DELDICO: 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.
DELDICO
Largest movements
- Receivables within one year +€21,877
up €21,877 (+31.0%), from €70,606 to €92,483
of which Trade receivables: +€25,777
- Cash -€5,909
no longer reported in 2024 (was €5,909)
mainly Receivables within one year (-€21,877) and Current portion of long-term debt (-€4,733)
- Short-term financial debts +€18,956
new in 2024: €18,956
- Reserves +€5,219
up €5,219 (+13.8%), from €37,946 to €43,165
- Current portion of long-term debt -€4,733
down €4,733 (-84.3%), from €5,616 to €883
- Tax, wage and social debts -€2,638
down €2,638 (-14.4%), from €18,353 to €15,715
- Gross operating margin -€15,624
down €15,624 (-51.2%), from €30,496 to €14,872
- Taxes -€5,324
down €5,324 (-66.0%), from €8,072 to €2,748
- Financial charges +€3,240
up €3,240 (+188.6%), from €1,718 to €4,959
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 | €80,608 | €95,833 | +€15,224 | +18.9% |
| Fixed assets | 21/28 | €4,094 | €3,350 | -€744 | -18.2% |
| Tangible fixed assets | 22/27 | €4,094 | €3,350 | -€744 | -18.2% |
| Plant, machinery and equipment | 23 | €4,094 | €3,350 | -€744 | -18.2% |
| Current assets | 29/58 | €76,514 | €92,483 | +€15,968 | +20.9% |
| Amounts receivable within one year | 40/41 | €70,606 | €92,483 | +€21,877 | +31.0% |
| Trade receivables | 40 | €66,706 | €92,483 | +€25,777 | +38.6% |
| Other amounts receivable | 41 | €3,900 | - | -€3,900 | |
| Cash at bank and in hand | 54/58 | €5,909 | - | -€5,909 | |
| Total equity and liabilities | 10/49 | €80,608 | €95,833 | +€15,224 | +18.9% |
| Equity | 10/15 | €42,946 | €48,165 | +€5,219 | +12.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,946 | €43,165 | +€5,219 | +13.8% |
| Distributable reserves | 133 | €37,946 | €43,165 | +€5,219 | +13.8% |
| Amounts payable | 17/49 | €37,662 | €47,667 | +€10,005 | +26.6% |
| Amounts payable after more than one year | 17 | €2,015 | €1,132 | -€883 | -43.8% |
| Financial debts | 170/4 | €2,015 | €1,132 | -€883 | -43.8% |
| Amounts payable within one year | 42/48 | €35,647 | €46,535 | +€10,888 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €5,616 | €883 | -€4,733 | -84.3% |
| Financial debts | 43 | - | €18,956 | +€18,956 | |
| Credit institutions | 430/8 | - | €18,956 | +€18,956 | |
| Trade debts | 44 | €3,639 | €3,482 | -€157 | -4.3% |
| Suppliers | 440/4 | €3,639 | €3,482 | -€157 | -4.3% |
| Taxes, remuneration and social security | 45 | €18,353 | €15,715 | -€2,638 | -14.4% |
| Taxes | 450/3 | €18,353 | €15,715 | -€2,638 | -14.4% |
| Other amounts payable | 47/48 | €8,039 | €7,500 | -€539 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €744 | €744 | = | 0.0% |
| Other operating charges | 640/8 | €1,301 | €1,202 | -€99 | -7.6% |
| Gross operating margin | 9900 | €30,496 | €14,872 | -€15,624 | -51.2% |
| Operating profit (loss) | 9901 | €28,450 | €12,926 | -€15,525 | -54.6% |
| Financial income | 75/76B | €66 | - | -€66 | |
| Recurring financial income | 75 | €66 | - | -€66 | |
| Financial charges | 65/66B | €1,718 | €4,959 | +€3,240 | +188.6% |
| Recurring financial charges | 65 | €1,718 | €4,959 | +€3,240 | +188.6% |
| Profit (loss) for the period before taxes | 9903 | €26,799 | €7,967 | -€18,832 | -70.3% |
| Income taxes | 67/77 | €8,072 | €2,748 | -€5,324 | -66.0% |
| Profit (loss) for the period | 9904 | €18,726 | €5,219 | -€13,507 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,726 | €5,219 | -€13,507 | -72.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.