DE.LI.CA: what changed
Two fiscal 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.LI.CA
Largest movements
- Receivables within one year +€81,303
up €81,303 (+523.9%), from €15,520 to €96,823
of which Trade receivables: +€70,480
- Stocks and contracts +€70,000
up €70,000 (+38.9%), from €180,000 to €250,000
- Tangible fixed assets -€15,766
down €15,766 (-33.3%), from €47,341 to €31,575
of which Plant, machinery and equipment: -€9,217
- Trade debts +€121,551
up €121,551 (+111.3%), from €109,194 to €230,744
- Accrued charges and deferred income -€22,552
down €22,552 (-78.3%), from €28,802 to €6,250
- Other debts +€17,633
up €17,633 (+590.1%), from €2,988 to €20,621
- Profit (loss) carried forward +€8,827
up €8,827 (+11.7%), from €75,126 to €83,953
- Current portion of long-term debt +€6,000
new in 2024: €6,000
- Purchases and services +€386,390
up €386,390 (+80.1%), from €482,549 to €868,939
- Turnover +€332,421
up €332,421 (+57.3%), from €579,673 to €912,094
- Gross operating margin -€49,669
down €49,669 (-47.3%), from €105,024 to €55,356
- Staff costs +€24,404
new in 2024: €24,404
- Taxes -€20,524
down €20,524 (-84.7%), from €24,243 to €3,719
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,136 | €384,646 | +€133,509 | +53.2% |
| Fixed assets | 21/28 | €54,046 | €37,760 | -€16,286 | -30.1% |
| Intangible fixed assets | 21 | €2,539 | €2,019 | -€520 | -20.5% |
| Tangible fixed assets | 22/27 | €47,341 | €31,575 | -€15,766 | -33.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €30,560 | €21,343 | -€9,217 | -30.2% |
| Furniture and vehicles | 24 | €16,781 | €10,231 | -€6,549 | -39.0% |
| Financial fixed assets | 28 | €4,166 | €4,166 | = | 0.0% |
| Current assets | 29/58 | €197,090 | €346,886 | +€149,796 | +76.0% |
| Stocks and contracts in progress | 3 | €180,000 | €250,000 | +€70,000 | +38.9% |
| Stocks | 30/36 | €180,000 | €250,000 | +€70,000 | +38.9% |
| Amounts receivable within one year | 40/41 | €15,520 | €96,823 | +€81,303 | +523.9% |
| Trade receivables | 40 | - | €70,480 | +€70,480 | |
| Other amounts receivable | 41 | €15,520 | €26,343 | +€10,823 | +69.7% |
| Cash at bank and in hand | 54/58 | €1,570 | €63 | -€1,508 | -96.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €251,136 | €384,646 | +€133,509 | +53.2% |
| Equity | 10/15 | €75,126 | €83,953 | +€8,827 | +11.7% |
| Profit (loss) carried forward | 14 | €75,126 | €83,953 | +€8,827 | +11.7% |
| Amounts payable | 17/49 | €176,011 | €300,693 | +€124,682 | +70.8% |
| Amounts payable within one year | 42/48 | €147,209 | €294,443 | +€147,233 | +100.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,000 | +€6,000 | |
| Trade debts | 44 | €109,194 | €230,744 | +€121,551 | +111.3% |
| Suppliers | 440/4 | €109,194 | €230,744 | +€121,551 | +111.3% |
| Taxes, remuneration and social security | 45 | €35,027 | €37,077 | +€2,050 | +5.9% |
| Taxes | 450/3 | €26,627 | €30,517 | +€3,890 | +14.6% |
| Remuneration and social security | 454/9 | €8,400 | €6,560 | -€1,840 | -21.9% |
| Other amounts payable | 47/48 | €2,988 | €20,621 | +€17,633 | +590.1% |
| Accrued charges and deferred income | 492/3 | €28,802 | €6,250 | -€22,552 | -78.3% |
| Turnover | 70 | €579,673 | €912,094 | +€332,421 | +57.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €482,549 | €868,939 | +€386,390 | +80.1% |
| Remuneration, social security and pensions | 62 | - | €24,404 | +€24,404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,731 | €13,405 | +€7,674 | +133.9% |
| Other operating charges | 640/8 | - | €358 | +€358 | |
| Non-recurring operating charges | 66A | - | €4,139 | +€4,139 | |
| Gross operating margin | 9900 | €105,024 | €55,356 | -€49,669 | -47.3% |
| Operating profit (loss) | 9901 | €99,293 | €13,049 | -€86,244 | -86.9% |
| Financial income | 75/76B | €128 | €5 | -€123 | -95.8% |
| Recurring financial income | 75 | €128 | €5 | -€123 | -95.8% |
| Financial charges | 65/66B | €53 | €509 | +€456 | +867.2% |
| Recurring financial charges | 65 | €53 | €509 | +€456 | +867.2% |
| Profit (loss) for the period before taxes | 9903 | €99,368 | €12,546 | -€86,823 | -87.4% |
| Income taxes | 67/77 | €24,243 | €3,719 | -€20,524 | -84.7% |
| Profit (loss) for the period | 9904 | €75,126 | €8,827 | -€66,299 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €75,126 | €8,827 | -€66,299 | -88.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.