DELANCEY: 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.
DELANCEY
Largest movements
- Receivables within one year -€12,989
down €12,989 (-97.3%), from €13,350 to €361
of which Trade receivables: -€8,330
- Cash +€6,023
up €6,023 (+6.0%), from €100,564 to €106,587
mainly Receivables within one year (+€12,989) and Other debts (+€197)
- Tax, wage and social debts -€6,300
no longer reported in 2025 (was €6,300)
- Gross operating margin -€10,311
down €10,311, from €9,410 to -€901
- Taxes -€3,893
down €3,893, from €3,246 to -€648
- Other operating charges -€551
down €551 (-95.9%), from €574 to €23
- Financial income +€222
new in 2025: €222
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 | €116,914 | €109,948 | -€6,966 | -6.0% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €113,914 | €106,948 | -€6,966 | -6.1% |
| Amounts receivable within one year | 40/41 | €13,350 | €361 | -€12,989 | -97.3% |
| Trade receivables | 40 | €8,330 | - | -€8,330 | |
| Other amounts receivable | 41 | €5,020 | €361 | -€4,659 | -92.8% |
| Cash at bank and in hand | 54/58 | €100,564 | €106,587 | +€6,023 | +6.0% |
| Total equity and liabilities | 10/49 | €116,914 | €109,948 | -€6,966 | -6.0% |
| Equity | 10/15 | €109,993 | €109,729 | -€264 | -0.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,893 | €108,629 | -€264 | -0.2% |
| Amounts payable | 17/49 | €6,921 | €219 | -€6,702 | -96.8% |
| Amounts payable within one year | 42/48 | €6,521 | €219 | -€6,302 | -96.6% |
| Trade debts | 44 | €200 | €0 | -€200 | -100% |
| Suppliers | 440/4 | €200 | €0 | -€200 | -100% |
| Taxes, remuneration and social security | 45 | €6,300 | - | -€6,300 | |
| Taxes | 450/3 | €6,300 | - | -€6,300 | |
| Other amounts payable | 47/48 | €22 | €219 | +€197 | +913% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Other operating charges | 640/8 | €574 | €23 | -€551 | -95.9% |
| Gross operating margin | 9900 | €9,410 | -€901 | -€10,311 | |
| Operating profit (loss) | 9901 | €8,836 | -€924 | -€9,760 | |
| Financial income | 75/76B | - | €222 | +€222 | |
| Recurring financial income | 75 | - | €222 | +€222 | |
| Financial charges | 65/66B | €139 | €210 | +€71 | +51.3% |
| Recurring financial charges | 65 | €139 | €210 | +€71 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €8,697 | -€912 | -€9,609 | |
| Income taxes | 67/77 | €3,246 | -€648 | -€3,893 | |
| Profit (loss) for the period | 9904 | €5,452 | -€264 | -€5,716 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,452 | -€264 | -€5,716 |
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 19 October 2026 via checked.be.