Deldime: 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.
Deldime
Largest movements
- Tangible fixed assets -€4,942
down €4,942 (-16.6%), from €29,703 to €24,761
of which Land and buildings: -€4,910
- Cash +€4,339
up €4,339 (+44.2%), from €9,826 to €14,165
mainly Depreciation (+€12,195) and Net result for the year (+€6,815)
- Receivables within one year -€3,576
down €3,576 (-84.9%), from €4,214 to €638
of which Trade receivables: -€3,123
- Deferred charges and accrued income -€2,652
down €2,652 (-22.3%), from €11,897 to €9,245
- Stocks and contracts +€1,137
up €1,137 (+21.7%), from €5,228 to €6,365
- Profit (loss) carried forward +€6,815
up €6,815 (+31.8%), from €21,442 to €28,257
- Advances received -€6,800
no longer reported in 2025 (was €6,800)
- Debts after one year -€2,695
no longer reported in 2025 (was €2,695)
- Other debts -€2,170
down €2,170 (-72.4%), from €2,998 to €828
- Tax, wage and social debts -€1,238
down €1,238 (-27.6%), from €4,491 to €3,253
of which Remuneration and social security: -€2,994
- Staff costs -€41,131
no longer reported in 2025 (was €41,131)
- Gross operating margin -€24,586
down €24,586 (-54.8%), from €44,831 to €20,245
- Other operating charges -€1,562
down €1,562 (-67.4%), from €2,317 to €755
- Depreciation +€844
up €844 (+7.4%), from €11,351 to €12,195
- Financial charges -€705
down €705 (-39.2%), from €1,800 to €1,095
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 | €60,868 | €55,174 | -€5,694 | -9.4% |
| Fixed assets | 21/28 | €29,703 | €24,761 | -€4,942 | -16.6% |
| Tangible fixed assets | 22/27 | €29,703 | €24,761 | -€4,942 | -16.6% |
| Land and buildings | 22 | €10,028 | €5,118 | -€4,910 | -49.0% |
| Plant, machinery and equipment | 23 | €4,904 | €4,040 | -€864 | -17.6% |
| Furniture and vehicles | 24 | €12,485 | €12,428 | -€57 | -0.5% |
| Other tangible fixed assets | 26 | €2,286 | €3,175 | +€889 | +38.9% |
| Current assets | 29/58 | €31,165 | €30,413 | -€752 | -2.4% |
| Stocks and contracts in progress | 3 | €5,228 | €6,365 | +€1,137 | +21.7% |
| Stocks | 30/36 | €5,228 | €6,365 | +€1,137 | +21.7% |
| Amounts receivable within one year | 40/41 | €4,214 | €638 | -€3,576 | -84.9% |
| Trade receivables | 40 | €3,719 | €596 | -€3,123 | -84.0% |
| Other amounts receivable | 41 | €495 | €42 | -€453 | -91.5% |
| Cash at bank and in hand | 54/58 | €9,826 | €14,165 | +€4,339 | +44.2% |
| Deferred charges and accrued income | 490/1 | €11,897 | €9,245 | -€2,652 | -22.3% |
| Total equity and liabilities | 10/49 | €60,868 | €55,174 | -€5,694 | -9.4% |
| Equity | 10/15 | €36,880 | €43,695 | +€6,815 | +18.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €9,233 | €9,233 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,278 | €7,278 | = | 0.0% |
| Distributable reserves | 133 | €1,955 | €1,955 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,442 | €28,257 | +€6,815 | +31.8% |
| Amounts payable | 17/49 | €23,988 | €11,479 | -€12,509 | -52.1% |
| Amounts payable after more than one year | 17 | €2,695 | - | -€2,695 | |
| Financial debts | 170/4 | €2,695 | - | -€2,695 | |
| Amounts payable within one year | 42/48 | €21,293 | €11,479 | -€9,814 | -46.1% |
| Current portion of amounts payable after more than one year | 42 | €3,231 | €2,695 | -€536 | -16.6% |
| Financial debts | 43 | €229 | €316 | +€87 | +38.0% |
| Credit institutions | 430/8 | €229 | €316 | +€87 | +38.0% |
| Trade debts | 44 | €3,544 | €4,387 | +€843 | +23.8% |
| Suppliers | 440/4 | €3,544 | €4,387 | +€843 | +23.8% |
| Advances received on contracts in progress | 46 | €6,800 | - | -€6,800 | |
| Taxes, remuneration and social security | 45 | €4,491 | €3,253 | -€1,238 | -27.6% |
| Taxes | 450/3 | €362 | €2,118 | +€1,756 | +485.1% |
| Remuneration and social security | 454/9 | €4,129 | €1,135 | -€2,994 | -72.5% |
| Other amounts payable | 47/48 | €2,998 | €828 | -€2,170 | -72.4% |
| Remuneration, social security and pensions | 62 | €41,131 | - | -€41,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,351 | €12,195 | +€844 | +7.4% |
| Other operating charges | 640/8 | €2,317 | €755 | -€1,562 | -67.4% |
| Gross operating margin | 9900 | €44,831 | €20,245 | -€24,586 | -54.8% |
| Operating profit (loss) | 9901 | -€9,968 | €7,295 | +€17,263 | |
| Financial income | 75/76B | €1,132 | €1,005 | -€127 | -11.2% |
| Recurring financial income | 75 | €1,132 | €1,005 | -€127 | -11.2% |
| Financial charges | 65/66B | €1,800 | €1,095 | -€705 | -39.2% |
| Recurring financial charges | 65 | €1,800 | €1,095 | -€705 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,636 | €7,205 | +€17,841 | |
| Income taxes | 67/77 | €169 | €390 | +€221 | +130.8% |
| Profit (loss) for the period | 9904 | -€10,805 | €6,815 | +€17,620 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,805 | €6,815 | +€17,620 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.