DELCONCY: 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.
DELCONCY
Largest movements
- Cash +€23,758
up €23,758, from €0 to €23,758
mainly Net result for the year (+€45,540) and Depreciation (+€17,838)
- Tangible fixed assets -€17,838
down €17,838 (-13.5%), from €132,112 to €114,274
- Receivables within one year +€10,288
up €10,288 (+7.2%), from €142,138 to €152,426
of which Trade receivables: +€7,424
- Reserves +€62,710
up €62,710 (+237.6%), from €26,392 to €89,102
of which Distributable reserves: +€62,710
- Trade debts -€38,958
down €38,958 (-97.0%), from €40,182 to €1,224
- Current portion of long-term debt +€14,041
up €14,041 (+56.5%), from €24,859 to €38,900
- Short-term financial debts -€12,727
down €12,727 (-57.2%), from €22,241 to €9,514
of which Credit institutions: -€8,574
- Tax, wage and social debts -€5,424
no longer reported in 2024 (was €5,424)
- Gross operating margin -€18,634
down €18,634 (-15.8%), from €117,755 to €99,121
- Financial income -€14,505
no longer reported in 2024 (was €14,505)
- Taxes +€11,217
up €11,217 (+309.8%), from €3,621 to €14,838
- Financial charges +€10,084
up €10,084 (+120.6%), from €8,360 to €18,444
- Other operating charges -€1,906
down €1,906 (-43.6%), from €4,367 to €2,461
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.
Cash bridge derived
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 | €275,050 | €291,258 | +€16,208 | +5.9% |
| Fixed assets | 21/28 | €132,912 | €115,074 | -€17,838 | -13.4% |
| Tangible fixed assets | 22/27 | €132,112 | €114,274 | -€17,838 | -13.5% |
| Land and buildings | 22 | €132,112 | €114,274 | -€17,838 | -13.5% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €142,138 | €176,184 | +€34,046 | +24.0% |
| Amounts receivable within one year | 40/41 | €142,138 | €152,426 | +€10,288 | +7.2% |
| Trade receivables | 40 | €24,750 | €32,174 | +€7,424 | +30.0% |
| Other amounts receivable | 41 | €117,388 | €120,252 | +€2,864 | +2.4% |
| Cash at bank and in hand | 54/58 | €0 | €23,758 | +€23,758 | |
| Total equity and liabilities | 10/49 | €275,050 | €291,258 | +€16,208 | +5.9% |
| Equity | 10/15 | €44,992 | €107,702 | +€62,710 | +139.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,392 | €89,102 | +€62,710 | +237.6% |
| 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 | €24,532 | €87,242 | +€62,710 | +255.6% |
| Amounts payable | 17/49 | €230,058 | €183,556 | -€46,502 | -20.2% |
| Amounts payable after more than one year | 17 | €137,352 | €133,918 | -€3,434 | -2.5% |
| Financial debts | 170/4 | €137,352 | €133,918 | -€3,434 | -2.5% |
| Amounts payable within one year | 42/48 | €92,706 | €49,638 | -€43,068 | -46.5% |
| Current portion of amounts payable after more than one year | 42 | €24,859 | €38,900 | +€14,041 | +56.5% |
| Financial debts | 43 | €22,241 | €9,514 | -€12,727 | -57.2% |
| Credit institutions | 430/8 | €8,574 | - | -€8,574 | |
| Other loans | 439 | €13,667 | €9,514 | -€4,153 | -30.4% |
| Trade debts | 44 | €40,182 | €1,224 | -€38,958 | -97.0% |
| Suppliers | 440/4 | €40,182 | €1,224 | -€38,958 | -97.0% |
| Taxes, remuneration and social security | 45 | €5,424 | - | -€5,424 | |
| Taxes | 450/3 | €5,424 | - | -€5,424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,838 | €17,838 | = | 0.0% |
| Other operating charges | 640/8 | €4,367 | €2,461 | -€1,906 | -43.6% |
| Gross operating margin | 9900 | €117,755 | €99,121 | -€18,634 | -15.8% |
| Operating profit (loss) | 9901 | €95,550 | €78,822 | -€16,728 | -17.5% |
| Financial income | 75/76B | €14,505 | - | -€14,505 | |
| Recurring financial income | 75 | €14,505 | - | -€14,505 | |
| Financial charges | 65/66B | €8,360 | €18,444 | +€10,084 | +120.6% |
| Recurring financial charges | 65 | €8,360 | €18,444 | +€10,084 | +120.6% |
| Profit (loss) for the period before taxes | 9903 | €101,695 | €60,378 | -€41,317 | -40.6% |
| Income taxes | 67/77 | €3,621 | €14,838 | +€11,217 | +309.8% |
| Profit (loss) for the period | 9904 | €98,074 | €45,540 | -€52,534 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €98,074 | €45,540 | -€52,534 | -53.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.