Delatan: 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.
Delatan
Largest movements
- Tangible fixed assets -€10,331
down €10,331 (-21.7%), from €47,595 to €37,264
of which Leasing and similar rights: -€9,574
- Cash -€7,606
down €7,606 (-40.6%), from €18,736 to €11,130
mainly Net result for the year (-€7,150) and Debts after one year (-€6,367)
- Receivables within one year +€5,377
up €5,377 (+193%), from €2,786 to €8,162
of which Trade receivables: +€4,400
- Profit (loss) carried forward -€7,150
down €7,150, from €0 to -€7,150
- Debts after one year -€6,367
down €6,367 (-20.4%), from €31,177 to €24,810
- Gross operating margin -€19,194
down €19,194 (-74.4%), from €25,798 to €6,604
- Taxes -€5,492
down €5,492 (-96.3%), from €5,701 to €209
- Depreciation +€4,108
up €4,108 (+66.0%), from €6,223 to €10,331
- Other operating charges -€1,695
down €1,695 (-49.1%), from €3,454 to €1,759
- Financial charges +€1,316
up €1,316 (+537%), from €245 to €1,562
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,182 | €59,371 | -€12,811 | -17.7% |
| Fixed assets | 21/28 | €47,845 | €37,264 | -€10,581 | -22.1% |
| Tangible fixed assets | 22/27 | €47,595 | €37,264 | -€10,331 | -21.7% |
| Leasing and similar rights | 25 | €42,286 | €32,712 | -€9,574 | -22.6% |
| Other tangible fixed assets | 26 | €5,310 | €4,553 | -€757 | -14.3% |
| Financial fixed assets | 28 | €250 | €0 | -€250 | -100% |
| Current assets | 29/58 | €24,337 | €22,107 | -€2,230 | -9.2% |
| Stocks and contracts in progress | 3 | €2,815 | €2,815 | = | 0.0% |
| Stocks | 30/36 | €2,815 | €2,815 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,786 | €8,162 | +€5,377 | +193% |
| Trade receivables | 40 | €0 | €4,400 | +€4,400 | |
| Other amounts receivable | 41 | €2,786 | €3,762 | +€977 | +35.1% |
| Cash at bank and in hand | 54/58 | €18,736 | €11,130 | -€7,606 | -40.6% |
| Total equity and liabilities | 10/49 | €72,182 | €59,371 | -€12,811 | -17.7% |
| Equity | 10/15 | €27,796 | €20,645 | -€7,150 | -25.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,596 | €21,596 | = | 0.0% |
| Non-distributable reserves | 130/1 | €198 | €198 | = | 0.0% |
| Reserves not available under the articles | 1311 | €198 | €198 | = | 0.0% |
| Distributable reserves | 133 | €21,398 | €21,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€7,150 | -€7,150 | |
| Amounts payable | 17/49 | €44,386 | €38,726 | -€5,660 | -12.8% |
| Amounts payable after more than one year | 17 | €31,177 | €24,810 | -€6,367 | -20.4% |
| Financial debts | 170/4 | €31,177 | €24,810 | -€6,367 | -20.4% |
| Amounts payable within one year | 42/48 | €13,210 | €13,917 | +€707 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €6,103 | €6,367 | +€264 | +4.3% |
| Trade debts | 44 | €1,406 | €1,150 | -€256 | -18.2% |
| Suppliers | 440/4 | €1,406 | €1,150 | -€256 | -18.2% |
| Taxes, remuneration and social security | 45 | €5,701 | €6,399 | +€698 | +12.2% |
| Taxes | 450/3 | €5,701 | €6,399 | +€698 | +12.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,223 | €10,331 | +€4,108 | +66.0% |
| Other operating charges | 640/8 | €3,454 | €1,759 | -€1,695 | -49.1% |
| Gross operating margin | 9900 | €25,798 | €6,604 | -€19,194 | -74.4% |
| Operating profit (loss) | 9901 | €16,121 | -€5,486 | -€21,607 | |
| Financial income | 75/76B | €0 | €106 | +€106 | +1,063,500% |
| Recurring financial income | 75 | €0 | €106 | +€106 | +1,063,500% |
| Financial charges | 65/66B | €245 | €1,562 | +€1,316 | +537% |
| Recurring financial charges | 65 | €245 | €1,562 | +€1,316 | +537% |
| Profit (loss) for the period before taxes | 9903 | €15,876 | -€6,941 | -€22,817 | |
| Income taxes | 67/77 | €5,701 | €209 | -€5,492 | -96.3% |
| Profit (loss) for the period | 9904 | €10,175 | -€7,150 | -€17,325 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,175 | -€7,150 | -€17,325 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.