DELDECK: 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.
DELDECK
Largest movements
- Cash -€223,175
down €223,175 (-99.8%), from €223,520 to €345
mainly Receivables within one year (-€220,969) and Net result for the year (-€48,150)
- Receivables within one year +€220,969
up €220,969 (+2444.4%), from €9,040 to €230,008
of which Other amounts receivable: +€219,087
- Tangible fixed assets -€64,662
down €64,662 (-8.4%), from €773,173 to €708,510
of which Land and buildings: -€32,803
- Profit (loss) carried forward -€42,983
down €42,983 (-183.8%), from -€23,380 to -€66,364
- Debts after one year -€20,333
down €20,333 (-40.0%), from €50,833 to €30,499
- Gross operating margin -€120,777
down €120,777 (-84.6%), from €142,694 to €21,917
- Financial income +€6,944
up €6,944 (+2859.5%), from €243 to €7,187
- Depreciation +€6,772
up €6,772 (+11.7%), from €57,890 to €64,662
- Other operating charges -€5,437
down €5,437 (-32.4%), from €16,772 to €11,335
- Financial charges -€2,827
down €2,827 (-45.5%), from €6,217 to €3,390
of which Non-recurring financial charges: -€2,470
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 | €1,010,351 | €942,606 | -€67,745 | -6.7% |
| Fixed assets | 21/28 | €773,173 | €708,510 | -€64,662 | -8.4% |
| Tangible fixed assets | 22/27 | €773,173 | €708,510 | -€64,662 | -8.4% |
| Land and buildings | 22 | €641,237 | €608,433 | -€32,803 | -5.1% |
| Plant, machinery and equipment | 23 | €1,188 | €941 | -€248 | -20.8% |
| Furniture and vehicles | 24 | €130,747 | €99,136 | -€31,611 | -24.2% |
| Current assets | 29/58 | €237,179 | €234,096 | -€3,083 | -1.3% |
| Amounts receivable within one year | 40/41 | €9,040 | €230,008 | +€220,969 | +2444.4% |
| Trade receivables | 40 | - | €1,881 | +€1,881 | |
| Other amounts receivable | 41 | €9,040 | €228,127 | +€219,087 | +2423.6% |
| Cash at bank and in hand | 54/58 | €223,520 | €345 | -€223,175 | -99.8% |
| Deferred charges and accrued income | 490/1 | €4,619 | €3,742 | -€877 | -19.0% |
| Total equity and liabilities | 10/49 | €1,010,351 | €942,606 | -€67,745 | -6.7% |
| Equity | 10/15 | €303,585 | €255,435 | -€48,150 | -15.9% |
| Contributions | 10/11 | €63,213 | €63,213 | = | 0.0% |
| Capital | 10 | €63,213 | €63,213 | = | 0.0% |
| Issued capital | 100 | €63,213 | €63,213 | = | 0.0% |
| Reserves | 13 | €263,753 | €258,586 | -€5,167 | -2.0% |
| Non-distributable reserves | 130/1 | €6,321 | €6,321 | = | 0.0% |
| Legal reserve | 130 | €6,321 | €6,321 | = | 0.0% |
| Tax-exempt reserves | 132 | €118,613 | €113,446 | -€5,167 | -4.4% |
| Distributable reserves | 133 | €138,819 | €138,819 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,380 | -€66,364 | -€42,983 | -183.8% |
| Provisions and deferred taxes | 16 | €53,440 | €50,895 | -€2,545 | -4.8% |
| Deferred taxes | 168 | €53,440 | €50,895 | -€2,545 | -4.8% |
| Amounts payable | 17/49 | €653,326 | €636,276 | -€17,050 | -2.6% |
| Amounts payable after more than one year | 17 | €50,833 | €30,499 | -€20,333 | -40.0% |
| Financial debts | 170/4 | €50,833 | €30,499 | -€20,333 | -40.0% |
| Amounts payable within one year | 42/48 | €601,193 | €603,895 | +€2,702 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €20,333 | €20,333 | = | 0.0% |
| Financial debts | 43 | - | €6,983 | +€6,983 | |
| Credit institutions | 430/8 | - | €6,983 | +€6,983 | |
| Trade debts | 44 | €7,147 | €11,949 | +€4,802 | +67.2% |
| Suppliers | 440/4 | €7,147 | €11,949 | +€4,802 | +67.2% |
| Taxes, remuneration and social security | 45 | €9,008 | €3,624 | -€5,384 | -59.8% |
| Taxes | 450/3 | €9,008 | €3,624 | -€5,384 | -59.8% |
| Other amounts payable | 47/48 | €564,705 | €561,007 | -€3,699 | -0.7% |
| Accrued charges and deferred income | 492/3 | €1,300 | €1,881 | +€581 | +44.7% |
| Non-recurring operating income | 76A | €200,479 | €0 | -€200,479 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,890 | €64,662 | +€6,772 | +11.7% |
| Other operating charges | 640/8 | €16,772 | €11,335 | -€5,437 | -32.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €142,694 | €21,917 | -€120,777 | -84.6% |
| Operating profit (loss) | 9901 | €68,032 | -€54,081 | -€122,112 | |
| Financial income | 75/76B | €243 | €7,187 | +€6,944 | +2859.5% |
| Recurring financial income | 75 | €243 | €7,187 | +€6,944 | +2859.5% |
| Financial charges | 65/66B | €6,217 | €3,390 | -€2,827 | -45.5% |
| Recurring financial charges | 65 | €3,747 | €3,390 | -€356 | -9.5% |
| Non-recurring financial charges | 66B | €2,470 | €0 | -€2,470 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €62,057 | -€50,284 | -€112,342 | |
| Transfer from deferred taxes | 780 | €2,545 | €2,545 | +€0 | 0.0% |
| Income taxes | 67/77 | €3,213 | €411 | -€2,803 | -87.2% |
| Profit (loss) for the period | 9904 | €61,389 | -€48,150 | -€109,539 | |
| Transfer from tax-exempt reserves | 789 | €5,167 | €5,167 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,556 | -€42,983 | -€109,539 |
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 2 October 2026 via checked.be.