DELDEC: 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.
DELDEC
Largest movements
- Cash +€4,546
up €4,546 (+40.5%), from €11,219 to €15,766
mainly Trade debts (+€19,184) and Depreciation (+€7,392)
- Receivables within one year -€3,288
down €3,288 (-24.9%), from €13,214 to €9,925
of which Trade receivables: -€7,530
- Tangible fixed assets -€1,430
down €1,430 (-5.6%), from €25,509 to €24,079
of which Other tangible fixed assets: -€1,351
- Stocks and contracts -€1,026
down €1,026 (-9.8%), from €10,452 to €9,426
- Profit (loss) carried forward -€27,386
down €27,386 (-772.6%), from -€3,545 to -€30,930
- Trade debts +€19,184
up €19,184 (+65.3%), from €29,399 to €48,583
- Tax, wage and social debts +€5,399
up €5,399 (+109.7%), from €4,921 to €10,320
- Other debts +€1,331
up €1,331 (+50.5%), from €2,635 to €3,966
- Other operating charges +€21,259
up €21,259 (+265.1%), from €8,019 to €29,278
- Depreciation +€4,223
up €4,223 (+133.2%), from €3,169 to €7,392
- Gross operating margin +€3,141
up €3,141 (+12.0%), from €26,117 to €29,258
- Financial charges +€3,019
up €3,019 (+322.9%), from €935 to €3,953
- Staff costs -€1,556
down €1,556 (-8.9%), from €17,510 to €15,954
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 | €68,410 | €66,938 | -€1,472 | -2.2% |
| Formation expenses | 20 | €2,529 | €1,961 | -€568 | -22.5% |
| Fixed assets | 21/28 | €30,877 | €29,785 | -€1,091 | -3.5% |
| Tangible fixed assets | 22/27 | €25,509 | €24,079 | -€1,430 | -5.6% |
| Plant, machinery and equipment | 23 | €16,917 | €17,534 | +€617 | +3.6% |
| Furniture and vehicles | 24 | €1,841 | €1,145 | -€696 | -37.8% |
| Other tangible fixed assets | 26 | €6,752 | €5,401 | -€1,351 | -20.0% |
| Financial fixed assets | 28 | €5,368 | €5,706 | +€339 | +6.3% |
| Current assets | 29/58 | €35,005 | €35,192 | +€187 | +0.5% |
| Stocks and contracts in progress | 3 | €10,452 | €9,426 | -€1,026 | -9.8% |
| Stocks | 30/36 | €10,452 | €9,426 | -€1,026 | -9.8% |
| Amounts receivable within one year | 40/41 | €13,214 | €9,925 | -€3,288 | -24.9% |
| Trade receivables | 40 | €8,813 | €1,283 | -€7,530 | -85.4% |
| Other amounts receivable | 41 | €4,401 | €8,642 | +€4,241 | +96.4% |
| Cash at bank and in hand | 54/58 | €11,219 | €15,766 | +€4,546 | +40.5% |
| Deferred charges and accrued income | 490/1 | €120 | €76 | -€44 | -36.8% |
| Total equity and liabilities | 10/49 | €68,410 | €66,938 | -€1,472 | -2.2% |
| Equity | 10/15 | €31,455 | €4,070 | -€27,386 | -87.1% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,545 | -€30,930 | -€27,386 | -772.6% |
| Amounts payable | 17/49 | €36,955 | €62,869 | +€25,914 | +70.1% |
| Amounts payable within one year | 42/48 | €36,955 | €62,869 | +€25,914 | +70.1% |
| Trade debts | 44 | €29,399 | €48,583 | +€19,184 | +65.3% |
| Suppliers | 440/4 | €29,399 | €48,583 | +€19,184 | +65.3% |
| Taxes, remuneration and social security | 45 | €4,921 | €10,320 | +€5,399 | +109.7% |
| Taxes | 450/3 | €4,921 | €10,320 | +€5,399 | +109.7% |
| Other amounts payable | 47/48 | €2,635 | €3,966 | +€1,331 | +50.5% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Remuneration, social security and pensions | 62 | €17,510 | €15,954 | -€1,556 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,169 | €7,392 | +€4,223 | +133.2% |
| Other operating charges | 640/8 | €8,019 | €29,278 | +€21,259 | +265.1% |
| Gross operating margin | 9900 | €26,117 | €29,258 | +€3,141 | +12.0% |
| Operating profit (loss) | 9901 | -€2,581 | -€23,366 | -€20,785 | -805.2% |
| Financial income | 75/76B | - | €62 | +€62 | |
| Recurring financial income | 75 | - | €62 | +€62 | |
| Financial charges | 65/66B | €935 | €3,953 | +€3,019 | +322.9% |
| Recurring financial charges | 65 | €935 | €3,953 | +€3,019 | +322.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,516 | -€27,258 | -€23,742 | -675.2% |
| Income taxes | 67/77 | €28 | €128 | +€100 | +351.5% |
| Profit (loss) for the period | 9904 | -€3,545 | -€27,386 | -€23,841 | -672.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,545 | -€27,386 | -€23,841 | -672.6% |
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 28 September 2026 via checked.be.