Dele: 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.
Dele
Largest movements
- Receivables within one year -€7,406
down €7,406 (-7.2%), from €102,280 to €94,874
of which Other amounts receivable: -€14,498
- Tangible fixed assets +€6,800
up €6,800 (+1721.5%), from €395 to €7,195
- Cash +€3,239
up €3,239 (+45.0%), from €7,191 to €10,430
mainly Receivables within one year (+€7,406) and Net result for the year (+€6,940)
- Accrued charges and deferred income -€15,675
down €15,675 (-51.1%), from €30,675 to €15,000
- Profit (loss) carried forward +€6,940
up €6,940 (+91.6%), from -€7,575 to -€635
- Other debts +€6,783
up €6,783 (+78.2%), from €8,677 to €15,460
- Trade debts +€6,199
up €6,199 (+53.0%), from €11,695 to €17,894
- Tax, wage and social debts -€1,614
down €1,614 (-30.6%), from €5,268 to €3,654
of which Remuneration and social security: -€1,914
- Turnover -€178,207
no longer reported in 2025 (was €178,207)
- Purchases and services -€102,797
no longer reported in 2025 (was €102,797)
- Gross operating margin +€15,032
up €15,032 (+19.9%), from €75,410 to €90,442
- Financial charges +€10,022
up €10,022 (+5036.2%), from €199 to €10,221
of which Non-recurring financial charges: +€9,717
- Financial income -€4,376
no longer reported in 2025 (was €4,376)
of which Non-recurring financial income: -€4,155
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 | €109,866 | €112,499 | +€2,633 | +2.4% |
| Fixed assets | 21/28 | €395 | €7,195 | +€6,800 | +1721.5% |
| Tangible fixed assets | 22/27 | €395 | €7,195 | +€6,800 | +1721.5% |
| Plant, machinery and equipment | 23 | €395 | €7,195 | +€6,800 | +1721.5% |
| Current assets | 29/58 | €109,471 | €105,304 | -€4,167 | -3.8% |
| Amounts receivable within one year | 40/41 | €102,280 | €94,874 | -€7,406 | -7.2% |
| Trade receivables | 40 | €34,209 | €41,301 | +€7,092 | +20.7% |
| Other amounts receivable | 41 | €68,071 | €53,573 | -€14,498 | -21.3% |
| Cash at bank and in hand | 54/58 | €7,191 | €10,430 | +€3,239 | +45.0% |
| Total equity and liabilities | 10/49 | €109,866 | €112,499 | +€2,633 | +2.4% |
| Equity | 10/15 | €15,961 | €22,901 | +€6,940 | +43.5% |
| Contributions | 10/11 | €19,430 | €19,430 | = | 0.0% |
| Reserves | 13 | €4,106 | €4,106 | = | 0.0% |
| Distributable reserves | 133 | €4,106 | €4,106 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,575 | -€635 | +€6,940 | +91.6% |
| Provisions and deferred taxes | 16 | €37,590 | €37,590 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €37,590 | €37,590 | = | 0.0% |
| Other liabilities and charges | 164/5 | €37,590 | €37,590 | = | 0.0% |
| Amounts payable | 17/49 | €56,315 | €52,008 | -€4,307 | -7.6% |
| Amounts payable within one year | 42/48 | €25,640 | €37,008 | +€11,368 | +44.3% |
| Trade debts | 44 | €11,695 | €17,894 | +€6,199 | +53.0% |
| Suppliers | 440/4 | €11,695 | €17,894 | +€6,199 | +53.0% |
| Taxes, remuneration and social security | 45 | €5,268 | €3,654 | -€1,614 | -30.6% |
| Taxes | 450/3 | - | €300 | +€300 | |
| Remuneration and social security | 454/9 | €5,268 | €3,354 | -€1,914 | -36.3% |
| Other amounts payable | 47/48 | €8,677 | €15,460 | +€6,783 | +78.2% |
| Accrued charges and deferred income | 492/3 | €30,675 | €15,000 | -€15,675 | -51.1% |
| Turnover | 70 | €178,207 | - | -€178,207 | |
| Goods, raw materials, services and sundry goods | 60/61 | €102,797 | - | -€102,797 | |
| Remuneration, social security and pensions | 62 | €72,801 | €68,757 | -€4,044 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €457 | €1,030 | +€573 | +125.4% |
| Other operating charges | 640/8 | €1,231 | €1,130 | -€101 | -8.2% |
| Gross operating margin | 9900 | €75,410 | €90,442 | +€15,032 | +19.9% |
| Operating profit (loss) | 9901 | €921 | €19,525 | +€18,604 | +2020.0% |
| Financial income | 75/76B | €4,376 | - | -€4,376 | |
| Recurring financial income | 75 | €221 | - | -€221 | |
| Non-recurring financial income | 76B | €4,155 | - | -€4,155 | |
| Financial charges | 65/66B | €199 | €10,221 | +€10,022 | +5036.2% |
| Recurring financial charges | 65 | €199 | €504 | +€305 | +153.3% |
| Non-recurring financial charges | 66B | - | €9,717 | +€9,717 | |
| Profit (loss) for the period before taxes | 9903 | €5,098 | €9,304 | +€4,206 | +82.5% |
| Income taxes | 67/77 | €1,757 | €2,364 | +€607 | +34.5% |
| Profit (loss) for the period | 9904 | €3,341 | €6,940 | +€3,599 | +107.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,341 | €6,940 | +€3,599 | +107.7% |
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 9 October 2026 via checked.be.