DEL PROMOTION LOCATION: 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 PROMOTION LOCATION
Largest movements
- Receivables after one year -€237,652
down €237,652 (-19.0%), from €1.2m to €1.0m
- Tangible fixed assets +€24,953
up €24,953 (+16.5%), from €151,292 to €176,245
- Receivables within one year +€23,616
up €23,616 (+11.2%), from €211,717 to €235,333
of which Trade receivables: +€46,911
- Trade debts -€200,274
down €200,274 (-97.2%), from €205,965 to €5,690
- Other debts +€24,000
up €24,000 (+7.2%), from €333,005 to €357,005
- Gross operating margin +€32,517
up €32,517, from -€12,023 to €20,494
- Depreciation +€23,338
up €23,338 (+140%), from €16,708 to €40,047
- Financial income -€13,364
down €13,364 (-31.3%), from €42,700 to €29,336
- Other operating charges +€223
up €223 (+14.6%), from €1,529 to €1,753
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 | €1,616,086 | €1,424,238 | -€191,849 | -11.9% |
| Fixed assets | 21/28 | €151,372 | €176,326 | +€24,953 | +16.5% |
| Tangible fixed assets | 22/27 | €151,292 | €176,245 | +€24,953 | +16.5% |
| Plant, machinery and equipment | 23 | €151,292 | €176,245 | +€24,953 | +16.5% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €1,464,714 | €1,247,912 | -€216,802 | -14.8% |
| Amounts receivable after more than one year | 29 | €1,247,525 | €1,009,873 | -€237,652 | -19.0% |
| Other amounts receivable | 291 | €1,247,525 | €1,009,873 | -€237,652 | -19.0% |
| Amounts receivable within one year | 40/41 | €211,717 | €235,333 | +€23,616 | +11.2% |
| Trade receivables | 40 | €124,727 | €171,637 | +€46,911 | +37.6% |
| Other amounts receivable | 41 | €86,991 | €63,696 | -€23,295 | -26.8% |
| Cash at bank and in hand | 54/58 | €3,321 | €1,464 | -€1,857 | -55.9% |
| Deferred charges and accrued income | 490/1 | €2,151 | €1,241 | -€910 | -42.3% |
| Total equity and liabilities | 10/49 | €1,616,086 | €1,424,238 | -€191,849 | -11.9% |
| Equity | 10/15 | €274,867 | €258,791 | -€16,075 | -5.8% |
| Contributions | 10/11 | €212,000 | €212,000 | = | 0.0% |
| Reserves | 13 | €11,680 | €11,680 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,680 | €11,680 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,680 | €11,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,187 | €35,111 | -€16,075 | -31.4% |
| Amounts payable | 17/49 | €1,341,220 | €1,165,447 | -€175,773 | -13.1% |
| Amounts payable after more than one year | 17 | €800,000 | €800,000 | = | 0.0% |
| Other amounts payable | 178/9 | €800,000 | €800,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €541,220 | €365,447 | -€175,773 | -32.5% |
| Trade debts | 44 | €205,965 | €5,690 | -€200,274 | -97.2% |
| Suppliers | 440/4 | €205,965 | €5,690 | -€200,274 | -97.2% |
| Taxes, remuneration and social security | 45 | €2,250 | €2,751 | +€501 | +22.3% |
| Taxes | 450/3 | €2,250 | - | -€2,250 | |
| Remuneration and social security | 454/9 | - | €2,751 | +€2,751 | |
| Other amounts payable | 47/48 | €333,005 | €357,005 | +€24,000 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,708 | €40,047 | +€23,338 | +140% |
| Other operating charges | 640/8 | €1,529 | €1,753 | +€223 | +14.6% |
| Gross operating margin | 9900 | -€12,023 | €20,494 | +€32,517 | |
| Operating profit (loss) | 9901 | -€30,260 | -€21,305 | +€8,955 | +29.6% |
| Financial income | 75/76B | €42,700 | €29,336 | -€13,364 | -31.3% |
| Recurring financial income | 75 | €42,700 | €29,336 | -€13,364 | -31.3% |
| Financial charges | 65/66B | €24,286 | €24,107 | -€180 | -0.7% |
| Recurring financial charges | 65 | €24,286 | €24,107 | -€180 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,846 | -€16,075 | -€4,229 | -35.7% |
| Income taxes | 67/77 | €6 | - | -€6 | |
| Profit (loss) for the period | 9904 | -€11,852 | -€16,075 | -€4,223 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,852 | -€16,075 | -€4,223 | -35.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.