DELANLOI: 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.
DELANLOI
Largest movements
- Deferred charges and accrued income -€66,389
down €66,389 (-99.0%), from €67,076 to €687
- Receivables within one year +€60,937
up €60,937 (+1,840%), from €3,312 to €64,249
of which Other amounts receivable: +€62,711
- Cash +€39,924
up €39,924 (+328%), from €12,181 to €52,105
mainly Deferred charges and accrued income (+€66,389) and Net result for the year (+€31,047)
- Reserves +€31,045
up €31,045 (+62.1%), from €50,000 to €81,045
- Tax, wage and social debts +€2,907
up €2,907 (+13.5%), from €21,603 to €24,510
- Gross operating margin -€9,183
down €9,183 (-17.1%), from €53,785 to €44,602
- Taxes +€1,261
up €1,261 (+11.5%), from €10,938 to €12,199
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 | €83,426 | €117,548 | +€34,123 | +40.9% |
| Fixed assets | 21/28 | €857 | €508 | -€349 | -40.7% |
| Tangible fixed assets | 22/27 | €857 | €508 | -€349 | -40.7% |
| Plant, machinery and equipment | 23 | €857 | €508 | -€349 | -40.7% |
| Current assets | 29/58 | €82,568 | €117,040 | +€34,472 | +41.7% |
| Amounts receivable within one year | 40/41 | €3,312 | €64,249 | +€60,937 | +1,840% |
| Trade receivables | 40 | €2,664 | €889 | -€1,775 | -66.6% |
| Other amounts receivable | 41 | €648 | €63,359 | +€62,711 | +9,675% |
| Cash at bank and in hand | 54/58 | €12,181 | €52,105 | +€39,924 | +328% |
| Deferred charges and accrued income | 490/1 | €67,076 | €687 | -€66,389 | -99.0% |
| Total equity and liabilities | 10/49 | €83,426 | €117,548 | +€34,123 | +40.9% |
| Equity | 10/15 | €58,598 | €89,644 | +€31,047 | +53.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €81,045 | +€31,045 | +62.1% |
| Distributable reserves | 133 | €50,000 | €81,045 | +€31,045 | +62.1% |
| Profit (loss) carried forward | 14 | €4,598 | €4,599 | +€2 | 0.0% |
| Amounts payable | 17/49 | €24,828 | €27,904 | +€3,076 | +12.4% |
| Amounts payable within one year | 42/48 | €24,828 | €27,904 | +€3,076 | +12.4% |
| Trade debts | 44 | €3,225 | €3,394 | +€169 | +5.2% |
| Suppliers | 440/4 | €3,225 | €3,394 | +€169 | +5.2% |
| Taxes, remuneration and social security | 45 | €21,603 | €24,510 | +€2,907 | +13.5% |
| Taxes | 450/3 | €21,603 | €24,510 | +€2,907 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €349 | = | 0.0% |
| Other operating charges | 640/8 | €686 | €688 | +€2 | +0.4% |
| Gross operating margin | 9900 | €53,785 | €44,602 | -€9,183 | -17.1% |
| Operating profit (loss) | 9901 | €52,750 | €43,564 | -€9,186 | -17.4% |
| Financial charges | 65/66B | €549 | €319 | -€230 | -41.9% |
| Recurring financial charges | 65 | €549 | €319 | -€230 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €52,201 | €43,246 | -€8,956 | -17.2% |
| Income taxes | 67/77 | €10,938 | €12,199 | +€1,261 | +11.5% |
| Profit (loss) for the period | 9904 | €41,263 | €31,047 | -€10,216 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,263 | €31,047 | -€10,216 | -24.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.