Delen & Co: 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.
Delen & Co
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
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 | €1,084,665 | €1,082,109 | -€2,556 | -0.2% |
| Current assets | 29/58 | €1,084,665 | €1,082,109 | -€2,556 | -0.2% |
| Amounts receivable within one year | 40/41 | - | €5,093 | +€5,093 | |
| Other amounts receivable | 41 | - | €5,093 | +€5,093 | |
| Cash at bank and in hand | 54/58 | €1,084,665 | €1,077,016 | -€7,649 | -0.7% |
| Total equity and liabilities | 10/49 | €1,084,665 | €1,082,109 | -€2,556 | -0.2% |
| Equity | 10/15 | €1,060,967 | €1,062,046 | +€1,079 | +0.1% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €467,569 | €467,569 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250,000 | €250,000 | = | 0.0% |
| Legal reserve | 130 | €250,000 | €250,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €217,569 | €217,569 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,398 | €94,477 | +€1,079 | +1.2% |
| Amounts payable | 17/49 | €23,698 | €20,062 | -€3,636 | -15.3% |
| Amounts payable within one year | 42/48 | €23,698 | €20,062 | -€3,636 | -15.3% |
| Trade debts | 44 | €20,738 | €20,062 | -€676 | -3.3% |
| Suppliers | 440/4 | €20,738 | €20,062 | -€676 | -3.3% |
| Taxes, remuneration and social security | 45 | €2,960 | - | -€2,960 | |
| Taxes | 450/3 | €2,960 | - | -€2,960 | |
| Operating income | 70/76A | €1,147 | €1,097 | -€50 | -4.4% |
| Other operating income | 74 | €1,147 | €1,097 | -€50 | -4.4% |
| Operating charges | 60/66A | €1,447 | €1,491 | +€44 | +3.0% |
| Services and other goods | 61 | €1,328 | €1,371 | +€42 | +3.2% |
| Other operating charges | 640/8 | €119 | €121 | +€1 | +1.2% |
| Operating profit (loss) | 9901 | -€300 | -€394 | -€94 | -31.4% |
| Financial income | 75/76B | €9,938 | €1,600 | -€8,338 | -83.9% |
| Recurring financial income | 75 | €9,938 | €1,600 | -€8,338 | -83.9% |
| Income from current assets | 751 | €9,938 | €1,600 | -€8,338 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | €9,638 | €1,206 | -€8,432 | -87.5% |
| Income taxes | 67/77 | €7,573 | €126 | -€7,447 | -98.3% |
| Taxes | 670/3 | €7,573 | €126 | -€7,447 | -98.3% |
| Profit (loss) for the period | 9904 | €2,065 | €1,079 | -€986 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,065 | €1,079 | -€986 | -47.7% |
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 21 October 2026 via checked.be.