DELACOM DEVELOPMENT: 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 DEVELOPMENT
Largest movements
- Receivables within one year -€89,874
down €89,874 (-43.3%), from €207,567 to €117,693
of which Trade receivables: -€89,605
- Tangible fixed assets -€80,613
down €80,613 (-10.2%), from €788,880 to €708,266
of which Furniture and vehicles: -€44,852
- Cash +€34,503
up €34,503 (+80.6%), from €42,822 to €77,325
mainly Depreciation (+€107,583) and Receivables within one year (+€89,874)
- Debts after one year -€110,515
down €110,515 (-12.0%), from €923,767 to €813,252
of which Financial debts: -€110,515
- Tax, wage and social debts -€37,113
down €37,113 (-36.0%), from €102,975 to €65,863
of which Taxes: -€24,016
- Current portion of long-term debt -€23,429
down €23,429 (-16.2%), from €144,788 to €121,359
- Gross operating margin +€129,550
up €129,550 (+26.4%), from €491,111 to €620,661
- Staff costs +€81,454
up €81,454 (+23.4%), from €348,692 to €430,146
- Financial charges +€15,420
up €15,420 (+59.0%), from €26,142 to €41,562
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 | €1,358,277 | €1,217,070 | -€141,207 | -10.4% |
| Fixed assets | 21/28 | €1,088,880 | €1,008,266 | -€80,613 | -7.4% |
| Tangible fixed assets | 22/27 | €788,880 | €708,266 | -€80,613 | -10.2% |
| Land and buildings | 22 | €492,166 | €466,234 | -€25,932 | -5.3% |
| Plant, machinery and equipment | 23 | €21,593 | €11,764 | -€9,830 | -45.5% |
| Furniture and vehicles | 24 | €275,120 | €230,269 | -€44,852 | -16.3% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €269,397 | €208,804 | -€60,594 | -22.5% |
| Amounts receivable within one year | 40/41 | €207,567 | €117,693 | -€89,874 | -43.3% |
| Trade receivables | 40 | €207,298 | €117,693 | -€89,605 | -43.2% |
| Other amounts receivable | 41 | €269 | - | -€269 | |
| Cash at bank and in hand | 54/58 | €42,822 | €77,325 | +€34,503 | +80.6% |
| Deferred charges and accrued income | 490/1 | €19,008 | €13,785 | -€5,223 | -27.5% |
| Total equity and liabilities | 10/49 | €1,358,277 | €1,217,070 | -€141,207 | -10.4% |
| Equity | 10/15 | €69,662 | €80,585 | +€10,924 | +15.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €69,562 | €80,485 | +€10,924 | +15.7% |
| Distributable reserves | 133 | €69,562 | €80,485 | +€10,924 | +15.7% |
| Amounts payable | 17/49 | €1,288,615 | €1,136,484 | -€152,131 | -11.8% |
| Amounts payable after more than one year | 17 | €923,767 | €813,252 | -€110,515 | -12.0% |
| Financial debts | 170/4 | €873,767 | €763,252 | -€110,515 | -12.6% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €358,240 | €305,020 | -€53,221 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €144,788 | €121,359 | -€23,429 | -16.2% |
| Trade debts | 44 | €24,061 | €25,827 | +€1,766 | +7.3% |
| Suppliers | 440/4 | €24,061 | €25,827 | +€1,766 | +7.3% |
| Taxes, remuneration and social security | 45 | €102,975 | €65,863 | -€37,113 | -36.0% |
| Taxes | 450/3 | €43,211 | €19,194 | -€24,016 | -55.6% |
| Remuneration and social security | 454/9 | €59,765 | €46,668 | -€13,096 | -21.9% |
| Other amounts payable | 47/48 | €86,415 | €91,971 | +€5,556 | +6.4% |
| Accrued charges and deferred income | 492/3 | €6,608 | €18,213 | +€11,605 | +176% |
| Remuneration, social security and pensions | 62 | €348,692 | €430,146 | +€81,454 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,544 | €107,583 | +€2,040 | +1.9% |
| Other operating charges | 640/8 | €2,819 | €7,930 | +€5,110 | +181% |
| Gross operating margin | 9900 | €491,111 | €620,661 | +€129,550 | +26.4% |
| Operating profit (loss) | 9901 | €34,056 | €75,002 | +€40,946 | +120% |
| Financial income | 75/76B | €25 | €62 | +€37 | +150% |
| Recurring financial income | 75 | €25 | €62 | +€37 | +150% |
| Financial charges | 65/66B | €26,142 | €41,562 | +€15,420 | +59.0% |
| Recurring financial charges | 65 | €26,142 | €41,562 | +€15,420 | +59.0% |
| Profit (loss) for the period before taxes | 9903 | €7,939 | €33,502 | +€25,564 | +322% |
| Income taxes | 67/77 | €6,231 | €11,046 | +€4,816 | +77.3% |
| Profit (loss) for the period | 9904 | €1,708 | €22,456 | +€20,748 | +1,215% |
| Profit (loss) for the period to be appropriated | 9905 | €1,708 | €22,456 | +€20,748 | +1,215% |
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 28 October 2026 via checked.be.