DELACOM: 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.
DELACOM
Largest movements
- Receivables within one year -€13,591
down €13,591 (-33.4%), from €40,651 to €27,059
of which Trade receivables: -€8,413
- Tangible fixed assets -€13,302
down €13,302 (-29.0%), from €45,813 to €32,511
of which Furniture and vehicles: -€13,390
- Cash -€12,256
down €12,256 (-7.3%), from €168,974 to €156,718
mainly Other debts (-€52,555) and Deferred charges and accrued income (-€2,519)
- Other debts -€52,555
down €52,555 (-33.1%), from €158,872 to €106,318
- Reserves +€13,305
up €13,305 (+12.9%), from €102,811 to €116,116
- Tax, wage and social debts +€5,542
up €5,542 (+78.8%), from €7,035 to €12,577
of which Taxes: +€3,388
- Gross operating margin +€16,843
up €16,843 (+61.5%), from €27,407 to €44,249
- Taxes +€5,362
up €5,362 (+338%), from €1,585 to €6,947
- Financial income +€1,050
up €1,050 (+71.1%), from €1,476 to €2,525
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 | €310,472 | €273,841 | -€36,631 | -11.8% |
| Fixed assets | 21/28 | €45,813 | €32,511 | -€13,302 | -29.0% |
| Tangible fixed assets | 22/27 | €45,813 | €32,511 | -€13,302 | -29.0% |
| Plant, machinery and equipment | 23 | €1,877 | €1,965 | +€88 | +4.7% |
| Furniture and vehicles | 24 | €43,937 | €30,547 | -€13,390 | -30.5% |
| Current assets | 29/58 | €264,658 | €241,330 | -€23,328 | -8.8% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,651 | €27,059 | -€13,591 | -33.4% |
| Trade receivables | 40 | €34,612 | €26,199 | -€8,413 | -24.3% |
| Other amounts receivable | 41 | €6,038 | €860 | -€5,178 | -85.8% |
| Cash at bank and in hand | 54/58 | €168,974 | €156,718 | -€12,256 | -7.3% |
| Deferred charges and accrued income | 490/1 | €5,034 | €7,553 | +€2,519 | +50.0% |
| Total equity and liabilities | 10/49 | €310,472 | €273,841 | -€36,631 | -11.8% |
| Equity | 10/15 | €121,411 | €134,716 | +€13,305 | +11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,811 | €116,116 | +€13,305 | +12.9% |
| Distributable reserves | 133 | €102,811 | €116,116 | +€13,305 | +12.9% |
| Amounts payable | 17/49 | €189,061 | €139,125 | -€49,936 | -26.4% |
| Amounts payable within one year | 42/48 | €179,362 | €129,981 | -€49,380 | -27.5% |
| Trade debts | 44 | €13,455 | €11,087 | -€2,368 | -17.6% |
| Suppliers | 440/4 | €13,455 | €11,087 | -€2,368 | -17.6% |
| Taxes, remuneration and social security | 45 | €7,035 | €12,577 | +€5,542 | +78.8% |
| Taxes | 450/3 | €7,035 | €10,423 | +€3,388 | +48.2% |
| Remuneration and social security | 454/9 | - | €2,154 | +€2,154 | |
| Other amounts payable | 47/48 | €158,872 | €106,318 | -€52,555 | -33.1% |
| Accrued charges and deferred income | 492/3 | €9,699 | €9,143 | -€555 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,711 | €14,359 | -€353 | -2.4% |
| Other operating charges | 640/8 | €1,008 | €977 | -€31 | -3.1% |
| Gross operating margin | 9900 | €27,407 | €44,249 | +€16,843 | +61.5% |
| Operating profit (loss) | 9901 | €11,687 | €28,914 | +€17,227 | +147% |
| Financial income | 75/76B | €1,476 | €2,525 | +€1,050 | +71.1% |
| Recurring financial income | 75 | €1,476 | €2,525 | +€1,050 | +71.1% |
| Financial charges | 65/66B | €9,578 | €9,468 | -€110 | -1.2% |
| Recurring financial charges | 65 | €9,578 | €9,468 | -€110 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €3,584 | €21,971 | +€18,387 | +513% |
| Income taxes | 67/77 | €1,585 | €6,947 | +€5,362 | +338% |
| Profit (loss) for the period | 9904 | €1,999 | €15,023 | +€13,024 | +652% |
| Profit (loss) for the period to be appropriated | 9905 | €1,999 | €15,023 | +€13,024 | +652% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.