DELAHAYE: 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.
DELAHAYE
Largest movements
- Receivables within one year -€8,834
down €8,834 (-8.7%), from €101,280 to €92,446
of which Other amounts receivable: -€8,834
- Deferred charges and accrued income +€5,000
new in 2024: €5,000
- Cash -€4,350
down €4,350 (-81.6%), from €5,334 to €984
mainly Trade debts (-€6,263) and Deferred charges and accrued income (-€5,000)
- Trade debts -€6,263
down €6,263 (-43.1%), from €14,523 to €8,260
- Tax, wage and social debts -€2,408
down €2,408 (-34.8%), from €6,922 to €4,514
- Gross operating margin -€4,670
down €4,670 (-66.1%), from €7,061 to €2,390
- Financial charges -€2,340
down €2,340 (-72.3%), from €3,237 to €897
- Other operating charges -€1,727
down €1,727 (-22.3%), from €7,733 to €6,007
- Financial income +€529
up €529 (+11.8%), from €4,471 to €5,000
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,719 | €108,535 | -€8,184 | -7.0% |
| Fixed assets | 21/28 | €10,105 | €10,105 | = | 0.0% |
| Tangible fixed assets | 22/27 | €9,693 | €9,693 | = | 0.0% |
| Land and buildings | 22 | €4,821 | €4,821 | = | 0.0% |
| Other tangible fixed assets | 26 | €4,872 | €4,872 | = | 0.0% |
| Financial fixed assets | 28 | €412 | €412 | = | 0.0% |
| Current assets | 29/58 | €106,614 | €98,430 | -€8,184 | -7.7% |
| Amounts receivable within one year | 40/41 | €101,280 | €92,446 | -€8,834 | -8.7% |
| Trade receivables | 40 | €18,371 | €18,371 | = | 0.0% |
| Other amounts receivable | 41 | €82,908 | €74,074 | -€8,834 | -10.7% |
| Cash at bank and in hand | 54/58 | €5,334 | €984 | -€4,350 | -81.6% |
| Deferred charges and accrued income | 490/1 | - | €5,000 | +€5,000 | |
| Total equity and liabilities | 10/49 | €116,719 | €108,535 | -€8,184 | -7.0% |
| Equity | 10/15 | €95,274 | €95,761 | +€487 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,674 | €77,161 | +€487 | +0.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €74,814 | €75,301 | +€487 | +0.7% |
| Amounts payable | 17/49 | €21,445 | €12,774 | -€8,671 | -40.4% |
| Amounts payable within one year | 42/48 | €21,445 | €12,774 | -€8,671 | -40.4% |
| Trade debts | 44 | €14,523 | €8,260 | -€6,263 | -43.1% |
| Suppliers | 440/4 | €14,523 | €8,260 | -€6,263 | -43.1% |
| Taxes, remuneration and social security | 45 | €6,922 | €4,514 | -€2,408 | -34.8% |
| Taxes | 450/3 | €6,922 | €4,514 | -€2,408 | -34.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €7,733 | €6,007 | -€1,727 | -22.3% |
| Gross operating margin | 9900 | €7,061 | €2,390 | -€4,670 | -66.1% |
| Operating profit (loss) | 9901 | -€673 | -€3,616 | -€2,944 | -438% |
| Financial income | 75/76B | €4,471 | €5,000 | +€529 | +11.8% |
| Recurring financial income | 75 | €4,471 | €5,000 | +€529 | +11.8% |
| Financial charges | 65/66B | €3,237 | €897 | -€2,340 | -72.3% |
| Recurring financial charges | 65 | €3,237 | €897 | -€2,340 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | €561 | €487 | -€74 | -13.2% |
| Profit (loss) for the period | 9904 | €561 | €487 | -€74 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €561 | €487 | -€74 | -13.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.