DELARS SERVICES: 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.
DELARS SERVICES
Largest movements
- Receivables within one year +€8,887
up €8,887 (+215.2%), from €4,130 to €13,017
of which Trade receivables: +€8,164
- Cash +€6,172
up €6,172 (+72.0%), from €8,573 to €14,745
mainly Net result for the year (+€9,217) and Depreciation (+€6,057)
- Tangible fixed assets -€5,725
down €5,725 (-36.8%), from €15,558 to €9,833
of which Leasing and similar rights: -€3,983
- Deferred charges and accrued income +€603
up €603 (+199.8%), from €302 to €905
- Profit (loss) carried forward +€9,217
up €9,217 (+840.6%), from €1,096 to €10,314
- Debts after one year -€3,906
down €3,906 (-37.4%), from €10,432 to €6,526
- Other debts +€3,064
up €3,064 (+50.0%), from €6,126 to €9,190
- Tax, wage and social debts +€2,425
up €2,425 (+301.6%), from €804 to €3,229
- Trade debts -€1,391
down €1,391 (-40.9%), from €3,404 to €2,013
- Gross operating margin +€11,497
up €11,497 (+126.3%), from €9,105 to €20,602
- Taxes +€2,425
up €2,425 (+301.6%), from €804 to €3,229
- Staff costs +€1,329
new in 2025: €1,329
- Financial charges -€223
down €223 (-22.5%), from €993 to €769
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 | €29,573 | €39,178 | +€9,605 | +32.5% |
| Formation expenses | 20 | €1,010 | €678 | -€332 | -32.9% |
| Fixed assets | 21/28 | €15,558 | €9,833 | -€5,725 | -36.8% |
| Tangible fixed assets | 22/27 | €15,558 | €9,833 | -€5,725 | -36.8% |
| Plant, machinery and equipment | 23 | €1,698 | €456 | -€1,242 | -73.1% |
| Furniture and vehicles | 24 | €567 | €67 | -€500 | -88.1% |
| Leasing and similar rights | 25 | €13,293 | €9,309 | -€3,983 | -30.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €13,005 | €28,667 | +€15,662 | +120.4% |
| Amounts receivable within one year | 40/41 | €4,130 | €13,017 | +€8,887 | +215.2% |
| Trade receivables | 40 | €2,644 | €10,808 | +€8,164 | +308.8% |
| Other amounts receivable | 41 | €1,487 | €2,209 | +€723 | +48.6% |
| Cash at bank and in hand | 54/58 | €8,573 | €14,745 | +€6,172 | +72.0% |
| Deferred charges and accrued income | 490/1 | €302 | €905 | +€603 | +199.8% |
| Total equity and liabilities | 10/49 | €29,573 | €39,178 | +€9,605 | +32.5% |
| Equity | 10/15 | €5,096 | €14,314 | +€9,217 | +180.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,096 | €10,314 | +€9,217 | +840.6% |
| Amounts payable | 17/49 | €24,476 | €24,864 | +€388 | +1.6% |
| Amounts payable after more than one year | 17 | €10,432 | €6,526 | -€3,906 | -37.4% |
| Financial debts | 170/4 | €10,432 | €6,526 | -€3,906 | -37.4% |
| Amounts payable within one year | 42/48 | €14,044 | €18,338 | +€4,294 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €3,710 | €3,906 | +€196 | +5.3% |
| Trade debts | 44 | €3,404 | €2,013 | -€1,391 | -40.9% |
| Suppliers | 440/4 | €3,404 | €2,013 | -€1,391 | -40.9% |
| Taxes, remuneration and social security | 45 | €804 | €3,229 | +€2,425 | +301.6% |
| Taxes | 450/3 | €804 | €3,229 | +€2,425 | +301.6% |
| Other amounts payable | 47/48 | €6,126 | €9,190 | +€3,064 | +50.0% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €1,329 | +€1,329 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,057 | €6,057 | = | 0.0% |
| Other operating charges | 640/8 | - | €1 | +€1 | |
| Gross operating margin | 9900 | €9,105 | €20,602 | +€11,497 | +126.3% |
| Operating profit (loss) | 9901 | €3,049 | €13,216 | +€10,167 | +333.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €993 | €769 | -€223 | -22.5% |
| Recurring financial charges | 65 | €993 | €769 | -€223 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €2,056 | €12,446 | +€10,390 | +505.4% |
| Income taxes | 67/77 | €804 | €3,229 | +€2,425 | +301.6% |
| Profit (loss) for the period | 9904 | €1,252 | €9,217 | +€7,965 | +636.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,252 | €9,217 | +€7,965 | +636.3% |
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 4 October 2026 via checked.be.