DeLe Graphics: 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 Graphics
Largest movements
- Financial fixed assets -€977,482
down €977,482 (-57.2%), from €1.7m to €731,020
- Debts after one year -€789,409
down €789,409 (-82.5%), from €957,315 to €167,906
of which Other amounts payable: -€768,063
- Reserves -€197,179
down €197,179 (-84.0%), from €234,861 to €37,682
of which Distributable reserves: -€190,859
- Other debts +€74,182
up €74,182 (+25.3%), from €293,555 to €367,737
- Contributions -€63,196
down €63,196 (-66.1%), from €95,620 to €32,424
- Current portion of long-term debt -€34,558
down €34,558 (-61.8%), from €55,904 to €21,346
- Gross operating margin -€6,554
down €6,554 (-16.2%), from €40,400 to €33,846
- Taxes +€3,187
up €3,187 (+205%), from €1,553 to €4,740
- Financial charges +€2,118
up €2,118 (+11.5%), from €18,339 to €20,457
- Depreciation +€919
up €919 (+145%), from €636 to €1,555
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.
Derived cash bridge
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 | €1,721,598 | €740,694 | -€980,904 | -57.0% |
| Fixed assets | 21/28 | €1,711,612 | €734,412 | -€977,200 | -57.1% |
| Tangible fixed assets | 22/27 | €3,109 | €3,392 | +€283 | +9.1% |
| Plant, machinery and equipment | 23 | €231 | €1,084 | +€853 | +369% |
| Furniture and vehicles | 24 | €2,878 | €2,308 | -€570 | -19.8% |
| Financial fixed assets | 28 | €1,708,502 | €731,020 | -€977,482 | -57.2% |
| Current assets | 29/58 | €9,986 | €6,282 | -€3,704 | -37.1% |
| Amounts receivable within one year | 40/41 | €3,513 | €369 | -€3,144 | -89.5% |
| Trade receivables | 40 | €3,513 | €0 | -€3,513 | -100% |
| Other amounts receivable | 41 | - | €369 | +€369 | |
| Cash at bank and in hand | 54/58 | €6,034 | €4,804 | -€1,230 | -20.4% |
| Deferred charges and accrued income | 490/1 | €439 | €1,109 | +€670 | +153% |
| Total equity and liabilities | 10/49 | €1,721,598 | €740,694 | -€980,904 | -57.0% |
| Equity | 10/15 | €330,481 | €70,106 | -€260,375 | -78.8% |
| Contributions | 10/11 | €95,620 | €32,424 | -€63,196 | -66.1% |
| Reserves | 13 | €234,861 | €37,682 | -€197,179 | -84.0% |
| Non-distributable reserves | 130/1 | €9,562 | €3,242 | -€6,320 | -66.1% |
| Reserves not available under the articles | 1311 | €9,562 | €3,242 | -€6,320 | -66.1% |
| Distributable reserves | 133 | €225,299 | €34,440 | -€190,859 | -84.7% |
| Amounts payable | 17/49 | €1,391,117 | €670,588 | -€720,529 | -51.8% |
| Amounts payable after more than one year | 17 | €957,315 | €167,906 | -€789,409 | -82.5% |
| Financial debts | 170/4 | €189,252 | €167,906 | -€21,346 | -11.3% |
| Other amounts payable | 178/9 | €768,063 | €0 | -€768,063 | -100% |
| Amounts payable within one year | 42/48 | €433,802 | €502,682 | +€68,880 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €55,904 | €21,346 | -€34,558 | -61.8% |
| Financial debts | 43 | €37,502 | €68,700 | +€31,198 | +83.2% |
| Credit institutions | 430/8 | €37,502 | €68,700 | +€31,198 | +83.2% |
| Trade debts | 44 | €24,822 | €24,343 | -€479 | -1.9% |
| Suppliers | 440/4 | €24,822 | €24,343 | -€479 | -1.9% |
| Taxes, remuneration and social security | 45 | €22,020 | €20,556 | -€1,464 | -6.6% |
| Taxes | 450/3 | €22,020 | €20,556 | -€1,464 | -6.6% |
| Other amounts payable | 47/48 | €293,555 | €367,737 | +€74,182 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €636 | €1,555 | +€919 | +145% |
| Other operating charges | 640/8 | €720 | €736 | +€16 | +2.2% |
| Non-recurring operating charges | 66A | - | €30,763 | +€30,763 | |
| Gross operating margin | 9900 | €40,400 | €33,846 | -€6,554 | -16.2% |
| Operating profit (loss) | 9901 | €39,044 | €792 | -€38,252 | -98.0% |
| Financial income | 75/76B | €2 | €16 | +€14 | +614% |
| Recurring financial income | 75 | €2 | €16 | +€14 | +614% |
| Financial charges | 65/66B | €18,339 | €20,457 | +€2,118 | +11.5% |
| Recurring financial charges | 65 | €18,339 | €20,457 | +€2,118 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €20,707 | -€19,649 | -€40,356 | |
| Income taxes | 67/77 | €1,553 | €4,740 | +€3,187 | +205% |
| Profit (loss) for the period | 9904 | €19,154 | -€24,390 | -€43,544 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,154 | -€24,390 | -€43,544 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.