DELA Enterprises: 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 Enterprises
Largest movements
- Receivables within one year -€524,234
down €524,234 (-13.0%), from €4.0m to €3.5m
of which Other amounts receivable: -€521,056
- Other debts -€322,196
down €322,196 (-69.7%), from €462,242 to €140,046
- Tax, wage and social debts -€177,500
down €177,500 (-10.7%), from €1.7m to €1.5m
of which Remuneration and social security: -€177,500
- Trade debts -€88,901
down €88,901 (-61.7%), from €144,122 to €55,220
- Accrued charges and deferred income +€49,331
up €49,331 (+31.7%), from €155,555 to €204,886
- Gross operating margin -€2.0m
down €2.0m (-65.6%), from €3.1m to €1.1m
- Staff costs -€2.0m
down €2.0m (-63.5%), from €3.2m to €1.2m
- Write-downs -€75,101
down €75,101, from €2,626 to -€72,475
- Financial income -€45,900
down €45,900 (-41.2%), from €111,376 to €65,476
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 | €4,203,725 | €3,664,459 | -€539,267 | -12.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €106,172 | €93,137 | -€13,034 | -12.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €28,336 | €19,976 | -€8,360 | -29.5% |
| Plant, machinery and equipment | 23 | €2,622 | €1,992 | -€630 | -24.0% |
| Furniture and vehicles | 24 | €14,316 | €7,076 | -€7,239 | -50.6% |
| Other tangible fixed assets | 26 | €11,399 | €8,672 | -€2,727 | -23.9% |
| Assets under construction and advance payments | 27 | - | €2,236 | +€2,236 | |
| Financial fixed assets | 28 | €77,835 | €73,161 | -€4,674 | -6.0% |
| Current assets | 29/58 | €4,097,554 | €3,571,321 | -€526,232 | -12.8% |
| Amounts receivable within one year | 40/41 | €4,027,542 | €3,503,307 | -€524,234 | -13.0% |
| Trade receivables | 40 | €3,179 | - | -€3,179 | |
| Other amounts receivable | 41 | €4,024,363 | €3,503,307 | -€521,056 | -12.9% |
| Cash at bank and in hand | 54/58 | €69,544 | €58,002 | -€11,542 | -16.6% |
| Deferred charges and accrued income | 490/1 | €468 | €10,012 | +€9,544 | +2039.4% |
| Total equity and liabilities | 10/49 | €4,203,725 | €3,664,459 | -€539,267 | -12.8% |
| Equity | 10/15 | €1,720,250 | €1,720,250 | = | 0.0% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Capital | 10 | €2,000,000 | €2,000,000 | = | 0.0% |
| Issued capital | 100 | €2,000,000 | €2,000,000 | = | 0.0% |
| Reserves | 13 | €238 | €238 | = | 0.0% |
| Non-distributable reserves | 130/1 | €238 | €238 | = | 0.0% |
| Legal reserve | 130 | €238 | €238 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€279,988 | -€279,988 | = | 0.0% |
| Provisions and deferred taxes | 16 | €60,000 | €60,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €60,000 | €60,000 | = | 0.0% |
| Environmental obligations | 163 | - | €60,000 | +€60,000 | |
| Other liabilities and charges | 164/5 | €60,000 | - | -€60,000 | |
| Amounts payable | 17/49 | €2,423,475 | €1,884,209 | -€539,267 | -22.3% |
| Amounts payable within one year | 42/48 | €2,267,920 | €1,679,322 | -€588,598 | -26.0% |
| Trade debts | 44 | €144,122 | €55,220 | -€88,901 | -61.7% |
| Suppliers | 440/4 | €144,122 | €55,220 | -€88,901 | -61.7% |
| Taxes, remuneration and social security | 45 | €1,661,556 | €1,484,056 | -€177,500 | -10.7% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €1,661,556 | €1,484,056 | -€177,500 | -10.7% |
| Other amounts payable | 47/48 | €462,242 | €140,046 | -€322,196 | -69.7% |
| Accrued charges and deferred income | 492/3 | €155,555 | €204,886 | +€49,331 | +31.7% |
| Remuneration, social security and pensions | 62 | €3,152,370 | €1,150,122 | -€2.0m | -63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,961 | €10,596 | -€1,364 | -11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,626 | -€72,475 | -€75,101 | |
| Other operating charges | 640/8 | €24,084 | €2,778 | -€21,306 | -88.5% |
| Gross operating margin | 9900 | €3,122,042 | €1,072,860 | -€2.0m | -65.6% |
| Operating profit (loss) | 9901 | -€68,999 | -€18,161 | +€50,838 | +73.7% |
| Financial income | 75/76B | €111,376 | €65,476 | -€45,900 | -41.2% |
| Recurring financial income | 75 | €111,376 | €65,476 | -€45,900 | -41.2% |
| Financial charges | 65/66B | €13,591 | €15,722 | +€2,131 | +15.7% |
| Recurring financial charges | 65 | €13,591 | €15,722 | +€2,131 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €28,786 | €31,592 | +€2,807 | +9.8% |
| Income taxes | 67/77 | €28,786 | €31,592 | +€2,807 | +9.8% |
| Profit (loss) for the period | 9904 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €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 12 October 2026 via checked.be.