DELEOO: 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.
DELEOO
Largest movements
- Receivables within one year +€20,524
up €20,524 (+50.6%), from €40,529 to €61,053
of which Trade receivables: +€15,811
- Reserves +€13,562
up €13,562 (+1.7%), from €809,510 to €823,072
of which Distributable reserves: +€13,562
- Gross operating margin +€1,894
up €1,894 (+11.7%), from €16,246 to €18,140
- Financial income +€864
new in 2025: €864
- Taxes +€636
up €636 (+19.6%), from €3,237 to €3,874
- Other operating charges -€498
down €498 (-26.5%), from €1,882 to €1,384
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 | €843,059 | €859,410 | +€16,351 | +1.9% |
| Fixed assets | 21/28 | €792,965 | €792,965 | = | 0.0% |
| Financial fixed assets | 28 | €792,965 | €792,965 | = | 0.0% |
| Current assets | 29/58 | €50,094 | €66,445 | +€16,351 | +32.6% |
| Amounts receivable within one year | 40/41 | €40,529 | €61,053 | +€20,524 | +50.6% |
| Trade receivables | 40 | €26,940 | €42,751 | +€15,811 | +58.7% |
| Other amounts receivable | 41 | €13,589 | €18,302 | +€4,713 | +34.7% |
| Cash at bank and in hand | 54/58 | €8,476 | €4,253 | -€4,223 | -49.8% |
| Deferred charges and accrued income | 490/1 | €1,089 | €1,139 | +€50 | +4.5% |
| Total equity and liabilities | 10/49 | €843,059 | €859,410 | +€16,351 | +1.9% |
| Equity | 10/15 | €828,110 | €841,672 | +€13,562 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €809,510 | €823,072 | +€13,562 | +1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €807,650 | €821,212 | +€13,562 | +1.7% |
| Amounts payable | 17/49 | €14,949 | €17,738 | +€2,789 | +18.7% |
| Amounts payable within one year | 42/48 | €14,949 | €17,738 | +€2,789 | +18.7% |
| Trade debts | 44 | €1,006 | €2,549 | +€1,544 | +153.5% |
| Suppliers | 440/4 | €1,006 | €2,549 | +€1,544 | +153.5% |
| Taxes, remuneration and social security | 45 | €13,943 | €15,189 | +€1,245 | +8.9% |
| Taxes | 450/3 | €7,943 | €9,189 | +€1,245 | +15.7% |
| Remuneration and social security | 454/9 | €6,000 | €6,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,882 | €1,384 | -€498 | -26.5% |
| Gross operating margin | 9900 | €16,246 | €18,140 | +€1,894 | +11.7% |
| Operating profit (loss) | 9901 | €14,364 | €16,756 | +€2,392 | +16.7% |
| Financial income | 75/76B | - | €864 | +€864 | |
| Recurring financial income | 75 | - | €864 | +€864 | |
| Financial charges | 65/66B | €297 | €184 | -€113 | -38.1% |
| Recurring financial charges | 65 | €297 | €184 | -€113 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €14,066 | €17,436 | +€3,370 | +24.0% |
| Income taxes | 67/77 | €3,237 | €3,874 | +€636 | +19.6% |
| Profit (loss) for the period | 9904 | €10,829 | €13,562 | +€2,734 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,829 | €13,562 | +€2,734 | +25.2% |
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 3 October 2026 via checked.be.