DELCLE: 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.
DELCLE
Largest movements
- Financial fixed assets +€951,891
up €951,891 (+951891.4%), from €100 to €951,991
- Tangible fixed assets +€46,118
up €46,118 (+341.4%), from €13,508 to €59,626
of which Leasing and similar rights: +€45,040
- Receivables after one year -€31,000
down €31,000 (-100.0%), from €31,000 to €0
- Cash -€11,603
down €11,603 (-86.0%), from €13,495 to €1,892
mainly Investment in fixed assets (net) (-€1.0m)
- Other debts +€868,347
up €868,347, from €0 to €868,347
- Profit (loss) carried forward +€35,526
up €35,526 (+8.9%), from -€400,272 to -€364,746
- Debts after one year +€34,940
new in 2025: €34,940
- Current portion of long-term debt +€11,821
new in 2025: €11,821
- Gross operating margin +€36,841
up €36,841 (+141.6%), from €26,015 to €62,856
- Depreciation +€18,095
up €18,095 (+377.5%), from €4,793 to €22,888
- Financial income -€1,819
down €1,819 (-100.0%), from €1,819 to €0
- Other operating charges +€1,359
up €1,359 (+265.8%), from €511 to €1,870
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 | €173,550 | €1,128,842 | +€955,291 | +550.4% |
| Fixed assets | 21/28 | €13,608 | €1,011,618 | +€998,009 | +7333.9% |
| Tangible fixed assets | 22/27 | €13,508 | €59,626 | +€46,118 | +341.4% |
| Plant, machinery and equipment | 23 | €9,233 | €7,349 | -€1,884 | -20.4% |
| Furniture and vehicles | 24 | €4,275 | €7,237 | +€2,962 | +69.3% |
| Leasing and similar rights | 25 | - | €45,040 | +€45,040 | |
| Financial fixed assets | 28 | €100 | €951,991 | +€951,891 | +951891.4% |
| Current assets | 29/58 | €159,942 | €117,224 | -€42,718 | -26.7% |
| Amounts receivable after more than one year | 29 | €31,000 | €0 | -€31,000 | -100.0% |
| Other amounts receivable | 291 | €31,000 | €0 | -€31,000 | -100.0% |
| Stocks and contracts in progress | 3 | €29,445 | €27,500 | -€1,945 | -6.6% |
| Stocks | 30/36 | €29,445 | €27,500 | -€1,945 | -6.6% |
| Amounts receivable within one year | 40/41 | €84,407 | €85,942 | +€1,535 | +1.8% |
| Trade receivables | 40 | €11,928 | €70,011 | +€58,083 | +486.9% |
| Other amounts receivable | 41 | €72,479 | €15,931 | -€56,547 | -78.0% |
| Cash at bank and in hand | 54/58 | €13,495 | €1,892 | -€11,603 | -86.0% |
| Deferred charges and accrued income | 490/1 | €1,596 | €1,890 | +€295 | +18.5% |
| Total equity and liabilities | 10/49 | €173,550 | €1,128,842 | +€955,291 | +550.4% |
| Equity | 10/15 | €172,191 | €207,717 | +€35,526 | +20.6% |
| Contributions | 10/11 | €387,000 | €387,000 | = | 0.0% |
| Reserves | 13 | €185,463 | €185,463 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €0 | -€6,200 | -100.0% |
| Reserves not available under the articles | 1311 | €6,200 | €0 | -€6,200 | -100.0% |
| Distributable reserves | 133 | €179,263 | €185,463 | +€6,200 | +3.5% |
| Profit (loss) carried forward | 14 | -€400,272 | -€364,746 | +€35,526 | +8.9% |
| Amounts payable | 17/49 | €1,359 | €921,125 | +€919,766 | +67660.2% |
| Amounts payable after more than one year | 17 | - | €34,940 | +€34,940 | |
| Financial debts | 170/4 | - | €34,940 | +€34,940 | |
| Amounts payable within one year | 42/48 | €1,359 | €886,148 | +€884,788 | +65087.2% |
| Current portion of amounts payable after more than one year | 42 | - | €11,821 | +€11,821 | |
| Financial debts | 43 | €0 | €508 | +€508 | |
| Credit institutions | 430/8 | €0 | €508 | +€508 | |
| Trade debts | 44 | €1,288 | €2,383 | +€1,095 | +85.0% |
| Suppliers | 440/4 | €1,288 | €2,383 | +€1,095 | +85.0% |
| Taxes, remuneration and social security | 45 | €71 | €3,089 | +€3,017 | +4220.5% |
| Taxes | 450/3 | €71 | €3,089 | +€3,017 | +4220.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €868,347 | +€868,347 | |
| Accrued charges and deferred income | 492/3 | - | €38 | +€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,793 | €22,888 | +€18,095 | +377.5% |
| Other operating charges | 640/8 | €511 | €1,870 | +€1,359 | +265.8% |
| Gross operating margin | 9900 | €26,015 | €62,856 | +€36,841 | +141.6% |
| Operating profit (loss) | 9901 | €20,711 | €38,098 | +€17,387 | +84.0% |
| Financial income | 75/76B | €1,819 | €0 | -€1,819 | -100.0% |
| Recurring financial income | 75 | €1,819 | €0 | -€1,819 | -100.0% |
| Financial charges | 65/66B | €2,007 | €2,198 | +€191 | +9.5% |
| Recurring financial charges | 65 | €2,007 | €2,198 | +€191 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €20,523 | €35,900 | +€15,377 | +74.9% |
| Income taxes | 67/77 | €71 | €374 | +€303 | +423.2% |
| Profit (loss) for the period | 9904 | €20,452 | €35,526 | +€15,074 | +73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,452 | €35,526 | +€15,074 | +73.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.