Deladvies: 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.
Deladvies
Largest movements
- Receivables within one year -€30,465
down €30,465 (-41.6%), from €73,280 to €42,815
of which Other amounts receivable: -€35,243
- Tangible fixed assets +€10,816
up €10,816 (+92.6%), from €11,686 to €22,502
of which Furniture and vehicles: +€6,540
- Deferred charges and accrued income -€1,501
down €1,501 (-59.4%), from €2,527 to €1,026
- Cash -€1,371
down €1,371 (-5.9%), from €23,426 to €22,055
mainly Contributions, distributions and other (-€60,000) and Investment in fixed assets (net) (-€14,981)
- Reserves -€32,444
down €32,444 (-32.6%), from €99,478 to €67,035
- Tax, wage and social debts +€5,341
up €5,341 (+70.9%), from €7,537 to €12,878
- Debts after one year +€4,150
new in 2025: €4,150
- Current portion of long-term debt +€1,247
new in 2025: €1,247
- Gross operating margin +€9,976
up €9,976 (+29.8%), from €33,469 to €43,445
- Taxes +€1,893
up €1,893 (+21.6%), from €8,782 to €10,675
- Depreciation +€1,140
up €1,140 (+37.7%), from €3,026 to €4,165
- Financial income -€598
down €598 (-23.0%), from €2,596 to €1,999
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 | €110,919 | €88,398 | -€22,521 | -20.3% |
| Fixed assets | 21/28 | €11,686 | €22,502 | +€10,816 | +92.6% |
| Tangible fixed assets | 22/27 | €11,686 | €22,502 | +€10,816 | +92.6% |
| Land and buildings | 22 | €8,488 | €7,414 | -€1,073 | -12.6% |
| Plant, machinery and equipment | 23 | €2,451 | €7,799 | +€5,349 | +218% |
| Furniture and vehicles | 24 | €748 | €7,288 | +€6,540 | +875% |
| Current assets | 29/58 | €99,233 | €65,897 | -€33,336 | -33.6% |
| Amounts receivable within one year | 40/41 | €73,280 | €42,815 | -€30,465 | -41.6% |
| Trade receivables | 40 | €17,518 | €22,297 | +€4,778 | +27.3% |
| Other amounts receivable | 41 | €55,762 | €20,519 | -€35,243 | -63.2% |
| Cash at bank and in hand | 54/58 | €23,426 | €22,055 | -€1,371 | -5.9% |
| Deferred charges and accrued income | 490/1 | €2,527 | €1,026 | -€1,501 | -59.4% |
| Total equity and liabilities | 10/49 | €110,919 | €88,398 | -€22,521 | -20.3% |
| Equity | 10/15 | €100,978 | €68,535 | -€32,444 | -32.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €99,478 | €67,035 | -€32,444 | -32.6% |
| Distributable reserves | 133 | €99,478 | €67,035 | -€32,444 | -32.6% |
| Amounts payable | 17/49 | €9,940 | €19,864 | +€9,923 | +99.8% |
| Amounts payable after more than one year | 17 | - | €4,150 | +€4,150 | |
| Financial debts | 170/4 | - | €4,150 | +€4,150 | |
| Amounts payable within one year | 42/48 | €9,940 | €15,714 | +€5,773 | +58.1% |
| Current portion of amounts payable after more than one year | 42 | - | €1,247 | +€1,247 | |
| Trade debts | 44 | €2,403 | €1,588 | -€815 | -33.9% |
| Suppliers | 440/4 | €2,403 | €1,588 | -€815 | -33.9% |
| Taxes, remuneration and social security | 45 | €7,537 | €12,878 | +€5,341 | +70.9% |
| Taxes | 450/3 | €7,537 | €12,878 | +€5,341 | +70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,026 | €4,165 | +€1,140 | +37.7% |
| Other operating charges | 640/8 | €1,164 | €1,578 | +€414 | +35.6% |
| Gross operating margin | 9900 | €33,469 | €43,445 | +€9,976 | +29.8% |
| Operating profit (loss) | 9901 | €29,280 | €37,702 | +€8,422 | +28.8% |
| Financial income | 75/76B | €2,596 | €1,999 | -€598 | -23.0% |
| Recurring financial income | 75 | €2,596 | €1,999 | -€598 | -23.0% |
| Financial charges | 65/66B | €1,476 | €1,469 | -€6 | -0.4% |
| Recurring financial charges | 65 | €1,476 | €1,469 | -€6 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €30,401 | €38,231 | +€7,831 | +25.8% |
| Income taxes | 67/77 | €8,782 | €10,675 | +€1,893 | +21.6% |
| Profit (loss) for the period | 9904 | €21,618 | €27,556 | +€5,938 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,618 | €27,556 | +€5,938 | +27.5% |
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 24 October 2026 via checked.be.