DELCOFISC SCPRL: 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.
DELCOFISC SCPRL
Largest movements
- Cash +€8,978
up €8,978 (+18.4%), from €48,837 to €57,815
mainly Net result for the year (+€42,528) and Depreciation (+€14,486)
- Tangible fixed assets -€8,826
down €8,826 (-3.2%), from €276,068 to €267,242
of which Land and buildings: -€5,999
- Reserves +€37,000
up €37,000 (+71.3%), from €51,860 to €88,860
of which Distributable reserves: +€37,000
- Other debts -€20,456
down €20,456 (-71.2%), from €28,736 to €8,280
- Debts after one year -€14,862
down €14,862 (-8.8%), from €169,752 to €154,890
- Gross operating margin +€15,752
up €15,752 (+19.6%), from €80,391 to €96,143
- Taxes +€4,737
up €4,737 (+44.9%), from €10,553 to €15,291
- Staff costs -€1,752
down €1,752 (-9.2%), from €19,009 to €17,257
- Other operating charges +€1,285
up €1,285 (+42.1%), from €3,055 to €4,340
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 | €367,167 | €364,410 | -€2,757 | -0.8% |
| Fixed assets | 21/28 | €276,243 | €267,417 | -€8,826 | -3.2% |
| Tangible fixed assets | 22/27 | €276,068 | €267,242 | -€8,826 | -3.2% |
| Land and buildings | 22 | €227,502 | €221,503 | -€5,999 | -2.6% |
| Plant, machinery and equipment | 23 | €48,261 | €45,740 | -€2,521 | -5.2% |
| Furniture and vehicles | 24 | €306 | - | -€306 | |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €90,923 | €96,992 | +€6,069 | +6.7% |
| Amounts receivable within one year | 40/41 | €39,325 | €35,714 | -€3,610 | -9.2% |
| Trade receivables | 40 | €39,319 | €35,709 | -€3,610 | -9.2% |
| Other amounts receivable | 41 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,837 | €57,815 | +€8,978 | +18.4% |
| Deferred charges and accrued income | 490/1 | €2,762 | €3,463 | +€701 | +25.4% |
| Total equity and liabilities | 10/49 | €367,167 | €364,410 | -€2,757 | -0.8% |
| Equity | 10/15 | €118,659 | €155,788 | +€37,128 | +31.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,860 | €88,860 | +€37,000 | +71.3% |
| 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 | €50,000 | €87,000 | +€37,000 | +74.0% |
| Profit (loss) carried forward | 14 | €60,599 | €60,728 | +€128 | +0.2% |
| Amounts payable | 17/49 | €248,508 | €208,622 | -€39,885 | -16.0% |
| Amounts payable after more than one year | 17 | €169,752 | €154,890 | -€14,862 | -8.8% |
| Financial debts | 170/4 | €169,752 | €154,890 | -€14,862 | -8.8% |
| Amounts payable within one year | 42/48 | €78,756 | €53,732 | -€25,024 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €14,704 | €14,862 | +€157 | +1.1% |
| Trade debts | 44 | €11,139 | €9,112 | -€2,027 | -18.2% |
| Suppliers | 440/4 | €11,139 | €9,112 | -€2,027 | -18.2% |
| Taxes, remuneration and social security | 45 | €24,177 | €21,479 | -€2,698 | -11.2% |
| Taxes | 450/3 | €20,852 | €17,922 | -€2,930 | -14.1% |
| Remuneration and social security | 454/9 | €3,324 | €3,556 | +€232 | +7.0% |
| Other amounts payable | 47/48 | €28,736 | €8,280 | -€20,456 | -71.2% |
| Remuneration, social security and pensions | 62 | €19,009 | €17,257 | -€1,752 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,161 | €14,486 | -€675 | -4.5% |
| Other operating charges | 640/8 | €3,055 | €4,340 | +€1,285 | +42.1% |
| Gross operating margin | 9900 | €80,391 | €96,143 | +€15,752 | +19.6% |
| Operating profit (loss) | 9901 | €43,166 | €60,061 | +€16,895 | +39.1% |
| Financial income | 75/76B | €756 | €2 | -€754 | -99.7% |
| Recurring financial income | 75 | €756 | €2 | -€754 | -99.7% |
| Financial charges | 65/66B | €2,251 | €2,244 | -€7 | -0.3% |
| Recurring financial charges | 65 | €2,251 | €2,244 | -€7 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €41,671 | €57,819 | +€16,148 | +38.8% |
| Income taxes | 67/77 | €10,553 | €15,291 | +€4,737 | +44.9% |
| Profit (loss) for the period | 9904 | €31,118 | €42,528 | +€11,411 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,118 | €42,528 | +€11,411 | +36.7% |
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 27 October 2026 via checked.be.