Delcare: 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.
Delcare
Largest movements
- Tangible fixed assets +€4,694
up €4,694 (+305%), from €1,542 to €6,236
of which Other tangible fixed assets: +€4,609
- Deferred charges and accrued income -€4,463
down €4,463 (-16.1%), from €27,741 to €23,278
- Receivables within one year +€687
new in 2025: €687
- Reserves +€8,047
up €8,047 (+30.1%), from €26,712 to €34,758
- Current portion of long-term debt -€5,639
no longer reported in 2025 (was €5,639)
- Tax, wage and social debts -€4,994
down €4,994 (-95.4%), from €5,234 to €240
- Other debts +€4,741
up €4,741 (+552%), from €859 to €5,600
- Trade debts -€1,114
down €1,114 (-86.0%), from €1,296 to €182
- Gross operating margin +€4,600
up €4,600 (+19.6%), from €23,488 to €28,087
- Taxes +€1,317
up €1,317 (+23.4%), from €5,622 to €6,940
- Depreciation -€526
down €526 (-57.8%), from €909 to €384
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 | €46,599 | €47,209 | +€610 | +1.3% |
| Fixed assets | 21/28 | €1,542 | €6,236 | +€4,694 | +305% |
| Tangible fixed assets | 22/27 | €1,542 | €6,236 | +€4,694 | +305% |
| Plant, machinery and equipment | 23 | €656 | €458 | -€199 | -30.3% |
| Furniture and vehicles | 24 | €250 | €534 | +€284 | +114% |
| Other tangible fixed assets | 26 | €636 | €5,245 | +€4,609 | +725% |
| Current assets | 29/58 | €45,058 | €40,973 | -€4,084 | -9.1% |
| Amounts receivable within one year | 40/41 | - | €687 | +€687 | |
| Other amounts receivable | 41 | - | €687 | +€687 | |
| Cash at bank and in hand | 54/58 | €17,317 | €17,008 | -€309 | -1.8% |
| Deferred charges and accrued income | 490/1 | €27,741 | €23,278 | -€4,463 | -16.1% |
| Total equity and liabilities | 10/49 | €46,599 | €47,209 | +€610 | +1.3% |
| Equity | 10/15 | €28,212 | €36,258 | +€8,047 | +28.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €26,712 | €34,758 | +€8,047 | +30.1% |
| Distributable reserves | 133 | €26,712 | €34,758 | +€8,047 | +30.1% |
| Amounts payable | 17/49 | €18,388 | €10,951 | -€7,437 | -40.4% |
| Amounts payable after more than one year | 17 | €809 | €1,390 | +€581 | +71.8% |
| Other amounts payable | 178/9 | €809 | €1,390 | +€581 | +71.8% |
| Amounts payable within one year | 42/48 | €17,579 | €9,549 | -€8,030 | -45.7% |
| Current portion of amounts payable after more than one year | 42 | €5,639 | - | -€5,639 | |
| Financial debts | 43 | €4,551 | €3,527 | -€1,024 | -22.5% |
| Credit institutions | 430/8 | €4,551 | €3,527 | -€1,024 | -22.5% |
| Trade debts | 44 | €1,296 | €182 | -€1,114 | -86.0% |
| Suppliers | 440/4 | €1,296 | €182 | -€1,114 | -86.0% |
| Taxes, remuneration and social security | 45 | €5,234 | €240 | -€4,994 | -95.4% |
| Taxes | 450/3 | €5,234 | €240 | -€4,994 | -95.4% |
| Other amounts payable | 47/48 | €859 | €5,600 | +€4,741 | +552% |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €909 | €384 | -€526 | -57.8% |
| Other operating charges | 640/8 | €608 | €484 | -€124 | -20.4% |
| Gross operating margin | 9900 | €23,488 | €28,087 | +€4,600 | +19.6% |
| Operating profit (loss) | 9901 | €21,970 | €27,219 | +€5,249 | +23.9% |
| Financial income | 75/76B | €7 | €48 | +€41 | +560% |
| Recurring financial income | 75 | €7 | €48 | +€41 | +560% |
| Financial charges | 65/66B | €158 | €281 | +€123 | +77.3% |
| Recurring financial charges | 65 | €158 | €281 | +€123 | +77.3% |
| Profit (loss) for the period before taxes | 9903 | €21,819 | €26,986 | +€5,168 | +23.7% |
| Income taxes | 67/77 | €5,622 | €6,940 | +€1,317 | +23.4% |
| Profit (loss) for the period | 9904 | €16,196 | €20,047 | +€3,850 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,196 | €20,047 | +€3,850 | +23.8% |
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 19 October 2026 via checked.be.