DELCLA: 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.
DELCLA
Largest movements
- Stocks and contracts +€26,017
new in 2025: €26,017
- Receivables within one year -€7,831
down €7,831 (-84.2%), from €9,298 to €1,467
of which Trade receivables: -€9,085
- Cash +€6,296
up €6,296 (+65.7%), from €9,587 to €15,883
mainly Short-term financial debts (+€25,000) and Advances received (+€11,646)
- Tangible fixed assets -€5,122
down €5,122 (-5.2%), from €99,185 to €94,063
of which Land and buildings: -€4,390
- Short-term financial debts +€25,000
up €25,000 (+50.0%), from €50,000 to €75,000
- Advances received +€11,646
new in 2025: €11,646
- Profit (loss) carried forward -€8,508
down €8,508 (-35.8%), from -€23,786 to -€32,294
- Debts after one year -€6,668
down €6,668 (-32.4%), from €20,556 to €13,889
- Other debts +€1,392
up €1,392 (+4.8%), from €29,083 to €30,475
- Gross operating margin +€8,931
up €8,931, from -€5,639 to €3,292
- Financial charges -€554
down €554 (-9.0%), from €6,141 to €5,586
- Financial income -€349
down €349 (-92.7%), from €376 to €28
- Depreciation -€239
down €239 (-4.5%), from €5,361 to €5,122
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 | €118,071 | €138,725 | +€20,654 | +17.5% |
| Fixed assets | 21/28 | €99,185 | €94,063 | -€5,122 | -5.2% |
| Tangible fixed assets | 22/27 | €99,185 | €94,063 | -€5,122 | -5.2% |
| Land and buildings | 22 | €97,579 | €93,189 | -€4,390 | -4.5% |
| Furniture and vehicles | 24 | €1,606 | €874 | -€732 | -45.6% |
| Current assets | 29/58 | €18,886 | €44,662 | +€25,777 | +136% |
| Stocks and contracts in progress | 3 | - | €26,017 | +€26,017 | |
| Stocks | 30/36 | - | €26,017 | +€26,017 | |
| Amounts receivable within one year | 40/41 | €9,298 | €1,467 | -€7,831 | -84.2% |
| Trade receivables | 40 | €9,085 | - | -€9,085 | |
| Other amounts receivable | 41 | €214 | €1,467 | +€1,253 | +586% |
| Cash at bank and in hand | 54/58 | €9,587 | €15,883 | +€6,296 | +65.7% |
| Deferred charges and accrued income | 490/1 | - | €1,295 | +€1,295 | |
| Total equity and liabilities | 10/49 | €118,071 | €138,725 | +€20,654 | +17.5% |
| Equity | 10/15 | €159 | -€8,349 | -€8,508 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,745 | €17,745 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,885 | €15,885 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,786 | -€32,294 | -€8,508 | -35.8% |
| Amounts payable | 17/49 | €117,912 | €147,075 | +€29,162 | +24.7% |
| Amounts payable after more than one year | 17 | €20,556 | €13,889 | -€6,668 | -32.4% |
| Financial debts | 170/4 | €20,556 | €13,889 | -€6,668 | -32.4% |
| Amounts payable within one year | 42/48 | €97,356 | €133,186 | +€35,830 | +36.8% |
| Current portion of amounts payable after more than one year | 42 | €6,667 | €6,668 | +€1 | 0.0% |
| Financial debts | 43 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Credit institutions | 430/8 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Trade debts | 44 | €10,252 | €9,397 | -€855 | -8.3% |
| Suppliers | 440/4 | €10,252 | €9,397 | -€855 | -8.3% |
| Advances received on contracts in progress | 46 | - | €11,646 | +€11,646 | |
| Taxes, remuneration and social security | 45 | €1,354 | - | -€1,354 | |
| Taxes | 450/3 | €1,354 | - | -€1,354 | |
| Other amounts payable | 47/48 | €29,083 | €30,475 | +€1,392 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,361 | €5,122 | -€239 | -4.5% |
| Other operating charges | 640/8 | €1,088 | €1,119 | +€31 | +2.8% |
| Gross operating margin | 9900 | -€5,639 | €3,292 | +€8,931 | |
| Operating profit (loss) | 9901 | -€12,088 | -€2,949 | +€9,139 | +75.6% |
| Financial income | 75/76B | €376 | €28 | -€349 | -92.7% |
| Recurring financial income | 75 | €376 | €28 | -€349 | -92.7% |
| Financial charges | 65/66B | €6,141 | €5,586 | -€554 | -9.0% |
| Recurring financial charges | 65 | €6,141 | €5,586 | -€554 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,852 | -€8,508 | +€9,345 | +52.3% |
| Profit (loss) for the period | 9904 | -€17,852 | -€8,508 | +€9,345 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,852 | -€8,508 | +€9,345 | +52.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.