Colman Delphine: 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.
Colman Delphine
Largest movements
- Current investments +€24,501
new in 2025: €24,501
- Cash -€19,057
down €19,057 (-54.4%), from €35,062 to €16,005
mainly Contributions, distributions and other (-€68,100) and Current investments (-€24,501)
- Tangible fixed assets +€6,770
up €6,770 (+22.2%), from €30,465 to €37,235
of which Land and buildings: +€7,150
- Receivables within one year -€4,147
down €4,147 (-22.9%), from €18,084 to €13,937
of which Other amounts receivable: -€9,591
- Other debts +€38,564
new in 2025: €38,564
- Profit (loss) carried forward -€27,696
down €27,696 (-40.7%), from €68,100 to €40,404
- Tax, wage and social debts -€2,159
down €2,159 (-18.2%), from €11,870 to €9,711
- Gross operating margin +€26,392
up €26,392 (+86.6%), from €30,461 to €56,852
- Taxes +€4,967
up €4,967 (+76.8%), from €6,468 to €11,435
- Depreciation +€1,685
up €1,685 (+62.2%), from €2,710 to €4,396
- Financial income -€977
down €977 (-100.0%), from €977 to €0
- Other operating charges -€592
down €592 (-52.9%), from €1,120 to €528
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 | €83,611 | €91,679 | +€8,068 | +9.6% |
| Fixed assets | 21/28 | €30,465 | €37,235 | +€6,770 | +22.2% |
| Tangible fixed assets | 22/27 | €30,465 | €37,235 | +€6,770 | +22.2% |
| Land and buildings | 22 | €24,874 | €32,025 | +€7,150 | +28.7% |
| Furniture and vehicles | 24 | €5,591 | €5,211 | -€380 | -6.8% |
| Current assets | 29/58 | €53,146 | €54,443 | +€1,298 | +2.4% |
| Amounts receivable within one year | 40/41 | €18,084 | €13,937 | -€4,147 | -22.9% |
| Trade receivables | 40 | €8,493 | €13,937 | +€5,444 | +64.1% |
| Other amounts receivable | 41 | €9,591 | €0 | -€9,591 | -100% |
| Current investments | 50/53 | - | €24,501 | +€24,501 | |
| Cash at bank and in hand | 54/58 | €35,062 | €16,005 | -€19,057 | -54.4% |
| Total equity and liabilities | 10/49 | €83,611 | €91,679 | +€8,068 | +9.6% |
| Equity | 10/15 | €71,100 | €43,404 | -€27,696 | -39.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,100 | €40,404 | -€27,696 | -40.7% |
| Amounts payable | 17/49 | €12,511 | €48,275 | +€35,764 | +286% |
| Amounts payable within one year | 42/48 | €12,511 | €48,275 | +€35,764 | +286% |
| Trade debts | 44 | €641 | €0 | -€641 | -100% |
| Suppliers | 440/4 | €641 | €0 | -€641 | -100% |
| Taxes, remuneration and social security | 45 | €11,870 | €9,711 | -€2,159 | -18.2% |
| Taxes | 450/3 | €11,870 | €9,711 | -€2,159 | -18.2% |
| Other amounts payable | 47/48 | - | €38,564 | +€38,564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,710 | €4,396 | +€1,685 | +62.2% |
| Other operating charges | 640/8 | €1,120 | €528 | -€592 | -52.9% |
| Gross operating margin | 9900 | €30,461 | €56,852 | +€26,392 | +86.6% |
| Operating profit (loss) | 9901 | €26,630 | €51,929 | +€25,299 | +95.0% |
| Financial income | 75/76B | €977 | €0 | -€977 | -100.0% |
| Recurring financial income | 75 | €977 | €0 | -€977 | -100.0% |
| Financial charges | 65/66B | €44 | €90 | +€47 | +107% |
| Recurring financial charges | 65 | €44 | €90 | +€47 | +107% |
| Profit (loss) for the period before taxes | 9903 | €27,564 | €51,839 | +€24,274 | +88.1% |
| Income taxes | 67/77 | €6,468 | €11,435 | +€4,967 | +76.8% |
| Profit (loss) for the period | 9904 | €21,096 | €40,404 | +€19,308 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,096 | €40,404 | +€19,308 | +91.5% |
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 25 October 2026 via checked.be.