DELAPRO'D: 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.
DELAPRO'D
Largest movements
- Receivables within one year -€4,686
down €4,686 (-32.2%), from €14,572 to €9,886
of which Trade receivables: -€5,234
- Cash -€2,508
down €2,508 (-46.9%), from €5,342 to €2,835
mainly Trade debts (-€3,615) and Net result for the year (-€3,069)
- Tangible fixed assets -€1,940
down €1,940 (-45.4%), from €4,275 to €2,335
- Trade debts -€3,615
down €3,615 (-59.7%), from €6,059 to €2,444
- Profit (loss) carried forward -€3,069
down €3,069 (-22.1%), from €13,909 to €10,841
- Other debts -€2,146
down €2,146 (-100.0%), from €2,146 to €0
- Gross operating margin -€21,642
down €21,642 (-96.0%), from €22,539 to €897
- Taxes -€4,399
down €4,399 (-98.1%), from €4,484 to €84
- Depreciation +€504
up €504 (+35.1%), from €1,435 to €1,940
- Financial charges -€282
down €282 (-17.7%), from €1,593 to €1,311
- Financial income +€230
new in 2025: €230
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 | €31,071 | €22,074 | -€8,997 | -29.0% |
| Fixed assets | 21/28 | €8,025 | €6,085 | -€1,940 | -24.2% |
| Tangible fixed assets | 22/27 | €4,275 | €2,335 | -€1,940 | -45.4% |
| Furniture and vehicles | 24 | €4,275 | €2,335 | -€1,940 | -45.4% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €23,046 | €15,989 | -€7,057 | -30.6% |
| Stocks and contracts in progress | 3 | €2,035 | €1,932 | -€104 | -5.1% |
| Stocks | 30/36 | €2,035 | €1,932 | -€104 | -5.1% |
| Amounts receivable within one year | 40/41 | €14,572 | €9,886 | -€4,686 | -32.2% |
| Trade receivables | 40 | €14,415 | €9,182 | -€5,234 | -36.3% |
| Other amounts receivable | 41 | €157 | €705 | +€548 | +349.0% |
| Cash at bank and in hand | 54/58 | €5,342 | €2,835 | -€2,508 | -46.9% |
| Deferred charges and accrued income | 490/1 | €1,096 | €1,336 | +€240 | +21.9% |
| Total equity and liabilities | 10/49 | €31,071 | €22,074 | -€8,997 | -29.0% |
| Equity | 10/15 | €16,909 | €13,841 | -€3,069 | -18.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,909 | €10,841 | -€3,069 | -22.1% |
| Amounts payable | 17/49 | €14,162 | €8,233 | -€5,928 | -41.9% |
| Amounts payable within one year | 42/48 | €14,162 | €8,233 | -€5,928 | -41.9% |
| Trade debts | 44 | €6,059 | €2,444 | -€3,615 | -59.7% |
| Suppliers | 440/4 | €6,059 | €2,444 | -€3,615 | -59.7% |
| Taxes, remuneration and social security | 45 | €5,957 | €5,789 | -€167 | -2.8% |
| Taxes | 450/3 | €5,957 | €5,789 | -€167 | -2.8% |
| Other amounts payable | 47/48 | €2,146 | €0 | -€2,146 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,435 | €1,940 | +€504 | +35.1% |
| Other operating charges | 640/8 | €996 | €860 | -€136 | -13.7% |
| Non-recurring operating charges | 66A | €122 | €0 | -€122 | -100.0% |
| Gross operating margin | 9900 | €22,539 | €897 | -€21,642 | -96.0% |
| Operating profit (loss) | 9901 | €19,986 | -€1,903 | -€21,889 | |
| Financial income | 75/76B | - | €230 | +€230 | |
| Recurring financial income | 75 | - | €230 | +€230 | |
| Financial charges | 65/66B | €1,593 | €1,311 | -€282 | -17.7% |
| Recurring financial charges | 65 | €1,593 | €1,311 | -€282 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €18,393 | -€2,984 | -€21,377 | |
| Income taxes | 67/77 | €4,484 | €84 | -€4,399 | -98.1% |
| Profit (loss) for the period | 9904 | €13,909 | -€3,069 | -€16,978 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,909 | -€3,069 | -€16,978 |
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 9 October 2026 via checked.be.