DELA BUILDING: 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.
DELA BUILDING
Largest movements
- Receivables within one year -€9,604
down €9,604 (-6.0%), from €160,065 to €150,461
- Current investments +€6,000
new in 2025: €6,000
- Deferred charges and accrued income +€2,978
up €2,978 (+81.3%), from €3,662 to €6,640
- Reserves -€2,118
down €2,118 (-2.3%), from €92,480 to €90,362
of which Distributable reserves: -€2,118
- Financial income +€5,721
up €5,721 (+175.6%), from €3,257 to €8,978
- Gross operating margin -€1,199
down €1,199 (-13.2%), from -€9,063 to -€10,262
- Financial charges -€296
down €296 (-48.8%), from €607 to €311
- Other operating charges +€190
up €190 (+56.9%), from €333 to €523
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 | €165,407 | €163,127 | -€2,279 | -1.4% |
| Current assets | 29/58 | €165,407 | €163,127 | -€2,279 | -1.4% |
| Amounts receivable within one year | 40/41 | €160,065 | €150,461 | -€9,604 | -6.0% |
| Other amounts receivable | 41 | €160,065 | €150,461 | -€9,604 | -6.0% |
| Current investments | 50/53 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €1,679 | €26 | -€1,653 | -98.5% |
| Deferred charges and accrued income | 490/1 | €3,662 | €6,640 | +€2,978 | +81.3% |
| Total equity and liabilities | 10/49 | €165,407 | €163,127 | -€2,279 | -1.4% |
| Equity | 10/15 | €162,480 | €160,362 | -€2,118 | -1.3% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €92,480 | €90,362 | -€2,118 | -2.3% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €85,480 | €83,362 | -€2,118 | -2.5% |
| Amounts payable | 17/49 | €2,927 | €2,765 | -€162 | -5.5% |
| Amounts payable within one year | 42/48 | €2,457 | €2,365 | -€92 | -3.7% |
| Trade debts | 44 | €599 | €303 | -€296 | -49.4% |
| Suppliers | 440/4 | €599 | €303 | -€296 | -49.4% |
| Other amounts payable | 47/48 | €1,858 | €2,062 | +€204 | +11.0% |
| Accrued charges and deferred income | 492/3 | €470 | €400 | -€70 | -14.9% |
| Other operating charges | 640/8 | €333 | €523 | +€190 | +56.9% |
| Gross operating margin | 9900 | -€9,063 | -€10,262 | -€1,199 | -13.2% |
| Operating profit (loss) | 9901 | -€9,396 | -€10,785 | -€1,389 | -14.8% |
| Financial income | 75/76B | €3,257 | €8,978 | +€5,721 | +175.6% |
| Recurring financial income | 75 | €3,257 | €8,978 | +€5,721 | +175.6% |
| Financial charges | 65/66B | €607 | €311 | -€296 | -48.8% |
| Recurring financial charges | 65 | €607 | €311 | -€296 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,745 | -€2,118 | +€4,628 | +68.6% |
| Profit (loss) for the period | 9904 | -€6,745 | -€2,118 | +€4,628 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,745 | -€2,118 | +€4,628 | +68.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.