DELAUME: 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.
DELAUME
Largest movements
- Tangible fixed assets -€3,698
down €3,698 (-100.0%), from €3,698 to €0
- Other debts -€2,323
down €2,323 (-43.7%), from €5,312 to €2,989
- Profit (loss) carried forward -€1,375
down €1,375 (-17.6%), from -€7,814 to -€9,189
- Depreciation -€5,177
down €5,177 (-58.3%), from €8,875 to €3,698
- Gross operating margin -€4,172
down €4,172 (-54.7%), from €7,629 to €3,457
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,698 | €0 | -€3,698 | -100.0% |
| Fixed assets | 21/28 | €3,698 | €0 | -€3,698 | -100.0% |
| Tangible fixed assets | 22/27 | €3,698 | €0 | -€3,698 | -100.0% |
| Land and buildings | 22 | €3,698 | €0 | -€3,698 | -100.0% |
| Total equity and liabilities | 10/49 | €3,698 | €0 | -€3,698 | -100.0% |
| Equity | 10/15 | -€1,614 | -€2,989 | -€1,375 | -85.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,814 | -€9,189 | -€1,375 | -17.6% |
| Amounts payable | 17/49 | €5,312 | €2,989 | -€2,323 | -43.7% |
| Amounts payable within one year | 42/48 | €5,312 | €2,989 | -€2,323 | -43.7% |
| Other amounts payable | 47/48 | €5,312 | €2,989 | -€2,323 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,875 | €3,698 | -€5,177 | -58.3% |
| Other operating charges | 640/8 | €1,155 | €1,082 | -€73 | -6.3% |
| Gross operating margin | 9900 | €7,629 | €3,457 | -€4,172 | -54.7% |
| Operating profit (loss) | 9901 | -€2,401 | -€1,323 | +€1,078 | +44.9% |
| Financial charges | 65/66B | €39 | €52 | +€13 | +32.7% |
| Recurring financial charges | 65 | €39 | €52 | +€13 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,440 | -€1,375 | +€1,065 | +43.6% |
| Profit (loss) for the period | 9904 | -€2,440 | -€1,375 | +€1,065 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,440 | -€1,375 | +€1,065 | +43.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.