and materials -€7.6m
down €7.6m (-32.6%), from €23.2m to €15.6m
- Services and other goods +€2.9m
up €2.9m (+5.6%), from €51.9m to €54.9m
- Financial income -€2.4m
down €2.4m (-66.9%), from €3.5m to €1.2m
- Taxes +€1.7m
up €1.7m (+139%), from €1.2m to €2.9m
of which Taxes: +€1.7m
- Turnover +€1.1m
up €1.1m (+1.2%), from €97.0m to €98.1m
From the 2023 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.
Result 2023
€5.5m
Turnover
+€1.1m
Other operating income
-€839,979
Goods and materials
+€7.6m
Services and other goods
-€2.9m
Staff costs
+€502,823
Write-downs
-€350,538
Other operating charges
-€79,957
Other operating items
+€1.6m
Financial income
-€2.4m
Financial charges
+€40,100
Taxes
-€1.7m
Result 2025
€8.1m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,715,793 | €68,643,680 | +€5.9m | +9.5% |
| Fixed assets | 21/28 | €5,964,250 | €5,964,250 | = | 0.0% |
| Financial fixed assets | 28 | €5,964,250 | €5,964,250 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €5,947,725 | €5,947,725 | = | 0.0% |
| Participating interests | 282 | €5,947,725 | €5,947,725 | = | 0.0% |
| Other financial fixed assets | 284/8 | €16,525 | €16,525 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €16,525 | €16,525 | = | 0.0% |
| Current assets | 29/58 | €56,751,543 | €62,679,430 | +€5.9m | +10.4% |
| Amounts receivable after more than one year | 29 | €5,932,124 | €5,432,124 | -€500,000 | -8.4% |
| Other amounts receivable | 291 | €5,932,124 | €5,432,124 | -€500,000 | -8.4% |
| Stocks and contracts in progress | 3 | €7,891,486 | €7,810,998 | -€80,488 | -1.0% |
| Contracts in progress | 37 | €7,891,486 | €7,810,998 | -€80,488 | -1.0% |
| Amounts receivable within one year | 40/41 | €14,954,963 | €15,238,607 | +€283,644 | +1.9% |
| Trade receivables | 40 | €10,424,720 | €13,689,478 | +€3.3m | +31.3% |
| Other amounts receivable | 41 | €4,530,243 | €1,549,129 | -€3.0m | -65.8% |
| Current investments | 50/53 | €18,879,621 | €24,578,900 | +€5.7m | +30.2% |
| Other investments | 51/53 | €18,879,621 | €24,578,900 | +€5.7m | +30.2% |
| Cash at bank and in hand | 54/58 | €538,886 | €43,631 | -€495,255 | -91.9% |
| Deferred charges and accrued income | 490/1 | €8,554,463 | €9,575,170 | +€1.0m | +11.9% |
| Total equity and liabilities | 10/49 | €62,715,793 | €68,643,680 | +€5.9m | +9.5% |
| Equity | 10/15 | €11,640,052 | €11,453,503 | -€186,549 | -1.6% |
| Contributions | 10/11 | €1,665,946 | €1,665,946 | +€0 | 0.0% |
| Reserves | 13 | €26,618 | €26,618 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €25,189 | €25,189 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €25,189 | €25,189 | +€0 | 0.0% |
| Distributable reserves | 133 | €1,429 | €1,429 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €9,947,488 | €9,760,939 | -€186,549 | -1.9% |
| Amounts payable | 17/49 | €51,075,741 | €57,190,177 | +€6.1m | +12.0% |
| Amounts payable after more than one year | 17 | €4,694,900 | €5,491,000 | +€796,100 | +17.0% |
| Other amounts payable | 178/9 | €4,694,900 | €5,491,000 | +€796,100 | +17.0% |
| Amounts payable within one year | 42/48 | €46,349,649 | €51,672,179 | +€5.3m | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €1,356,600 | €1,140,750 | -€215,850 | -15.9% |
| Trade debts | 44 | €19,634,911 | €21,601,108 | +€2.0m | +10.0% |
| Suppliers | 440/4 | €19,634,911 | €21,601,108 | +€2.0m | +10.0% |
| Advances received on contracts in progress | 46 | €13,448,619 | €12,269,575 | -€1.2m | -8.8% |
| Taxes, remuneration and social security | 45 | €6,140,585 | €6,587,224 | +€446,639 | +7.3% |
| Taxes | 450/3 | €804,565 | €1,214,645 | +€410,080 | +51.0% |
| Remuneration and social security | 454/9 | €5,336,020 | €5,372,579 | +€36,559 | +0.7% |
| Other amounts payable | 47/48 | €5,768,934 | €10,073,522 | +€4.3m | +74.6% |
| Accrued charges and deferred income | 492/3 | €31,192 | €26,998 | -€4,194 | -13.4% |
| Operating income | 70/76A | €101,189,836 | €103,096,840 | +€1.9m | +1.9% |
| Turnover | 70 | €96,969,103 | €98,105,393 | +€1.1m | +1.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€2,556,067 | -€945,374 | +€1.6m | +63.0% |
| Other operating income | 74 | €6,776,800 | €5,936,821 | -€839,979 | -12.4% |
| Operating charges | 60/66A | €97,881,869 | €93,182,504 | -€4.7m | -4.8% |
| Goods for resale, raw materials and consumables | 60 | €23,179,431 | €15,620,777 | -€7.6m | -32.6% |
| Purchases | 600/8 | €23,179,431 | €15,620,777 | -€7.6m | -32.6% |
| Services and other goods | 61 | €51,948,445 | €54,880,062 | +€2.9m | +5.6% |
| Remuneration, social security and pensions | 62 | €22,708,988 | €22,206,165 | -€502,823 | -2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,264 | €387,802 | +€350,538 | +941% |
| Other operating charges | 640/8 | €7,741 | €87,698 | +€79,957 | +1,033% |
| Operating profit (loss) | 9901 | €3,307,967 | €9,914,336 | +€6.6m | +200% |
| Financial income | 75/76B | €3,522,945 | €1,164,343 | -€2.4m | -66.9% |
| Recurring financial income | 75 | €3,522,945 | €1,164,343 | -€2.4m | -66.9% |
| Income from financial fixed assets | 750 | €3,254,777 | €324,512 | -€2.9m | -90.0% |
| Income from current assets | 751 | €198,557 | €795,944 | +€597,387 | +301% |
| Other financial income | 752/9 | €69,611 | €43,887 | -€25,724 | -37.0% |
| Financial charges | 65/66B | €107,977 | €67,877 | -€40,100 | -37.1% |
| Recurring financial charges | 65 | €107,977 | €67,877 | -€40,100 | -37.1% |
| Debt charges | 650 | €1,541 | - | -€1,541 | |
| Other financial charges | 652/9 | €106,436 | €67,877 | -€38,559 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €6,722,935 | €11,010,802 | +€4.3m | +63.8% |
| Income taxes | 67/77 | €1,215,023 | €2,905,723 | +€1.7m | +139% |
| Taxes | 670/3 | €1,254,000 | €2,912,000 | +€1.7m | +132% |
| Tax adjustments and reversals of tax provisions | 77 | €38,977 | €6,277 | -€32,700 | -83.9% |
| Profit (loss) for the period | 9904 | €5,507,912 | €8,105,079 | +€2.6m | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,507,912 | €8,105,079 | +€2.6m | +47.2% |
Source: filed annual accounts (NBB), financial years ended 31 May 2023 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.