DELEU-ROSSOU: what changed
DELEU-ROSSOU
Largest movements
- Receivables within one year -€25,300
down €25,300 (-55.1%), from €45,920 to €20,621
of which Trade receivables: -€21,810
- Cash +€3,049
up €3,049 (+210%), from €1,454 to €4,502
mainly Receivables within one year (+€25,300) and Net result for the year (+€15,090)
- Deferred charges and accrued income +€1,924
up €1,924 (+57.1%), from €3,371 to €5,295
- Other debts -€21,051
down €21,051 (-100%), from €21,051 to €0
- Reserves +€15,090
up €15,090 (+21.5%), from €70,133 to €85,223
of which Distributable reserves: +€15,090
- Trade debts -€12,056
down €12,056 (-89.0%), from €13,550 to €1,495
- Tax, wage and social debts -€2,310
down €2,310 (-100%), from €2,310 to €0
- Gross operating margin +€13,363
up €13,363 (+178%), from €7,500 to €20,863
- Taxes +€3,460
up €3,460 (+108%), from €3,207 to €6,667
- Financial income +€262
up €262 (+9.1%), from €2,886 to €3,148
- Other operating charges +€237
up €237 (+18.6%), from €1,279 to €1,516
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,745 | €100,418 | -€20,327 | -16.8% |
| Current assets | 29/58 | €120,745 | €100,418 | -€20,327 | -16.8% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,920 | €20,621 | -€25,300 | -55.1% |
| Trade receivables | 40 | €21,810 | €0 | -€21,810 | -100% |
| Other amounts receivable | 41 | €24,110 | €20,621 | -€3,490 | -14.5% |
| Cash at bank and in hand | 54/58 | €1,454 | €4,502 | +€3,049 | +210% |
| Deferred charges and accrued income | 490/1 | €3,371 | €5,295 | +€1,924 | +57.1% |
| Total equity and liabilities | 10/49 | €120,745 | €100,418 | -€20,327 | -16.8% |
| Equity | 10/15 | €76,333 | €91,423 | +€15,090 | +19.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,133 | €85,223 | +€15,090 | +21.5% |
| 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 | €68,273 | €83,363 | +€15,090 | +22.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,412 | €8,995 | -€35,417 | -79.7% |
| Amounts payable within one year | 42/48 | €44,412 | €8,995 | -€35,417 | -79.7% |
| Financial debts | 43 | €7,500 | €7,500 | = | 0.0% |
| Credit institutions | 430/8 | €7,500 | €7,500 | = | 0.0% |
| Trade debts | 44 | €13,550 | €1,495 | -€12,056 | -89.0% |
| Suppliers | 440/4 | €13,550 | €1,495 | -€12,056 | -89.0% |
| Taxes, remuneration and social security | 45 | €2,310 | €0 | -€2,310 | -100% |
| Taxes | 450/3 | €2,310 | €0 | -€2,310 | -100% |
| Other amounts payable | 47/48 | €21,051 | €0 | -€21,051 | -100% |
| Other operating charges | 640/8 | €1,279 | €1,516 | +€237 | +18.6% |
| Gross operating margin | 9900 | €7,500 | €20,863 | +€13,363 | +178% |
| Operating profit (loss) | 9901 | €6,222 | €19,347 | +€13,125 | +211% |
| Financial income | 75/76B | €2,886 | €3,148 | +€262 | +9.1% |
| Recurring financial income | 75 | €2,886 | €3,148 | +€262 | +9.1% |
| Financial charges | 65/66B | €814 | €738 | -€75 | -9.3% |
| Recurring financial charges | 65 | €814 | €738 | -€75 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €8,294 | €21,757 | +€13,463 | +162% |
| Income taxes | 67/77 | €3,207 | €6,667 | +€3,460 | +108% |
| Profit (loss) for the period | 9904 | €5,087 | €15,090 | +€10,003 | +197% |
| Profit (loss) for the period to be appropriated | 9905 | €5,087 | €15,090 | +€10,003 | +197% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.