DELATTE Cédric: 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.
DELATTE Cédric
Largest movements
- Tangible fixed assets -€12,201
down €12,201 (-53.2%), from €22,913 to €10,713
of which Furniture and vehicles: -€12,120
- Receivables within one year -€5,733
down €5,733 (-50.6%), from €11,325 to €5,592
of which Trade receivables: -€7,222
- Cash +€2,004
new in 2025: €2,004
mainly Depreciation (+€12,696) and Net result for the year (+€10,005)
- Profit (loss) carried forward +€10,005
up €10,005 (+24.9%), from -€40,223 to -€30,217
- Short-term financial debts -€9,643
no longer reported in 2025 (was €9,643)
- Trade debts -€6,700
down €6,700 (-39.8%), from €16,820 to €10,120
- Tax, wage and social debts -€5,243
no longer reported in 2025 (was €5,243)
of which Remuneration and social security: -€5,229
- Other debts -€2,553
down €2,553 (-7.8%), from €32,920 to €30,367
- Gross operating margin -€1,047
down €1,047 (-4.0%), from €26,491 to €25,444
- Staff costs -€813
down €813 (-31.3%), from €2,596 to €1,783
- Financial income +€573
up €573 (+1,584%), from €36 to €610
- Depreciation +€505
up €505 (+4.1%), from €12,191 to €12,696
- Other operating charges -€373
down €373 (-38.7%), from €964 to €590
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.
Derived cash bridge
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 | €34,788 | €18,859 | -€15,929 | -45.8% |
| Fixed assets | 21/28 | €23,463 | €11,263 | -€12,201 | -52.0% |
| Tangible fixed assets | 22/27 | €22,913 | €10,713 | -€12,201 | -53.2% |
| Plant, machinery and equipment | 23 | €755 | €674 | -€81 | -10.8% |
| Furniture and vehicles | 24 | €22,158 | €10,039 | -€12,120 | -54.7% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €11,325 | €7,597 | -€3,728 | -32.9% |
| Amounts receivable within one year | 40/41 | €11,325 | €5,592 | -€5,733 | -50.6% |
| Trade receivables | 40 | €10,006 | €2,784 | -€7,222 | -72.2% |
| Other amounts receivable | 41 | €1,319 | €2,808 | +€1,489 | +113% |
| Cash at bank and in hand | 54/58 | - | €2,004 | +€2,004 | |
| Total equity and liabilities | 10/49 | €34,788 | €18,859 | -€15,929 | -45.8% |
| Equity | 10/15 | -€32,163 | -€22,157 | +€10,005 | +31.1% |
| Reserves | 13 | €8,060 | €8,060 | = | 0.0% |
| Distributable reserves | 133 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,223 | -€30,217 | +€10,005 | +24.9% |
| Amounts payable | 17/49 | €66,951 | €41,016 | -€25,935 | -38.7% |
| Amounts payable within one year | 42/48 | €66,951 | €41,016 | -€25,935 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €1,795 | - | -€1,795 | |
| Financial debts | 43 | €9,643 | - | -€9,643 | |
| Credit institutions | 430/8 | €9,643 | - | -€9,643 | |
| Trade debts | 44 | €16,820 | €10,120 | -€6,700 | -39.8% |
| Suppliers | 440/4 | €16,820 | €10,120 | -€6,700 | -39.8% |
| Advances received on contracts in progress | 46 | €530 | €530 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,243 | - | -€5,243 | |
| Taxes | 450/3 | €15 | - | -€15 | |
| Remuneration and social security | 454/9 | €5,229 | - | -€5,229 | |
| Other amounts payable | 47/48 | €32,920 | €30,367 | -€2,553 | -7.8% |
| Non-recurring operating income | 76A | €268 | - | -€268 | |
| Remuneration, social security and pensions | 62 | €2,596 | €1,783 | -€813 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,191 | €12,696 | +€505 | +4.1% |
| Other operating charges | 640/8 | €964 | €590 | -€373 | -38.7% |
| Gross operating margin | 9900 | €26,491 | €25,444 | -€1,047 | -4.0% |
| Operating profit (loss) | 9901 | €10,740 | €10,375 | -€366 | -3.4% |
| Financial income | 75/76B | €36 | €610 | +€573 | +1,584% |
| Recurring financial income | 75 | €36 | €610 | +€573 | +1,584% |
| Financial charges | 65/66B | €1,273 | €979 | -€294 | -23.1% |
| Recurring financial charges | 65 | €1,273 | €979 | -€294 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €9,504 | €10,005 | +€502 | +5.3% |
| Profit (loss) for the period | 9904 | €9,504 | €10,005 | +€502 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,504 | €10,005 | +€502 | +5.3% |
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 25 October 2026 via checked.be.