DELEMIX: 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.
DELEMIX
Largest movements
- Receivables after one year -€49,007
down €49,007 (-89.2%), from €54,954 to €5,947
- Tangible fixed assets +€48,538
up €48,538 (+2172.9%), from €2,234 to €50,772
- Cash +€15,205
up €15,205 (+33.4%), from €45,570 to €60,775
mainly Other debts (+€59,777) and Receivables after one year (+€49,007)
- Receivables within one year +€9,733
up €9,733 (+23.6%), from €41,323 to €51,055
of which Other amounts receivable: +€6,704
- Deferred charges and accrued income -€1,956
down €1,956 (-65.9%), from €2,967 to €1,011
- Other debts +€59,777
up €59,777 (+8698.7%), from €687 to €60,465
- Reserves -€43,725
down €43,725 (-45.7%), from €95,662 to €51,937
- Tax, wage and social debts +€7,998
up €7,998 (+104.1%), from €7,682 to €15,680
- Gross operating margin -€15,419
down €15,419 (-18.0%), from €85,840 to €70,421
- Depreciation +€10,075
up €10,075 (+1499.3%), from €672 to €10,747
- Financial charges -€7,885
down €7,885 (-18.5%), from €42,618 to €34,732
- Taxes -€5,998
down €5,998 (-48.0%), from €12,507 to €6,509
- Financial income +€1,252
up €1,252 (+68.7%), from €1,823 to €3,076
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 | €147,048 | €169,560 | +€22,513 | +15.3% |
| Fixed assets | 21/28 | €2,234 | €50,772 | +€48,538 | +2172.9% |
| Tangible fixed assets | 22/27 | €2,234 | €50,772 | +€48,538 | +2172.9% |
| Furniture and vehicles | 24 | €2,234 | €50,772 | +€48,538 | +2172.9% |
| Current assets | 29/58 | €144,814 | €118,788 | -€26,026 | -18.0% |
| Amounts receivable after more than one year | 29 | €54,954 | €5,947 | -€49,007 | -89.2% |
| Other amounts receivable | 291 | €54,954 | €5,947 | -€49,007 | -89.2% |
| Amounts receivable within one year | 40/41 | €41,323 | €51,055 | +€9,733 | +23.6% |
| Trade receivables | 40 | €13,322 | €16,351 | +€3,029 | +22.7% |
| Other amounts receivable | 41 | €28,000 | €34,705 | +€6,704 | +23.9% |
| Cash at bank and in hand | 54/58 | €45,570 | €60,775 | +€15,205 | +33.4% |
| Deferred charges and accrued income | 490/1 | €2,967 | €1,011 | -€1,956 | -65.9% |
| Total equity and liabilities | 10/49 | €147,048 | €169,560 | +€22,513 | +15.3% |
| Equity | 10/15 | €101,969 | €56,937 | -€45,032 | -44.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €95,662 | €51,937 | -€43,725 | -45.7% |
| Distributable reserves | 133 | €95,662 | €51,937 | -€43,725 | -45.7% |
| Profit (loss) carried forward | 14 | €1,306 | - | -€1,306 | |
| Provisions and deferred taxes | 16 | €35,340 | €36,458 | +€1,118 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €35,340 | €36,458 | +€1,118 | +3.2% |
| Other liabilities and charges | 164/5 | €35,340 | €36,458 | +€1,118 | +3.2% |
| Amounts payable | 17/49 | €9,739 | €76,166 | +€66,427 | +682.1% |
| Amounts payable within one year | 42/48 | €9,739 | €76,166 | +€66,427 | +682.1% |
| Trade debts | 44 | €1,370 | €21 | -€1,349 | -98.5% |
| Suppliers | 440/4 | €1,370 | €21 | -€1,349 | -98.5% |
| Taxes, remuneration and social security | 45 | €7,682 | €15,680 | +€7,998 | +104.1% |
| Taxes | 450/3 | €7,682 | €15,680 | +€7,998 | +104.1% |
| Other amounts payable | 47/48 | €687 | €60,465 | +€59,777 | +8698.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €672 | €10,747 | +€10,075 | +1499.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €79 | €1,118 | +€1,039 | +1323.7% |
| Other operating charges | 640/8 | €393 | €574 | +€181 | +46.0% |
| Non-recurring operating charges | 66A | €230 | - | -€230 | |
| Gross operating margin | 9900 | €85,840 | €70,421 | -€15,419 | -18.0% |
| Operating profit (loss) | 9901 | €84,467 | €57,983 | -€26,484 | -31.4% |
| Financial income | 75/76B | €1,823 | €3,076 | +€1,252 | +68.7% |
| Recurring financial income | 75 | €1,823 | €3,076 | +€1,252 | +68.7% |
| Financial charges | 65/66B | €42,618 | €34,732 | -€7,885 | -18.5% |
| Recurring financial charges | 65 | €42,618 | €34,732 | -€7,885 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €43,673 | €26,327 | -€17,346 | -39.7% |
| Income taxes | 67/77 | €12,507 | €6,509 | -€5,998 | -48.0% |
| Profit (loss) for the period | 9904 | €31,165 | €19,818 | -€11,348 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,165 | €19,818 | -€11,348 | -36.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.