DELATROIS: 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.
DELATROIS
Largest movements
- Tangible fixed assets -€26,904
down €26,904 (-17.7%), from €151,890 to €124,986
of which Other tangible fixed assets: -€20,569
- Receivables within one year -€16,889
down €16,889 (-21.4%), from €78,941 to €62,052
of which Other amounts receivable: -€27,378
- Stocks and contracts -€13,556
down €13,556 (-34.2%), from €39,685 to €26,129
- Cash -€11,787
down €11,787 (-61.2%), from €19,267 to €7,480
mainly Trade debts (-€31,070) and Debts after one year (-€26,184)
- Trade debts -€31,070
down €31,070 (-32.5%), from €95,691 to €64,622
- Debts after one year -€26,184
down €26,184 (-21.6%), from €121,436 to €95,252
- Profit (loss) carried forward -€23,030
down €23,030, from €15,276 to -€7,754
- Current portion of long-term debt +€6,642
up €6,642 (+24.3%), from €27,380 to €34,022
- Tax, wage and social debts +€4,506
new in 2023: €4,506
of which Remuneration and social security: +€3,474
- Financial income +€26,887
new in 2023: €26,887
- Other operating charges +€20,799
up €20,799 (+2,875%), from €724 to €21,523
- Gross operating margin -€17,414
down €17,414 (-43.9%), from €39,631 to €22,216
- Staff costs +€16,440
new in 2023: €16,440
- Financial charges +€5,340
up €5,340 (+531%), from €1,005 to €6,346
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €289,783 | €220,647 | -€69,136 | -23.9% |
| Fixed assets | 21/28 | €151,890 | €124,986 | -€26,904 | -17.7% |
| Tangible fixed assets | 22/27 | €151,890 | €124,986 | -€26,904 | -17.7% |
| Plant, machinery and equipment | 23 | €5,399 | €3,514 | -€1,885 | -34.9% |
| Furniture and vehicles | 24 | €20,216 | €15,765 | -€4,451 | -22.0% |
| Other tangible fixed assets | 26 | €126,275 | €105,706 | -€20,569 | -16.3% |
| Current assets | 29/58 | €137,893 | €95,662 | -€42,231 | -30.6% |
| Stocks and contracts in progress | 3 | €39,685 | €26,129 | -€13,556 | -34.2% |
| Stocks | 30/36 | €39,685 | €26,129 | -€13,556 | -34.2% |
| Amounts receivable within one year | 40/41 | €78,941 | €62,052 | -€16,889 | -21.4% |
| Trade receivables | 40 | €42,184 | €52,673 | +€10,489 | +24.9% |
| Other amounts receivable | 41 | €36,757 | €9,379 | -€27,378 | -74.5% |
| Cash at bank and in hand | 54/58 | €19,267 | €7,480 | -€11,787 | -61.2% |
| Total equity and liabilities | 10/49 | €289,783 | €220,647 | -€69,136 | -23.9% |
| Equity | 10/15 | €45,276 | €22,246 | -€23,030 | -50.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,276 | -€7,754 | -€23,030 | |
| Amounts payable | 17/49 | €244,507 | €198,402 | -€46,105 | -18.9% |
| Amounts payable after more than one year | 17 | €121,436 | €95,252 | -€26,184 | -21.6% |
| Financial debts | 170/4 | €121,436 | €95,252 | -€26,184 | -21.6% |
| Amounts payable within one year | 42/48 | €123,071 | €103,150 | -€19,922 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €27,380 | €34,022 | +€6,642 | +24.3% |
| Trade debts | 44 | €95,691 | €64,622 | -€31,070 | -32.5% |
| Suppliers | 440/4 | €95,691 | €64,622 | -€31,070 | -32.5% |
| Taxes, remuneration and social security | 45 | - | €4,506 | +€4,506 | |
| Taxes | 450/3 | - | €1,033 | +€1,033 | |
| Remuneration and social security | 454/9 | - | €3,474 | +€3,474 | |
| Remuneration, social security and pensions | 62 | - | €16,440 | +€16,440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,626 | €27,784 | +€5,158 | +22.8% |
| Other operating charges | 640/8 | €724 | €21,523 | +€20,799 | +2,875% |
| Gross operating margin | 9900 | €39,631 | €22,216 | -€17,414 | -43.9% |
| Operating profit (loss) | 9901 | €16,282 | -€43,530 | -€59,812 | |
| Financial income | 75/76B | - | €26,887 | +€26,887 | |
| Recurring financial income | 75 | - | €26,887 | +€26,887 | |
| Financial charges | 65/66B | €1,005 | €6,346 | +€5,340 | +531% |
| Recurring financial charges | 65 | €1,005 | €6,346 | +€5,340 | +531% |
| Profit (loss) for the period before taxes | 9903 | €15,276 | -€22,989 | -€38,266 | |
| Income taxes | 67/77 | - | €41 | +€41 | |
| Profit (loss) for the period | 9904 | €15,276 | -€23,030 | -€38,307 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,276 | -€23,030 | -€38,307 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.