DELA MUSIC: 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 MUSIC
Largest movements
- Receivables within one year -€9,399
down €9,399 (-26.8%), from €35,052 to €25,653
of which Other amounts receivable: -€9,580
- Tangible fixed assets -€2,226
down €2,226 (-28.8%), from €7,722 to €5,496
- Cash +€1,411
up €1,411 (+2,055%), from €69 to €1,480
mainly Tax, wage and social debts (+€11,754) and Receivables within one year (+€9,399)
- Tax, wage and social debts +€11,754
up €11,754 (+129%), from €9,134 to €20,889
- Advances received -€9,185
no longer reported in 2025 (was €9,185)
- Trade debts -€8,516
down €8,516 (-88.1%), from €9,669 to €1,154
- Profit (loss) carried forward -€4,722
down €4,722 (-81.3%), from -€5,810 to -€10,532
- Accrued charges and deferred income +€454
up €454 (+68.4%), from €664 to €1,118
- Turnover +€29,954
up €29,954 (+67.4%), from €44,438 to €74,392
- Purchases and services +€27,118
up €27,118 (+59.1%), from €45,887 to €73,005
- Gross operating margin +€2,676
up €2,676 (+5,280%), from €51 to €2,727
- Other operating charges +€2,082
up €2,082 (+538%), from €387 to €2,470
- Financial charges +€1,379
up €1,379 (+228%), from €604 to €1,983
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 | €42,843 | €32,628 | -€10,214 | -23.8% |
| Fixed assets | 21/28 | €7,722 | €5,496 | -€2,226 | -28.8% |
| Tangible fixed assets | 22/27 | €7,722 | €5,496 | -€2,226 | -28.8% |
| Other tangible fixed assets | 26 | €7,722 | €5,496 | -€2,226 | -28.8% |
| Current assets | 29/58 | €35,120 | €27,133 | -€7,988 | -22.7% |
| Amounts receivable within one year | 40/41 | €35,052 | €25,653 | -€9,399 | -26.8% |
| Trade receivables | 40 | - | €182 | +€182 | |
| Other amounts receivable | 41 | €35,052 | €25,472 | -€9,580 | -27.3% |
| Cash at bank and in hand | 54/58 | €69 | €1,480 | +€1,411 | +2,055% |
| Total equity and liabilities | 10/49 | €42,843 | €32,628 | -€10,214 | -23.8% |
| Equity | 10/15 | -€4,810 | -€9,532 | -€4,722 | -98.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,810 | -€10,532 | -€4,722 | -81.3% |
| Amounts payable | 17/49 | €47,652 | €42,160 | -€5,492 | -11.5% |
| Amounts payable within one year | 42/48 | €46,989 | €41,042 | -€5,946 | -12.7% |
| Trade debts | 44 | €9,669 | €1,154 | -€8,516 | -88.1% |
| Suppliers | 440/4 | €9,669 | €1,154 | -€8,516 | -88.1% |
| Advances received on contracts in progress | 46 | €9,185 | - | -€9,185 | |
| Taxes, remuneration and social security | 45 | €9,134 | €20,889 | +€11,754 | +129% |
| Taxes | 450/3 | €9,134 | €20,889 | +€11,754 | +129% |
| Other amounts payable | 47/48 | €19,000 | €19,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €664 | €1,118 | +€454 | +68.4% |
| Turnover | 70 | €44,438 | €74,392 | +€29,954 | +67.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €45,887 | €73,005 | +€27,118 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,226 | €2,226 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €2,470 | +€2,082 | +538% |
| Gross operating margin | 9900 | €51 | €2,727 | +€2,676 | +5,280% |
| Operating profit (loss) | 9901 | -€2,563 | -€1,969 | +€594 | +23.2% |
| Financial charges | 65/66B | €604 | €1,983 | +€1,379 | +228% |
| Recurring financial charges | 65 | €604 | €1,983 | +€1,379 | +228% |
| Profit (loss) for the period before taxes | 9903 | -€3,167 | -€3,952 | -€785 | -24.8% |
| Income taxes | 67/77 | €4 | €770 | +€766 | +18,018% |
| Profit (loss) for the period | 9904 | -€3,171 | -€4,722 | -€1,551 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,171 | -€4,722 | -€1,551 | -48.9% |
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 31 October 2026 via checked.be.