Delanoeye: what changed
Two fiscal 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.
Delanoeye
Largest movements
- Receivables within one year +€9,434
up €9,434, from €0 to €9,434
of which Trade receivables: +€9,012
- Cash -€8,770
down €8,770 (-42.9%), from €20,426 to €11,656
mainly Net result for the year (-€17,892) and Receivables within one year (-€9,434)
- Tangible fixed assets -€4,096
down €4,096 (-61.3%), from €6,678 to €2,582
of which Furniture and vehicles: -€2,631
- Profit (loss) carried forward -€17,892
down €17,892 (-88.1%), from -€20,306 to -€38,198
- Other debts +€6,458
up €6,458 (+37.5%), from €17,208 to €23,666
- Trade debts +€4,793
up €4,793 (+392.4%), from €1,221 to €6,014
- Tax, wage and social debts +€3,209
up €3,209 (+85.0%), from €3,773 to €6,982
of which Taxes: +€3,209
- Gross operating margin -€15,110
down €15,110, from €3,084 to -€12,026
- Depreciation -€690
down €690 (-14.4%), from €4,786 to €4,096
- Financial charges -€661
down €661 (-70.5%), from €936 to €276
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.
Cash bridge derived
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 | €27,104 | €23,672 | -€3,432 | -12.7% |
| Fixed assets | 21/28 | €6,678 | €2,582 | -€4,096 | -61.3% |
| Tangible fixed assets | 22/27 | €6,678 | €2,582 | -€4,096 | -61.3% |
| Land and buildings | 22 | €3,420 | €1,955 | -€1,465 | -42.8% |
| Furniture and vehicles | 24 | €3,258 | €627 | -€2,631 | -80.8% |
| Current assets | 29/58 | €20,426 | €21,090 | +€664 | +3.3% |
| Amounts receivable within one year | 40/41 | €0 | €9,434 | +€9,434 | |
| Trade receivables | 40 | €0 | €9,012 | +€9,012 | |
| Other amounts receivable | 41 | - | €422 | +€422 | |
| Cash at bank and in hand | 54/58 | €20,426 | €11,656 | -€8,770 | -42.9% |
| Total equity and liabilities | 10/49 | €27,104 | €23,672 | -€3,432 | -12.7% |
| Equity | 10/15 | €4,901 | -€12,991 | -€17,892 | |
| Contributions | 10/11 | €2,652 | €2,652 | = | 0.0% |
| Reserves | 13 | €22,555 | €22,555 | = | 0.0% |
| Distributable reserves | 133 | €22,555 | €22,555 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,306 | -€38,198 | -€17,892 | -88.1% |
| Amounts payable | 17/49 | €22,203 | €36,662 | +€14,460 | +65.1% |
| Amounts payable within one year | 42/48 | €22,203 | €36,662 | +€14,460 | +65.1% |
| Trade debts | 44 | €1,221 | €6,014 | +€4,793 | +392.4% |
| Suppliers | 440/4 | €1,221 | €6,014 | +€4,793 | +392.4% |
| Taxes, remuneration and social security | 45 | €3,773 | €6,982 | +€3,209 | +85.0% |
| Taxes | 450/3 | €1,278 | €4,486 | +€3,209 | +251.1% |
| Remuneration and social security | 454/9 | €2,495 | €2,495 | = | 0.0% |
| Other amounts payable | 47/48 | €17,208 | €23,666 | +€6,458 | +37.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,786 | €4,096 | -€690 | -14.4% |
| Other operating charges | 640/8 | €1,256 | €1,202 | -€54 | -4.3% |
| Gross operating margin | 9900 | €3,084 | -€12,026 | -€15,110 | |
| Operating profit (loss) | 9901 | -€2,958 | -€17,325 | -€14,366 | -485.6% |
| Financial income | 75/76B | €79 | €1 | -€78 | -98.5% |
| Recurring financial income | 75 | €79 | €1 | -€78 | -98.5% |
| Financial charges | 65/66B | €936 | €276 | -€661 | -70.5% |
| Recurring financial charges | 65 | €936 | €276 | -€661 | -70.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,816 | -€17,599 | -€13,784 | -361.3% |
| Income taxes | 67/77 | €305 | €293 | -€13 | -4.2% |
| Profit (loss) for the period | 9904 | -€4,121 | -€17,892 | -€13,771 | -334.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,121 | -€17,892 | -€13,771 | -334.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.