Del-Floor: 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.
Del-Floor
Largest movements
- Tangible fixed assets -€492,593
down €492,593 (-37.1%), from €1.3m to €835,045
of which Land and buildings: -€491,700
- Cash +€79,516
up €79,516 (+752%), from €10,579 to €90,096
mainly Investment in fixed assets (net) (+€458,300) and Net result for the year (+€102,743)
- Receivables within one year +€24,899
up €24,899 (+4.0%), from €620,109 to €645,008
of which Other amounts receivable: +€39,791
- Short-term financial debts -€500,000
down €500,000 (-100%), from €500,000 to €0
- Reserves +€102,743
up €102,743 (+6.0%), from €1.7m to €1.8m
- Current portion of long-term debt -€24,500
down €24,500 (-100%), from €24,500 to €0
- Gross operating margin +€130,318
up €130,318 (+86.4%), from €150,864 to €281,182
- Taxes +€10,274
new in 2025: €10,274
- Financial charges -€7,797
down €7,797 (-26.5%), from €29,390 to €21,592
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 | €2,305,634 | €1,914,600 | -€391,033 | -17.0% |
| Fixed assets | 21/28 | €1,606,058 | €1,113,466 | -€492,593 | -30.7% |
| Tangible fixed assets | 22/27 | €1,327,638 | €835,045 | -€492,593 | -37.1% |
| Land and buildings | 22 | €1,325,618 | €833,919 | -€491,700 | -37.1% |
| Plant, machinery and equipment | 23 | €1,936 | €1,126 | -€810 | -41.8% |
| Furniture and vehicles | 24 | €83 | €0 | -€83 | -100% |
| Financial fixed assets | 28 | €278,421 | €278,421 | = | 0.0% |
| Current assets | 29/58 | €699,575 | €801,135 | +€101,559 | +14.5% |
| Stocks and contracts in progress | 3 | €68,046 | €65,190 | -€2,856 | -4.2% |
| Stocks | 30/36 | €68,046 | €65,190 | -€2,856 | -4.2% |
| Amounts receivable within one year | 40/41 | €620,109 | €645,008 | +€24,899 | +4.0% |
| Trade receivables | 40 | €34,902 | €20,010 | -€14,892 | -42.7% |
| Other amounts receivable | 41 | €585,207 | €624,998 | +€39,791 | +6.8% |
| Cash at bank and in hand | 54/58 | €10,579 | €90,096 | +€79,516 | +752% |
| Deferred charges and accrued income | 490/1 | €842 | €842 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,305,634 | €1,914,600 | -€391,033 | -17.0% |
| Equity | 10/15 | €1,736,145 | €1,838,888 | +€102,743 | +5.9% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €1,705,145 | €1,807,888 | +€102,743 | +6.0% |
| Distributable reserves | 133 | €1,705,145 | €1,807,888 | +€102,743 | +6.0% |
| Amounts payable | 17/49 | €569,488 | €75,713 | -€493,776 | -86.7% |
| Amounts payable after more than one year | 17 | €25,600 | €25,600 | = | 0.0% |
| Financial debts | 170/4 | €25,600 | €25,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €542,515 | €50,113 | -€492,403 | -90.8% |
| Current portion of amounts payable after more than one year | 42 | €24,500 | €0 | -€24,500 | -100% |
| Financial debts | 43 | €500,000 | €0 | -€500,000 | -100% |
| Credit institutions | 430/8 | €500,000 | €0 | -€500,000 | -100% |
| Trade debts | 44 | €2,768 | €6,084 | +€3,316 | +120% |
| Suppliers | 440/4 | €2,768 | €6,084 | +€3,316 | +120% |
| Taxes, remuneration and social security | 45 | €15,248 | €24,596 | +€9,348 | +61.3% |
| Taxes | 450/3 | €4,138 | €13,674 | +€9,536 | +230% |
| Remuneration and social security | 454/9 | €11,110 | €10,922 | -€188 | -1.7% |
| Other amounts payable | 47/48 | €0 | €19,432 | +€19,432 | |
| Accrued charges and deferred income | 492/3 | €1,373 | €0 | -€1,373 | -100% |
| Non-recurring operating income | 76A | - | €141,700 | +€141,700 | |
| Remuneration, social security and pensions | 62 | €118,034 | €117,105 | -€929 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,573 | €34,293 | -€2,281 | -6.2% |
| Other operating charges | 640/8 | €10,697 | €11,082 | +€385 | +3.6% |
| Gross operating margin | 9900 | €150,864 | €281,182 | +€130,318 | +86.4% |
| Operating profit (loss) | 9901 | -€14,441 | €118,702 | +€133,143 | |
| Financial income | 75/76B | €14,985 | €15,907 | +€922 | +6.2% |
| Recurring financial income | 75 | €14,985 | €15,907 | +€922 | +6.2% |
| Financial charges | 65/66B | €29,390 | €21,592 | -€7,797 | -26.5% |
| Recurring financial charges | 65 | €29,390 | €21,592 | -€7,797 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | -€28,846 | €113,017 | +€141,862 | |
| Income taxes | 67/77 | - | €10,274 | +€10,274 | |
| Profit (loss) for the period | 9904 | -€28,846 | €102,743 | +€131,588 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,846 | €102,743 | +€131,588 |
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 20 October 2026 via checked.be.