DELADVICE: 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.
DELADVICE
Largest movements
- Cash -€77,208
down €77,208 (-91.7%), from €84,188 to €6,980
mainly Net result for the year (-€74,257) and Receivables within one year (-€6,989)
- Receivables within one year +€6,989
up €6,989 (+23.3%), from €30,048 to €37,037
- Tangible fixed assets +€2,373
up €2,373 (+352%), from €674 to €3,047
of which Land and buildings: +€2,878
- Deferred charges and accrued income -€1,758
down €1,758 (-68.9%), from €2,553 to €795
- Reserves -€74,257
down €74,257 (-65.1%), from €114,070 to €39,813
of which Distributable reserves: -€74,257
- Tax, wage and social debts +€6,156
new in 2025: €6,156
of which Remuneration and social security: +€3,094
- Trade debts -€1,683
down €1,683 (-70.4%), from €2,393 to €709
- Gross operating margin -€34,060
down €34,060 (-94.2%), from -€36,141 to -€70,201
- Financial charges -€6,505
down €6,505 (-75.9%), from €8,568 to €2,063
- Staff costs -€2,016
no longer reported in 2025 (was €2,016)
- Financial income -€886
down €886 (-100.0%), from €886 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 | €117,463 | €47,859 | -€69,604 | -59.3% |
| Fixed assets | 21/28 | €674 | €3,047 | +€2,373 | +352% |
| Tangible fixed assets | 22/27 | €674 | €3,047 | +€2,373 | +352% |
| Land and buildings | 22 | - | €2,878 | +€2,878 | |
| Furniture and vehicles | 24 | €674 | €169 | -€506 | -75.0% |
| Current assets | 29/58 | €116,788 | €44,812 | -€71,977 | -61.6% |
| Amounts receivable within one year | 40/41 | €30,048 | €37,037 | +€6,989 | +23.3% |
| Other amounts receivable | 41 | €30,048 | €37,037 | +€6,989 | +23.3% |
| Cash at bank and in hand | 54/58 | €84,188 | €6,980 | -€77,208 | -91.7% |
| Deferred charges and accrued income | 490/1 | €2,553 | €795 | -€1,758 | -68.9% |
| Total equity and liabilities | 10/49 | €117,463 | €47,859 | -€69,604 | -59.3% |
| Equity | 10/15 | €115,070 | €40,813 | -€74,257 | -64.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €114,070 | €39,813 | -€74,257 | -65.1% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €113,970 | €39,713 | -€74,257 | -65.2% |
| Amounts payable | 17/49 | €2,393 | €7,046 | +€4,653 | +194% |
| Amounts payable within one year | 42/48 | €2,393 | €6,865 | +€4,472 | +187% |
| Trade debts | 44 | €2,393 | €709 | -€1,683 | -70.4% |
| Suppliers | 440/4 | €2,393 | €709 | -€1,683 | -70.4% |
| Taxes, remuneration and social security | 45 | - | €6,156 | +€6,156 | |
| Taxes | 450/3 | - | €3,062 | +€3,062 | |
| Remuneration and social security | 454/9 | - | €3,094 | +€3,094 | |
| Accrued charges and deferred income | 492/3 | - | €181 | +€181 | |
| Remuneration, social security and pensions | 62 | €2,016 | - | -€2,016 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €657 | +€151 | +30.0% |
| Other operating charges | 640/8 | €1,370 | €1,118 | -€252 | -18.4% |
| Gross operating margin | 9900 | -€36,141 | -€70,201 | -€34,060 | -94.2% |
| Operating profit (loss) | 9901 | -€40,033 | -€71,976 | -€31,943 | -79.8% |
| Financial income | 75/76B | €886 | €0 | -€886 | -100.0% |
| Recurring financial income | 75 | €886 | €0 | -€886 | -100.0% |
| Financial charges | 65/66B | €8,568 | €2,063 | -€6,505 | -75.9% |
| Recurring financial charges | 65 | €8,568 | €2,063 | -€6,505 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | -€47,715 | -€74,039 | -€26,325 | -55.2% |
| Income taxes | 67/77 | €219 | €218 | -€1 | -0.5% |
| Profit (loss) for the period | 9904 | -€47,934 | -€74,257 | -€26,323 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,934 | -€74,257 | -€26,323 | -54.9% |
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 16 October 2026 via checked.be.