DELACOLLETTE: what changed
Two fiscal 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.
DELACOLLETTE
Largest movements
- Cash +€144,176
up €144,176 (+2612.8%), from €5,518 to €149,694
mainly Net result for the year (+€127,457) and Receivables after one year (+€34,000)
- Receivables within one year +€41,155
up €41,155 (+71.8%), from €57,357 to €98,511
of which Trade receivables: +€36,648
- Receivables after one year -€34,000
no longer reported in 2025 (was €34,000)
- Deferred charges and accrued income -€8,000
no longer reported in 2025 (was €8,000)
- Tangible fixed assets +€7,863
up €7,863 (+130.2%), from €6,037 to €13,901
of which Plant, machinery and equipment: +€9,162
- Reserves +€110,928
new in 2025: €110,928
- Advances received +€22,937
new in 2025: €22,937
- Profit (loss) carried forward +€16,529
no longer reported in 2025 (was -€16,529)
- Tax, wage and social debts +€3,002
up €3,002 (+546.8%), from €549 to €3,551
of which Taxes: +€2,226
- Trade debts -€2,691
down €2,691 (-55.0%), from €4,892 to €2,201
- Gross operating margin +€179,796
up €179,796 (+991.5%), from €18,133 to €197,930
- Taxes +€56,521
up €56,521 (+1405.0%), from €4,023 to €60,544
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 | €110,912 | €262,106 | +€151,194 | +136.3% |
| Fixed assets | 21/28 | €6,037 | €13,901 | +€7,863 | +130.2% |
| Tangible fixed assets | 22/27 | €6,037 | €13,901 | +€7,863 | +130.2% |
| Plant, machinery and equipment | 23 | €2,827 | €11,989 | +€9,162 | +324.0% |
| Furniture and vehicles | 24 | €3,210 | €1,912 | -€1,298 | -40.4% |
| Current assets | 29/58 | €104,875 | €248,206 | +€143,331 | +136.7% |
| Amounts receivable after more than one year | 29 | €34,000 | - | -€34,000 | |
| Other amounts receivable | 291 | €34,000 | - | -€34,000 | |
| Amounts receivable within one year | 40/41 | €57,357 | €98,511 | +€41,155 | +71.8% |
| Trade receivables | 40 | €5,534 | €42,182 | +€36,648 | +662.2% |
| Other amounts receivable | 41 | €51,823 | €56,329 | +€4,507 | +8.7% |
| Cash at bank and in hand | 54/58 | €5,518 | €149,694 | +€144,176 | +2612.8% |
| Deferred charges and accrued income | 490/1 | €8,000 | - | -€8,000 | |
| Total equity and liabilities | 10/49 | €110,912 | €262,106 | +€151,194 | +136.3% |
| Equity | 10/15 | €105,471 | €232,928 | +€127,457 | +120.8% |
| Contributions | 10/11 | €122,000 | €122,000 | = | 0.0% |
| Reserves | 13 | - | €110,928 | +€110,928 | |
| Distributable reserves | 133 | - | €110,928 | +€110,928 | |
| Profit (loss) carried forward | 14 | -€16,529 | - | +€16,529 | |
| Amounts payable | 17/49 | €5,441 | €29,178 | +€23,737 | +436.3% |
| Amounts payable within one year | 42/48 | €5,441 | €28,689 | +€23,248 | +427.3% |
| Trade debts | 44 | €4,892 | €2,201 | -€2,691 | -55.0% |
| Suppliers | 440/4 | €4,892 | €2,201 | -€2,691 | -55.0% |
| Advances received on contracts in progress | 46 | - | €22,937 | +€22,937 | |
| Taxes, remuneration and social security | 45 | €549 | €3,551 | +€3,002 | +546.8% |
| Taxes | 450/3 | €263 | €2,489 | +€2,226 | +845.1% |
| Remuneration and social security | 454/9 | €286 | €1,062 | +€776 | +271.8% |
| Accrued charges and deferred income | 492/3 | - | €489 | +€489 | |
| Remuneration, social security and pensions | 62 | €6,213 | €6,136 | -€76 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,322 | €3,697 | -€625 | -14.5% |
| Other operating charges | 640/8 | €1,156 | - | -€1,156 | |
| Gross operating margin | 9900 | €18,133 | €197,930 | +€179,796 | +991.5% |
| Operating profit (loss) | 9901 | €6,443 | €188,097 | +€181,654 | +2819.4% |
| Financial income | 75/76B | - | €141 | +€141 | |
| Recurring financial income | 75 | - | €141 | +€141 | |
| Financial charges | 65/66B | €282 | €237 | -€45 | -16.0% |
| Recurring financial charges | 65 | €282 | €237 | -€45 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €6,161 | €188,001 | +€181,840 | +2951.5% |
| Income taxes | 67/77 | €4,023 | €60,544 | +€56,521 | +1405.0% |
| Profit (loss) for the period | 9904 | €2,138 | €127,457 | +€125,319 | +5861.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,138 | €127,457 | +€125,319 | +5861.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.