D'ELIANY: 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.
D'ELIANY
Largest movements
- Current investments -€24,102
down €24,102 (-23.8%), from €101,126 to €77,024
- Other debts -€15,483
down €15,483 (-100%), from €15,483 to €0
- Reserves -€12,915
down €12,915 (-17.4%), from €74,378 to €61,463
- Trade debts +€2,745
up €2,745 (+417%), from €659 to €3,404
- Tax, wage and social debts +€1,193
up €1,193 (+62.7%), from €1,904 to €3,097
- Financial charges +€727
up €727 (+2,326%), from €31 to €758
- Depreciation -€570
down €570 (-57.0%), from €1,000 to €430
- Financial income -€383
down €383 (-11.3%), from €3,402 to €3,019
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 | €104,824 | €80,364 | -€24,459 | -23.3% |
| Fixed assets | 21/28 | €430 | €0 | -€430 | -100% |
| Tangible fixed assets | 22/27 | €430 | €0 | -€430 | -100% |
| Furniture and vehicles | 24 | €430 | €0 | -€430 | -100% |
| Current assets | 29/58 | €104,394 | €80,364 | -€24,029 | -23.0% |
| Amounts receivable within one year | 40/41 | €651 | €1,257 | +€606 | +93.1% |
| Other amounts receivable | 41 | €651 | €1,257 | +€606 | +93.1% |
| Current investments | 50/53 | €101,126 | €77,024 | -€24,102 | -23.8% |
| Cash at bank and in hand | 54/58 | €1,714 | €1,152 | -€562 | -32.8% |
| Deferred charges and accrued income | 490/1 | €902 | €931 | +€29 | +3.2% |
| Total equity and liabilities | 10/49 | €104,824 | €80,364 | -€24,459 | -23.3% |
| Equity | 10/15 | €86,778 | €73,863 | -€12,915 | -14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,378 | €61,463 | -€12,915 | -17.4% |
| Distributable reserves | 133 | €74,378 | €61,463 | -€12,915 | -17.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,046 | €6,501 | -€11,544 | -64.0% |
| Amounts payable within one year | 42/48 | €18,046 | €6,501 | -€11,544 | -64.0% |
| Trade debts | 44 | €659 | €3,404 | +€2,745 | +417% |
| Suppliers | 440/4 | €659 | €3,404 | +€2,745 | +417% |
| Taxes, remuneration and social security | 45 | €1,904 | €3,097 | +€1,193 | +62.7% |
| Taxes | 450/3 | €1,904 | €3,097 | +€1,193 | +62.7% |
| Other amounts payable | 47/48 | €15,483 | €0 | -€15,483 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €430 | -€570 | -57.0% |
| Other operating charges | 640/8 | €652 | €671 | +€19 | +3.0% |
| Gross operating margin | 9900 | €21,921 | €22,083 | +€162 | +0.7% |
| Operating profit (loss) | 9901 | €20,269 | €20,982 | +€713 | +3.5% |
| Financial income | 75/76B | €3,402 | €3,019 | -€383 | -11.3% |
| Recurring financial income | 75 | €3,402 | €3,019 | -€383 | -11.3% |
| Financial charges | 65/66B | €31 | €758 | +€727 | +2,326% |
| Recurring financial charges | 65 | €31 | €758 | +€727 | +2,326% |
| Profit (loss) for the period before taxes | 9903 | €23,641 | €23,244 | -€397 | -1.7% |
| Income taxes | 67/77 | €8,225 | €8,022 | -€203 | -2.5% |
| Profit (loss) for the period | 9904 | €15,416 | €15,222 | -€194 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,416 | €15,222 | -€194 | -1.3% |
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 21 October 2026 via checked.be.