De Lelie: 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.
De Lelie
Largest movements
- Receivables within one year -€16,081
down €16,081 (-15.9%), from €101,001 to €84,921
of which Other amounts receivable: -€16,179
- Tangible fixed assets -€13,776
down €13,776 (-4.6%), from €301,431 to €287,656
- Other debts -€11,280
down €11,280 (-12.4%), from €91,216 to €79,936
- Reserves -€8,723
down €8,723 (-3.0%), from €292,303 to €283,580
of which Tax-exempt reserves: -€8,723
- Financial income -€11,381
down €11,381 (-86.2%), from €13,202 to €1,821
- Gross operating margin -€5,224
down €5,224 (-88.5%), from €5,903 to €678
- Depreciation -€2,856
down €2,856 (-17.2%), from €16,632 to €13,776
- Taxes -€2,430
down €2,430 (-100.0%), from €2,430 to €0
- Financial charges -€295
down €295 (-69.1%), from €427 to €132
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.
Cash bridge derived
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 | €415,956 | €386,640 | -€29,316 | -7.0% |
| Fixed assets | 21/28 | €301,431 | €287,656 | -€13,776 | -4.6% |
| Tangible fixed assets | 22/27 | €301,431 | €287,656 | -€13,776 | -4.6% |
| Land and buildings | 22 | €301,431 | €287,656 | -€13,776 | -4.6% |
| Current assets | 29/58 | €114,525 | €98,985 | -€15,540 | -13.6% |
| Amounts receivable within one year | 40/41 | €101,001 | €84,921 | -€16,081 | -15.9% |
| Trade receivables | 40 | €859 | €957 | +€98 | +11.4% |
| Other amounts receivable | 41 | €100,142 | €83,964 | -€16,179 | -16.2% |
| Cash at bank and in hand | 54/58 | €11,558 | €12,710 | +€1,152 | +10.0% |
| Deferred charges and accrued income | 490/1 | €1,965 | €1,353 | -€611 | -31.1% |
| Total equity and liabilities | 10/49 | €415,956 | €386,640 | -€29,316 | -7.0% |
| Equity | 10/15 | €283,624 | €270,768 | -€12,857 | -4.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €292,303 | €283,580 | -€8,723 | -3.0% |
| Non-distributable reserves | 130/1 | €3,656 | €3,656 | = | 0.0% |
| Legal reserve | 130 | €3,656 | €3,656 | = | 0.0% |
| Tax-exempt reserves | 132 | €288,646 | €279,924 | -€8,723 | -3.0% |
| Profit (loss) carried forward | 14 | -€70,678 | -€74,812 | -€4,134 | -5.8% |
| Provisions and deferred taxes | 16 | €37,644 | €34,736 | -€2,908 | -7.7% |
| Deferred taxes | 168 | €37,644 | €34,736 | -€2,908 | -7.7% |
| Amounts payable | 17/49 | €94,688 | €81,136 | -€13,552 | -14.3% |
| Amounts payable within one year | 42/48 | €93,488 | €79,936 | -€13,552 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €2,272 | €0 | -€2,272 | -100.0% |
| Other amounts payable | 47/48 | €91,216 | €79,936 | -€11,280 | -12.4% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,632 | €13,776 | -€2,856 | -17.2% |
| Other operating charges | 640/8 | €4,201 | €4,356 | +€155 | +3.7% |
| Non-recurring operating charges | 66A | €7 | €0 | -€7 | -100.0% |
| Gross operating margin | 9900 | €5,903 | €678 | -€5,224 | -88.5% |
| Operating profit (loss) | 9901 | -€14,937 | -€17,453 | -€2,516 | -16.8% |
| Financial income | 75/76B | €13,202 | €1,821 | -€11,381 | -86.2% |
| Recurring financial income | 75 | €13,202 | €1,821 | -€11,381 | -86.2% |
| Financial charges | 65/66B | €427 | €132 | -€295 | -69.1% |
| Recurring financial charges | 65 | €427 | €132 | -€295 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,163 | -€15,764 | -€13,602 | -628.9% |
| Transfer from deferred taxes | 780 | €2,908 | €2,908 | -€0 | 0.0% |
| Income taxes | 67/77 | €2,430 | €0 | -€2,430 | -100.0% |
| Profit (loss) for the period | 9904 | -€1,685 | -€12,857 | -€11,172 | -663.0% |
| Transfer from tax-exempt reserves | 789 | €8,723 | €8,723 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,038 | -€4,134 | -€11,172 |
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 10 October 2026 via checked.be.