DELCA GROUP: 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.
DELCA GROUP
Largest movements
- Financial fixed assets -€2.5m
down €2.5m (-100.0%), from €2.5m to €0
- Receivables within one year +€225,949
new in 2025: €225,949
- Profit (loss) carried forward -€2.3m
down €2.3m (-572.6%), from -€394,189 to -€2.7m
- Other debts -€360,156
down €360,156 (-95.8%), from €375,766 to €15,609
- Trade debts +€308,675
up €308,675 (+14951.1%), from €2,065 to €310,740
- Gross operating margin -€122,131
down €122,131 (-964.7%), from -€12,660 to -€134,791
- Purchases and services -€12,660
no longer reported in 2025 (was €12,660)
- Financial charges -€1,845
down €1,845 (-17.0%), from €10,866 to €9,021
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 | €2,537,244 | €228,560 | -€2.3m | -91.0% |
| Fixed assets | 21/28 | €2,535,000 | €0 | -€2.5m | -100.0% |
| Financial fixed assets | 28 | €2,535,000 | €0 | -€2.5m | -100.0% |
| Current assets | 29/58 | €2,244 | €228,560 | +€226,317 | +10087.5% |
| Amounts receivable within one year | 40/41 | - | €225,949 | +€225,949 | |
| Other amounts receivable | 41 | - | €225,949 | +€225,949 | |
| Cash at bank and in hand | 54/58 | €343 | €711 | +€368 | +107.5% |
| Deferred charges and accrued income | 490/1 | €1,901 | €1,901 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,537,244 | €228,560 | -€2.3m | -91.0% |
| Equity | 10/15 | -€375,589 | -€2,632,789 | -€2.3m | -601.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€394,189 | -€2,651,389 | -€2.3m | -572.6% |
| Amounts payable | 17/49 | €2,912,832 | €2,861,349 | -€51,484 | -1.8% |
| Amounts payable after more than one year | 17 | €2,535,000 | €2,535,000 | = | 0.0% |
| Financial debts | 170/4 | €2,535,000 | €2,535,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €377,830 | €326,349 | -€51,481 | -13.6% |
| Trade debts | 44 | €2,065 | €310,740 | +€308,675 | +14951.1% |
| Suppliers | 440/4 | €2,065 | €310,740 | +€308,675 | +14951.1% |
| Other amounts payable | 47/48 | €375,766 | €15,609 | -€360,156 | -95.8% |
| Accrued charges and deferred income | 492/3 | €2 | €0 | -€2 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,660 | - | -€12,660 | |
| Other operating charges | 640/8 | €1,075 | €1,094 | +€18 | +1.7% |
| Non-recurring operating charges | 66A | - | €2,112,294 | +€2.1m | |
| Gross operating margin | 9900 | -€12,660 | -€134,791 | -€122,131 | -964.7% |
| Operating profit (loss) | 9901 | -€13,735 | -€2,248,179 | -€2.2m | -16267.8% |
| Financial charges | 65/66B | €10,866 | €9,021 | -€1,845 | -17.0% |
| Recurring financial charges | 65 | €10,866 | €9,021 | -€1,845 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,602 | -€2,257,200 | -€2.2m | -9075.0% |
| Profit (loss) for the period | 9904 | -€24,602 | -€2,257,200 | -€2.2m | -9075.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,602 | -€2,257,200 | -€2.2m | -9075.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.