Delem-Crijns: 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.
Delem-Crijns
Largest movements
- Tangible fixed assets -€8,768
down €8,768 (-44.9%), from €19,544 to €10,776
of which Furniture and vehicles: -€7,372
- Receivables within one year +€3,659
up €3,659 (+66.3%), from €5,518 to €9,177
of which Other amounts receivable: +€4,603
- Financial fixed assets -€1,660
no longer reported in 2024 (was €1,660)
- Reserves +€5,729
up €5,729 (+19.1%), from €30,013 to €35,742
of which Distributable reserves: +€5,729
- Current portion of long-term debt -€3,568
down €3,568 (-52.6%), from €6,786 to €3,218
- Trade debts -€3,375
down €3,375 (-73.7%), from €4,581 to €1,206
- Debts after one year -€3,218
down €3,218 (-68.5%), from €4,695 to €1,478
- Tax, wage and social debts -€2,134
down €2,134 (-15.0%), from €14,227 to €12,094
of which Taxes: -€3,774
- Gross operating margin -€28,098
down €28,098 (-58.2%), from €48,263 to €20,164
- Taxes -€10,799
down €10,799 (-70.7%), from €15,275 to €4,476
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.
Derived cash bridge
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 | €92,908 | €86,341 | -€6,566 | -7.1% |
| Fixed assets | 21/28 | €21,204 | €10,776 | -€10,428 | -49.2% |
| Tangible fixed assets | 22/27 | €19,544 | €10,776 | -€8,768 | -44.9% |
| Furniture and vehicles | 24 | €11,987 | €4,615 | -€7,372 | -61.5% |
| Other tangible fixed assets | 26 | €7,557 | €6,162 | -€1,396 | -18.5% |
| Financial fixed assets | 28 | €1,660 | - | -€1,660 | |
| Current assets | 29/58 | €71,703 | €75,565 | +€3,861 | +5.4% |
| Amounts receivable after more than one year | 29 | €2,500 | €2,500 | = | 0.0% |
| Other amounts receivable | 291 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,518 | €9,177 | +€3,659 | +66.3% |
| Trade receivables | 40 | €3,043 | €2,099 | -€944 | -31.0% |
| Other amounts receivable | 41 | €2,475 | €7,078 | +€4,603 | +186% |
| Cash at bank and in hand | 54/58 | €63,685 | €63,499 | -€186 | -0.3% |
| Deferred charges and accrued income | 490/1 | - | €388 | +€388 | |
| Total equity and liabilities | 10/49 | €92,908 | €86,341 | -€6,566 | -7.1% |
| Equity | 10/15 | €62,617 | €68,346 | +€5,729 | +9.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €30,013 | €35,742 | +€5,729 | +19.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €28,154 | €33,882 | +€5,729 | +20.3% |
| Profit (loss) carried forward | 14 | €14,012 | €14,012 | = | 0.0% |
| Amounts payable | 17/49 | €30,290 | €17,995 | -€12,295 | -40.6% |
| Amounts payable after more than one year | 17 | €4,695 | €1,478 | -€3,218 | -68.5% |
| Financial debts | 170/4 | €4,695 | €1,478 | -€3,218 | -68.5% |
| Amounts payable within one year | 42/48 | €25,595 | €16,518 | -€9,077 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €6,786 | €3,218 | -€3,568 | -52.6% |
| Trade debts | 44 | €4,581 | €1,206 | -€3,375 | -73.7% |
| Suppliers | 440/4 | €4,581 | €1,206 | -€3,375 | -73.7% |
| Taxes, remuneration and social security | 45 | €14,227 | €12,094 | -€2,134 | -15.0% |
| Taxes | 450/3 | €14,227 | €10,453 | -€3,774 | -26.5% |
| Remuneration and social security | 454/9 | - | €1,640 | +€1,640 | |
| Remuneration, social security and pensions | 62 | €169 | €429 | +€261 | +155% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,768 | €8,768 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €48,263 | €20,164 | -€28,098 | -58.2% |
| Operating profit (loss) | 9901 | €38,942 | €10,580 | -€28,362 | -72.8% |
| Financial income | 75/76B | €147 | €219 | +€72 | +49.0% |
| Recurring financial income | 75 | €147 | €219 | +€72 | +49.0% |
| Financial charges | 65/66B | €519 | €594 | +€75 | +14.4% |
| Recurring financial charges | 65 | €519 | €594 | +€75 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €38,570 | €10,205 | -€28,365 | -73.5% |
| Income taxes | 67/77 | €15,275 | €4,476 | -€10,799 | -70.7% |
| Profit (loss) for the period | 9904 | €23,294 | €5,729 | -€17,566 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,294 | €5,729 | -€17,566 | -75.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.