B.Delincé Concept: 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.
B.Delincé Concept
Largest movements
- Receivables within one year +€32,023
up €32,023 (+208%), from €15,398 to €47,421
of which Trade receivables: +€34,422
- Current investments +€29,874
up €29,874 (+2,928%), from €1,020 to €30,895
- Tangible fixed assets -€4,262
down €4,262 (-22.7%), from €18,787 to €14,525
of which Furniture and vehicles: -€3,563
- Profit (loss) carried forward +€30,484
up €30,484 (+4,978%), from €612 to €31,096
- Trade debts +€27,111
up €27,111 (+346%), from €7,828 to €34,939
- Debts after one year -€4,613
no longer reported in 2025 (was €4,613)
- Tax, wage and social debts +€4,582
up €4,582 (+70.1%), from €6,536 to €11,117
of which Taxes: +€2,582
- Gross operating margin +€65,607
up €65,607, from -€13,190 to €52,418
- Taxes +€6,851
new in 2025: €6,851
- Other operating charges +€2,558
up €2,558 (+280%), from €914 to €3,472
- Depreciation +€747
up €747 (+18.4%), from €4,060 to €4,806
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,627 | €93,887 | +€57,260 | +156% |
| Fixed assets | 21/28 | €18,917 | €14,655 | -€4,262 | -22.5% |
| Tangible fixed assets | 22/27 | €18,787 | €14,525 | -€4,262 | -22.7% |
| Plant, machinery and equipment | 23 | €2,466 | €1,768 | -€698 | -28.3% |
| Furniture and vehicles | 24 | €16,321 | €12,758 | -€3,563 | -21.8% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €17,710 | €79,232 | +€61,522 | +347% |
| Amounts receivable within one year | 40/41 | €15,398 | €47,421 | +€32,023 | +208% |
| Trade receivables | 40 | €11,718 | €46,140 | +€34,422 | +294% |
| Other amounts receivable | 41 | €3,680 | €1,281 | -€2,399 | -65.2% |
| Current investments | 50/53 | €1,020 | €30,895 | +€29,874 | +2,928% |
| Deferred charges and accrued income | 490/1 | €1,291 | €915 | -€376 | -29.1% |
| Total equity and liabilities | 10/49 | €36,627 | €93,887 | +€57,260 | +156% |
| Equity | 10/15 | €3,112 | €33,596 | +€30,484 | +979% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €612 | €31,096 | +€30,484 | +4,978% |
| Amounts payable | 17/49 | €33,515 | €60,291 | +€26,776 | +79.9% |
| Amounts payable after more than one year | 17 | €4,613 | - | -€4,613 | |
| Financial debts | 170/4 | €4,613 | - | -€4,613 | |
| Amounts payable within one year | 42/48 | €28,902 | €60,291 | +€31,389 | +109% |
| Current portion of amounts payable after more than one year | 42 | €5,923 | €5,654 | -€269 | -4.5% |
| Trade debts | 44 | €7,828 | €34,939 | +€27,111 | +346% |
| Suppliers | 440/4 | €7,828 | €34,939 | +€27,111 | +346% |
| Taxes, remuneration and social security | 45 | €6,536 | €11,117 | +€4,582 | +70.1% |
| Taxes | 450/3 | €6,536 | €9,117 | +€2,582 | +39.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €8,615 | €8,581 | -€34 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,060 | €4,806 | +€747 | +18.4% |
| Other operating charges | 640/8 | €914 | €3,472 | +€2,558 | +280% |
| Gross operating margin | 9900 | -€13,190 | €52,418 | +€65,607 | |
| Operating profit (loss) | 9901 | -€18,164 | €44,139 | +€62,303 | |
| Financial income | 75/76B | €150 | - | -€150 | |
| Recurring financial income | 75 | €150 | - | -€150 | |
| Financial charges | 65/66B | €808 | €804 | -€4 | -0.5% |
| Recurring financial charges | 65 | €808 | €804 | -€4 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,823 | €43,335 | +€62,158 | |
| Income taxes | 67/77 | - | €6,851 | +€6,851 | |
| Profit (loss) for the period | 9904 | -€18,823 | €36,484 | +€55,306 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,823 | €36,484 | +€55,306 |
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 17 October 2026 via checked.be.