Delacana: 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.
Delacana
Largest movements
- Stocks and contracts +€7,317
new in 2025: €7,317
- Cash -€2,455
down €2,455 (-92.4%), from €2,656 to €201
mainly Net result for the year (-€35,574) and Stocks and contracts (-€7,317)
- Tangible fixed assets -€2,131
down €2,131 (-29.1%), from €7,323 to €5,192
of which Plant, machinery and equipment: -€1,131
- Receivables within one year -€867
down €867 (-53.0%), from €1,637 to €769
- Other debts +€46,796
up €46,796 (+51.8%), from €90,322 to €137,118
- Profit (loss) carried forward -€35,574
down €35,574 (-37.8%), from -€94,068 to -€129,641
- Accrued charges and deferred income -€4,925
down €4,925 (-100%), from €4,925 to €0
- Trade debts -€4,434
down €4,434 (-99.9%), from €4,437 to €3
- Gross operating margin +€6,672
up €6,672 (+17.0%), from -€39,238 to -€32,566
- Staff costs -€722
down €722 (-100%), from €722 to €0
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 | €11,616 | €13,479 | +€1,863 | +16.0% |
| Fixed assets | 21/28 | €7,323 | €5,192 | -€2,131 | -29.1% |
| Tangible fixed assets | 22/27 | €7,323 | €5,192 | -€2,131 | -29.1% |
| Plant, machinery and equipment | 23 | €3,124 | €1,993 | -€1,131 | -36.2% |
| Other tangible fixed assets | 26 | €4,199 | €3,199 | -€1,000 | -23.8% |
| Current assets | 29/58 | €4,293 | €8,287 | +€3,994 | +93.0% |
| Stocks and contracts in progress | 3 | - | €7,317 | +€7,317 | |
| Stocks | 30/36 | - | €7,317 | +€7,317 | |
| Amounts receivable within one year | 40/41 | €1,637 | €769 | -€867 | -53.0% |
| Other amounts receivable | 41 | €1,637 | €769 | -€867 | -53.0% |
| Cash at bank and in hand | 54/58 | €2,656 | €201 | -€2,455 | -92.4% |
| Total equity and liabilities | 10/49 | €11,616 | €13,479 | +€1,863 | +16.0% |
| Equity | 10/15 | -€88,068 | -€123,641 | -€35,574 | -40.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,068 | -€129,641 | -€35,574 | -37.8% |
| Amounts payable | 17/49 | €99,684 | €137,121 | +€37,437 | +37.6% |
| Amounts payable within one year | 42/48 | €94,759 | €137,121 | +€42,362 | +44.7% |
| Trade debts | 44 | €4,437 | €3 | -€4,434 | -99.9% |
| Suppliers | 440/4 | €4,437 | €3 | -€4,434 | -99.9% |
| Other amounts payable | 47/48 | €90,322 | €137,118 | +€46,796 | +51.8% |
| Accrued charges and deferred income | 492/3 | €4,925 | €0 | -€4,925 | -100% |
| Remuneration, social security and pensions | 62 | €722 | €0 | -€722 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,931 | €2,131 | +€199 | +10.3% |
| Other operating charges | 640/8 | €718 | €737 | +€18 | +2.6% |
| Gross operating margin | 9900 | -€39,238 | -€32,566 | +€6,672 | +17.0% |
| Operating profit (loss) | 9901 | -€42,610 | -€35,434 | +€7,176 | +16.8% |
| Financial charges | 65/66B | €140 | €140 | +€0 | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€42,750 | -€35,574 | +€7,176 | +16.8% |
| Profit (loss) for the period | 9904 | -€42,750 | -€35,574 | +€7,176 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,750 | -€35,574 | +€7,176 | +16.8% |
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.