Delaboro: 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.
Delaboro
Largest movements
- Receivables within one year +€23,872
up €23,872 (+106%), from €22,622 to €46,494
of which Other amounts receivable: +€20,593
- Tangible fixed assets +€18,444
up €18,444 (+60.0%), from €30,765 to €49,209
of which Land and buildings: +€22,057
- Cash +€18,396
up €18,396 (+42.5%), from €43,264 to €61,660
mainly Net result for the year (+€53,787) and Depreciation (+€7,133)
- Reserves +€53,787
up €53,787 (+70.8%), from €75,970 to €129,757
- Trade debts +€5,060
up €5,060 (+643%), from €787 to €5,847
- Tax, wage and social debts +€2,427
up €2,427 (+12.7%), from €19,151 to €21,578
- Gross operating margin +€7,053
up €7,053 (+10.0%), from €70,535 to €77,588
- Depreciation +€4,469
up €4,469 (+168%), from €2,664 to €7,133
- Taxes +€880
up €880 (+6.3%), from €13,876 to €14,755
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 | €99,002 | €159,197 | +€60,196 | +60.8% |
| Fixed assets | 21/28 | €30,765 | €49,209 | +€18,444 | +60.0% |
| Tangible fixed assets | 22/27 | €30,765 | €49,209 | +€18,444 | +60.0% |
| Land and buildings | 22 | €7,832 | €29,888 | +€22,057 | +282% |
| Plant, machinery and equipment | 23 | €21,753 | €17,568 | -€4,185 | -19.2% |
| Furniture and vehicles | 24 | €1,180 | €1,753 | +€572 | +48.5% |
| Current assets | 29/58 | €68,237 | €109,988 | +€41,752 | +61.2% |
| Amounts receivable within one year | 40/41 | €22,622 | €46,494 | +€23,872 | +106% |
| Trade receivables | 40 | €22,548 | €25,827 | +€3,279 | +14.5% |
| Other amounts receivable | 41 | €74 | €20,667 | +€20,593 | +27,810% |
| Cash at bank and in hand | 54/58 | €43,264 | €61,660 | +€18,396 | +42.5% |
| Deferred charges and accrued income | 490/1 | €2,351 | €1,834 | -€517 | -22.0% |
| Total equity and liabilities | 10/49 | €99,002 | €159,197 | +€60,196 | +60.8% |
| Equity | 10/15 | €77,970 | €131,757 | +€53,787 | +69.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €75,970 | €129,757 | +€53,787 | +70.8% |
| Distributable reserves | 133 | €75,970 | €129,757 | +€53,787 | +70.8% |
| Amounts payable | 17/49 | €21,032 | €27,440 | +€6,409 | +30.5% |
| Amounts payable within one year | 42/48 | €21,032 | €27,440 | +€6,409 | +30.5% |
| Financial debts | 43 | €10 | €15 | +€5 | +51.4% |
| Credit institutions | 430/8 | €10 | €15 | +€5 | +51.4% |
| Trade debts | 44 | €787 | €5,847 | +€5,060 | +643% |
| Suppliers | 440/4 | €787 | €5,847 | +€5,060 | +643% |
| Taxes, remuneration and social security | 45 | €19,151 | €21,578 | +€2,427 | +12.7% |
| Taxes | 450/3 | €19,151 | €21,578 | +€2,427 | +12.7% |
| Other amounts payable | 47/48 | €1,084 | - | -€1,084 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,664 | €7,133 | +€4,469 | +168% |
| Other operating charges | 640/8 | €1,339 | €1,253 | -€86 | -6.4% |
| Gross operating margin | 9900 | €70,535 | €77,588 | +€7,053 | +10.0% |
| Operating profit (loss) | 9901 | €66,532 | €69,202 | +€2,670 | +4.0% |
| Financial income | 75/76B | €33 | €558 | +€525 | +1,586% |
| Recurring financial income | 75 | €33 | €558 | +€525 | +1,586% |
| Financial charges | 65/66B | €1,369 | €1,217 | -€151 | -11.0% |
| Recurring financial charges | 65 | €1,369 | €1,217 | -€151 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €65,196 | €68,542 | +€3,346 | +5.1% |
| Income taxes | 67/77 | €13,876 | €14,755 | +€880 | +6.3% |
| Profit (loss) for the period | 9904 | €51,320 | €53,787 | +€2,467 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,320 | €53,787 | +€2,467 | +4.8% |
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 25 October 2026 via checked.be.