DELE: 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.
DELE
Largest movements
- Cash -€9,498
down €9,498 (-14.1%), from €67,214 to €57,716
mainly Net result for the year (-€15,023) and Investment in fixed assets (net) (-€1,414)
- Receivables within one year -€4,638
down €4,638 (-7.7%), from €60,207 to €55,569
of which Trade receivables: -€6,944
- Profit (loss) carried forward -€15,023
down €15,023 (-10.7%), from €140,511 to €125,488
- Staff costs +€43,532
up €43,532 (+982.2%), from €4,432 to €47,964
- Gross operating margin -€25,611
down €25,611 (-34.5%), from €74,156 to €48,545
- Taxes +€14,400
new in 2024: €14,400
- Other operating charges -€976
down €976 (-70.6%), from €1,383 to €407
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 | €146,711 | €133,259 | -€13,452 | -9.2% |
| Fixed assets | 21/28 | €19,290 | €19,974 | +€684 | +3.5% |
| Tangible fixed assets | 22/27 | €1,790 | €2,474 | +€684 | +38.2% |
| Plant, machinery and equipment | 23 | €1,790 | €2,474 | +€684 | +38.2% |
| Financial fixed assets | 28 | €17,500 | €17,500 | = | 0.0% |
| Current assets | 29/58 | €127,421 | €113,285 | -€14,136 | -11.1% |
| Amounts receivable within one year | 40/41 | €60,207 | €55,569 | -€4,638 | -7.7% |
| Trade receivables | 40 | €12,623 | €5,679 | -€6,944 | -55.0% |
| Other amounts receivable | 41 | €47,584 | €49,890 | +€2,306 | +4.8% |
| Cash at bank and in hand | 54/58 | €67,214 | €57,716 | -€9,498 | -14.1% |
| Total equity and liabilities | 10/49 | €146,711 | €133,259 | -€13,452 | -9.2% |
| Equity | 10/15 | €146,711 | €131,688 | -€15,023 | -10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,511 | €125,488 | -€15,023 | -10.7% |
| Amounts payable | 17/49 | - | €1,571 | +€1,571 | |
| Amounts payable within one year | 42/48 | - | €1,571 | +€1,571 | |
| Trade debts | 44 | - | €204 | +€204 | |
| Suppliers | 440/4 | - | €204 | +€204 | |
| Taxes, remuneration and social security | 45 | - | €1,367 | +€1,367 | |
| Remuneration and social security | 454/9 | - | €1,367 | +€1,367 | |
| Remuneration, social security and pensions | 62 | €4,432 | €47,964 | +€43,532 | +982.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €448 | €730 | +€282 | +62.9% |
| Other operating charges | 640/8 | €1,383 | €407 | -€976 | -70.6% |
| Gross operating margin | 9900 | €74,156 | €48,545 | -€25,611 | -34.5% |
| Operating profit (loss) | 9901 | €67,893 | -€556 | -€68,449 | |
| Financial charges | 65/66B | €205 | €67 | -€138 | -67.3% |
| Recurring financial charges | 65 | €205 | €67 | -€138 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | €67,688 | -€623 | -€68,311 | |
| Income taxes | 67/77 | - | €14,400 | +€14,400 | |
| Profit (loss) for the period | 9904 | €67,688 | -€15,023 | -€82,711 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,688 | -€15,023 | -€82,711 |
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 8 October 2026 via checked.be.