DELCO ATTRACTIONS: 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 ATTRACTIONS
Largest movements
- Receivables within one year +€99,625
up €99,625 (+298%), from €33,404 to €133,030
of which Trade receivables: +€78,581
- Tangible fixed assets +€87,495
new in 2025: €87,495
of which Land and buildings: +€55,699
- Cash -€28,683
down €28,683 (-81.8%), from €35,074 to €6,391
mainly Receivables within one year (-€99,625) and Investment in fixed assets (net) (-€91,479)
- Debts after one year +€92,197
new in 2025: €92,197
- Profit (loss) carried forward +€50,786
up €50,786 (+231%), from €22,000 to €72,786
- Tax, wage and social debts +€16,873
up €16,873 (+95.6%), from €17,653 to €34,527
of which Taxes: +€9,873
- Other debts -€6,050
no longer reported in 2025 (was €6,050)
- Current portion of long-term debt +€5,250
up €5,250 (+52.5%), from €10,000 to €15,250
- Gross operating margin +€44,056
up €44,056 (+97.2%), from €45,344 to €89,400
- Taxes +€8,859
up €8,859 (+62.5%), from €14,177 to €23,036
- Financial charges +€4,712
up €4,712 (+1,048%), from €450 to €5,161
- Depreciation +€3,405
up €3,405 (+1,333%), from €255 to €3,660
- Other operating charges -€985
down €985 (-13.2%), from €7,462 to €6,477
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 | €69,103 | €227,864 | +€158,761 | +230% |
| Formation expenses | 20 | €625 | €449 | -€176 | -28.2% |
| Fixed assets | 21/28 | - | €87,995 | +€87,995 | |
| Tangible fixed assets | 22/27 | - | €87,495 | +€87,495 | |
| Land and buildings | 22 | - | €55,699 | +€55,699 | |
| Plant, machinery and equipment | 23 | - | €31,795 | +€31,795 | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €68,478 | €139,421 | +€70,942 | +104% |
| Amounts receivable within one year | 40/41 | €33,404 | €133,030 | +€99,625 | +298% |
| Trade receivables | 40 | €31,419 | €110,000 | +€78,581 | +250% |
| Other amounts receivable | 41 | €1,986 | €23,030 | +€21,044 | +1,060% |
| Cash at bank and in hand | 54/58 | €35,074 | €6,391 | -€28,683 | -81.8% |
| Total equity and liabilities | 10/49 | €69,103 | €227,864 | +€158,761 | +230% |
| Equity | 10/15 | €33,000 | €83,786 | +€50,786 | +154% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,000 | €72,786 | +€50,786 | +231% |
| Amounts payable | 17/49 | €36,103 | €144,078 | +€107,975 | +299% |
| Amounts payable after more than one year | 17 | - | €92,197 | +€92,197 | |
| Financial debts | 170/4 | - | €92,197 | +€92,197 | |
| Amounts payable within one year | 42/48 | €36,103 | €51,881 | +€15,777 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €15,250 | +€5,250 | +52.5% |
| Trade debts | 44 | €2,400 | €2,104 | -€296 | -12.4% |
| Suppliers | 440/4 | €2,400 | €2,104 | -€296 | -12.4% |
| Taxes, remuneration and social security | 45 | €17,653 | €34,527 | +€16,873 | +95.6% |
| Taxes | 450/3 | €17,653 | €27,527 | +€9,873 | +55.9% |
| Remuneration and social security | 454/9 | - | €7,000 | +€7,000 | |
| Other amounts payable | 47/48 | €6,050 | - | -€6,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €3,660 | +€3,405 | +1,333% |
| Other operating charges | 640/8 | €7,462 | €6,477 | -€985 | -13.2% |
| Non-recurring operating charges | 66A | - | €280 | +€280 | |
| Gross operating margin | 9900 | €45,344 | €89,400 | +€44,056 | +97.2% |
| Operating profit (loss) | 9901 | €37,627 | €78,983 | +€41,356 | +110% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €450 | €5,161 | +€4,712 | +1,048% |
| Recurring financial charges | 65 | €450 | €5,161 | +€4,712 | +1,048% |
| Profit (loss) for the period before taxes | 9903 | €37,177 | €73,822 | +€36,645 | +98.6% |
| Income taxes | 67/77 | €14,177 | €23,036 | +€8,859 | +62.5% |
| Profit (loss) for the period | 9904 | €23,000 | €50,786 | +€27,786 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €23,000 | €50,786 | +€27,786 | +121% |
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 16 October 2026 via checked.be.