DELELIE: 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.
DELELIE
Largest movements
- Cash +€42,185
new in 2025: €42,185
mainly Trade debts (+€46,864) and Net result for the year (+€28,653)
- Stocks and contracts +€24,750
new in 2025: €24,750
- Receivables within one year +€8,925
up €8,925 (+5,649%), from €158 to €9,083
- Trade debts +€46,864
new in 2025: €46,864
- Profit (loss) carried forward +€28,308
no longer reported in 2025 (was -€28,308)
- Gross operating margin +€30,175
up €30,175, from -€1,421 to €28,754
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 | €202 | €76,018 | +€75,816 | +37,533% |
| Current assets | 29/58 | €202 | €76,018 | +€75,816 | +37,533% |
| Stocks and contracts in progress | 3 | - | €24,750 | +€24,750 | |
| Stocks | 30/36 | - | €24,750 | +€24,750 | |
| Amounts receivable within one year | 40/41 | €158 | €9,083 | +€8,925 | +5,649% |
| Other amounts receivable | 41 | €158 | €9,083 | +€8,925 | +5,649% |
| Current investments | 50/53 | €44 | - | -€44 | |
| Cash at bank and in hand | 54/58 | - | €42,185 | +€42,185 | |
| Total equity and liabilities | 10/49 | €202 | €76,018 | +€75,816 | +37,533% |
| Equity | 10/15 | -€22,108 | €6,545 | +€28,653 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €345 | +€345 | |
| Distributable reserves | 133 | - | €345 | +€345 | |
| Profit (loss) carried forward | 14 | -€28,308 | - | +€28,308 | |
| Amounts payable | 17/49 | €22,310 | €69,473 | +€47,163 | +211% |
| Amounts payable within one year | 42/48 | €22,310 | €69,473 | +€47,163 | +211% |
| Trade debts | 44 | - | €46,864 | +€46,864 | |
| Suppliers | 440/4 | - | €46,864 | +€46,864 | |
| Other amounts payable | 47/48 | €22,310 | €22,609 | +€299 | +1.3% |
| Other operating charges | 640/8 | €201 | €62 | -€139 | -69.2% |
| Gross operating margin | 9900 | -€1,421 | €28,754 | +€30,175 | |
| Operating profit (loss) | 9901 | -€1,622 | €28,692 | +€30,314 | |
| Financial charges | 65/66B | €40 | €39 | -€1 | -2.5% |
| Recurring financial charges | 65 | €40 | €39 | -€1 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,662 | €28,653 | +€30,315 | |
| Profit (loss) for the period | 9904 | -€1,662 | €28,653 | +€30,315 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,662 | €28,653 | +€30,315 |
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 14 October 2026 via checked.be.