DELCO: 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.
DELCO
Largest movements
- Receivables within one year -€77,663
down €77,663 (-64.8%), from €119,918 to €42,255
of which Trade receivables: -€78,326
- Cash -€1,369
down €1,369 (-99.2%), from €1,380 to €11
mainly Net result for the year (-€40,859) and Tax, wage and social debts (-€36,511)
- Profit (loss) carried forward -€40,859
down €40,859 (-93.4%), from €43,754 to €2,895
- Tax, wage and social debts -€36,511
down €36,511 (-85.4%), from €42,766 to €6,256
of which Taxes: -€35,991
- Trade debts -€5,180
down €5,180 (-24.6%), from €21,026 to €15,846
- Other debts +€3,518
up €3,518 (+29.9%), from €11,751 to €15,270
- Gross operating margin -€32,696
down €32,696 (-746%), from -€4,381 to -€37,077
- Financial charges +€1,193
up €1,193 (+207%), from €576 to €1,770
- Financial income -€638
down €638 (-62.2%), from €1,026 to €388
of which Financial income: -€638
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,298 | €42,266 | -€79,032 | -65.2% |
| Current assets | 29/58 | €121,298 | €42,266 | -€79,032 | -65.2% |
| Amounts receivable within one year | 40/41 | €119,918 | €42,255 | -€77,663 | -64.8% |
| Trade receivables | 40 | €119,918 | €41,592 | -€78,326 | -65.3% |
| Other amounts receivable | 41 | - | €663 | +€663 | |
| Cash at bank and in hand | 54/58 | €1,380 | €11 | -€1,369 | -99.2% |
| Total equity and liabilities | 10/49 | €121,298 | €42,266 | -€79,032 | -65.2% |
| Equity | 10/15 | €45,754 | €4,895 | -€40,859 | -89.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,754 | €2,895 | -€40,859 | -93.4% |
| Amounts payable | 17/49 | €75,543 | €37,371 | -€38,172 | -50.5% |
| Amounts payable within one year | 42/48 | €75,543 | €37,371 | -€38,172 | -50.5% |
| Trade debts | 44 | €21,026 | €15,846 | -€5,180 | -24.6% |
| Suppliers | 440/4 | €21,026 | €15,846 | -€5,180 | -24.6% |
| Taxes, remuneration and social security | 45 | €42,766 | €6,256 | -€36,511 | -85.4% |
| Taxes | 450/3 | €42,246 | €6,256 | -€35,991 | -85.2% |
| Remuneration and social security | 454/9 | €520 | - | -€520 | |
| Other amounts payable | 47/48 | €11,751 | €15,270 | +€3,518 | +29.9% |
| Other operating charges | 640/8 | €45 | - | -€45 | |
| Non-recurring operating charges | 66A | €2,840 | €2,186 | -€654 | -23.0% |
| Gross operating margin | 9900 | -€4,381 | -€37,077 | -€32,696 | -746% |
| Operating profit (loss) | 9901 | -€7,266 | -€39,263 | -€31,997 | -440% |
| Financial income | 75/76B | €1,026 | €388 | -€638 | -62.2% |
| Recurring financial income | 75 | €1,026 | €388 | -€638 | -62.2% |
| Non-recurring financial income | 76B | €1,026 | €388 | -€638 | -62.2% |
| Financial charges | 65/66B | €576 | €1,770 | +€1,193 | +207% |
| Recurring financial charges | 65 | €576 | €1,770 | +€1,193 | +207% |
| Profit (loss) for the period before taxes | 9903 | -€6,817 | -€40,645 | -€33,828 | -496% |
| Income taxes | 67/77 | €390 | €214 | -€176 | -45.1% |
| Profit (loss) for the period | 9904 | -€7,207 | -€40,859 | -€33,653 | -467% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,207 | -€40,859 | -€33,653 | -467% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.