Deldaco: 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.
Deldaco
Largest movements
- Tangible fixed assets -€66,589
down €66,589 (-3.8%), from €1.8m to €1.7m
- Debts after one year -€185,829
down €185,829 (-14.8%), from €1.3m to €1.1m
- Current portion of long-term debt +€70,540
up €70,540 (+61.2%), from €115,289 to €185,829
- Reserves +€40,454
up €40,454 (+26.3%), from €154,042 to €194,495
- Other debts -€22,044
down €22,044 (-5.3%), from €417,639 to €395,595
- Financial charges -€8,974
down €8,974 (-18.6%), from €48,302 to €39,328
- Gross operating margin +€4,644
up €4,644 (+2.3%), from €203,576 to €208,220
- Taxes +€3,644
up €3,644 (+16.6%), from €22,008 to €25,653
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 | €2,003,014 | €1,913,343 | -€89,671 | -4.5% |
| Fixed assets | 21/28 | €1,930,626 | €1,864,036 | -€66,589 | -3.4% |
| Tangible fixed assets | 22/27 | €1,753,506 | €1,686,916 | -€66,589 | -3.8% |
| Land and buildings | 22 | €1,753,506 | €1,686,916 | -€66,589 | -3.8% |
| Financial fixed assets | 28 | €177,120 | €177,120 | = | 0.0% |
| Current assets | 29/58 | €72,389 | €49,307 | -€23,082 | -31.9% |
| Amounts receivable within one year | 40/41 | €20,000 | €500 | -€19,500 | -97.5% |
| Trade receivables | 40 | €20,000 | €500 | -€19,500 | -97.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €49,277 | €45,428 | -€3,849 | -7.8% |
| Deferred charges and accrued income | 490/1 | €3,112 | €3,379 | +€267 | +8.6% |
| Total equity and liabilities | 10/49 | €2,003,014 | €1,913,343 | -€89,671 | -4.5% |
| Equity | 10/15 | €172,642 | €213,095 | +€40,454 | +23.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €154,042 | €194,495 | +€40,454 | +26.3% |
| Distributable reserves | 133 | €154,042 | €194,495 | +€40,454 | +26.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,830,373 | €1,700,248 | -€130,125 | -7.1% |
| Amounts payable after more than one year | 17 | €1,259,144 | €1,073,314 | -€185,829 | -14.8% |
| Financial debts | 170/4 | €1,259,144 | €1,073,314 | -€185,829 | -14.8% |
| Amounts payable within one year | 42/48 | €555,051 | €605,161 | +€50,110 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €115,289 | €185,829 | +€70,540 | +61.2% |
| Financial debts | 43 | €4,417 | €7,333 | +€2,916 | +66.0% |
| Credit institutions | 430/8 | €4,417 | €7,333 | +€2,916 | +66.0% |
| Trade debts | 44 | €1,418 | €3,251 | +€1,833 | +129.2% |
| Suppliers | 440/4 | €1,418 | €3,251 | +€1,833 | +129.2% |
| Taxes, remuneration and social security | 45 | €16,288 | €13,153 | -€3,135 | -19.2% |
| Taxes | 450/3 | €16,288 | €13,153 | -€3,135 | -19.2% |
| Other amounts payable | 47/48 | €417,639 | €395,595 | -€22,044 | -5.3% |
| Accrued charges and deferred income | 492/3 | €16,178 | €21,772 | +€5,595 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,589 | €66,589 | = | 0.0% |
| Other operating charges | 640/8 | €24,476 | €25,684 | +€1,208 | +4.9% |
| Gross operating margin | 9900 | €203,576 | €208,220 | +€4,644 | +2.3% |
| Operating profit (loss) | 9901 | €112,511 | €115,946 | +€3,436 | +3.1% |
| Financial income | 75/76B | €0 | €490 | +€490 | +2451350.0% |
| Recurring financial income | 75 | €0 | €490 | +€490 | +2451350.0% |
| Financial charges | 65/66B | €48,302 | €39,328 | -€8,974 | -18.6% |
| Recurring financial charges | 65 | €48,302 | €39,328 | -€8,974 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €64,209 | €77,109 | +€12,900 | +20.1% |
| Income taxes | 67/77 | €22,008 | €25,653 | +€3,644 | +16.6% |
| Profit (loss) for the period | 9904 | €42,200 | €51,456 | +€9,256 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,200 | €51,456 | +€9,256 | +21.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.