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 +€8,056
up €8,056 (+131.4%), from €6,129 to €14,185
of which Trade receivables: +€8,712
- Cash -€5,661
down €5,661 (-67.9%), from €8,331 to €2,670
mainly Receivables within one year (-€8,056) and Stocks and contracts (-€2,010)
- Stocks and contracts +€2,010
up €2,010 (+2.7%), from €73,455 to €75,465
- Trade debts +€2,147
up €2,147 (+12.4%), from €17,242 to €19,388
- Tax, wage and social debts +€2,031
new in 2025: €2,031
- Profit (loss) carried forward +€1,756
up €1,756 (+0.5%), from -€322,802 to -€321,046
- Other debts -€1,529
down €1,529 (-0.4%), from €365,588 to €364,059
- Gross operating margin +€648
up €648 (+36.2%), from €1,791 to €2,439
- Other operating charges -€623
down €623 (-83.8%), from €743 to €120
- Financial charges +€247
up €247 (+611.7%), from €40 to €288
- Taxes -€58
no longer reported in 2025 (was €58)
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 | €87,915 | €92,320 | +€4,405 | +5.0% |
| Current assets | 29/58 | €87,915 | €92,320 | +€4,405 | +5.0% |
| Stocks and contracts in progress | 3 | €73,455 | €75,465 | +€2,010 | +2.7% |
| Stocks | 30/36 | €73,455 | €75,465 | +€2,010 | +2.7% |
| Amounts receivable within one year | 40/41 | €6,129 | €14,185 | +€8,056 | +131.4% |
| Trade receivables | 40 | €5,473 | €14,185 | +€8,712 | +159.2% |
| Other amounts receivable | 41 | €656 | - | -€656 | |
| Cash at bank and in hand | 54/58 | €8,331 | €2,670 | -€5,661 | -67.9% |
| Total equity and liabilities | 10/49 | €87,915 | €92,320 | +€4,405 | +5.0% |
| Equity | 10/15 | -€294,914 | -€293,158 | +€1,756 | +0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €9,296 | €9,296 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€322,802 | -€321,046 | +€1,756 | +0.5% |
| Amounts payable | 17/49 | €382,829 | €385,478 | +€2,649 | +0.7% |
| Amounts payable within one year | 42/48 | €382,829 | €385,478 | +€2,649 | +0.7% |
| Trade debts | 44 | €17,242 | €19,388 | +€2,147 | +12.4% |
| Suppliers | 440/4 | €17,242 | €19,388 | +€2,147 | +12.4% |
| Taxes, remuneration and social security | 45 | - | €2,031 | +€2,031 | |
| Taxes | 450/3 | - | €2,031 | +€2,031 | |
| Other amounts payable | 47/48 | €365,588 | €364,059 | -€1,529 | -0.4% |
| Remuneration, social security and pensions | 62 | €266 | €275 | +€9 | +3.2% |
| Other operating charges | 640/8 | €743 | €120 | -€623 | -83.8% |
| Gross operating margin | 9900 | €1,791 | €2,439 | +€648 | +36.2% |
| Operating profit (loss) | 9901 | €781 | €2,044 | +€1,262 | +161.6% |
| Financial charges | 65/66B | €40 | €288 | +€247 | +611.7% |
| Recurring financial charges | 65 | €40 | €288 | +€247 | +611.7% |
| Profit (loss) for the period before taxes | 9903 | €741 | €1,756 | +€1,015 | +137.0% |
| Income taxes | 67/77 | €58 | - | -€58 | |
| Profit (loss) for the period | 9904 | €683 | €1,756 | +€1,073 | +157.0% |
| Profit (loss) for the period to be appropriated | 9905 | €683 | €1,756 | +€1,073 | +157.0% |
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 9 October 2026 via checked.be.