DELEXPRESS: 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.
DELEXPRESS
Largest movements
- Tangible fixed assets -€1,620
no longer reported in 2025 (was €1,620)
- Receivables within one year -€1,131
down €1,131 (-29.5%), from €3,830 to €2,699
of which Trade receivables: -€1,330
- Cash -€98
down €98 (-4.7%), from €2,098 to €2,000
mainly Tax, wage and social debts (-€2,391) and Other debts (-€2,359)
- Profit (loss) carried forward +€2,881
up €2,881 (+19.4%), from -€14,867 to -€11,986
- Tax, wage and social debts -€2,391
down €2,391 (-56.6%), from €4,225 to €1,834
- Other debts -€2,359
no longer reported in 2025 (was €2,359)
- Trade debts -€951
down €951 (-40.5%), from €2,347 to €1,396
- Gross operating margin +€1,282
up €1,282 (+29.7%), from €4,317 to €5,599
- Taxes -€1,075
down €1,075 (-62.0%), from €1,734 to €659
- Staff costs -€389
no longer reported in 2025 (was €389)
- Other operating charges -€375
down €375 (-51.6%), from €727 to €352
- Depreciation -€80
down €80 (-4.7%), from €1,700 to €1,620
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 | €7,961 | €5,141 | -€2,820 | -35.4% |
| Fixed assets | 21/28 | €1,620 | - | -€1,620 | |
| Tangible fixed assets | 22/27 | €1,620 | - | -€1,620 | |
| Furniture and vehicles | 24 | €1,620 | - | -€1,620 | |
| Current assets | 29/58 | €6,341 | €5,141 | -€1,200 | -18.9% |
| Amounts receivable within one year | 40/41 | €3,830 | €2,699 | -€1,131 | -29.5% |
| Trade receivables | 40 | €3,830 | €2,500 | -€1,330 | -34.7% |
| Other amounts receivable | 41 | - | €199 | +€199 | |
| Cash at bank and in hand | 54/58 | €2,098 | €2,000 | -€98 | -4.7% |
| Deferred charges and accrued income | 490/1 | €413 | €442 | +€29 | +7.0% |
| Total equity and liabilities | 10/49 | €7,961 | €5,141 | -€2,820 | -35.4% |
| Equity | 10/15 | -€970 | €1,911 | +€2,881 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,697 | €7,697 | = | 0.0% |
| Distributable reserves | 133 | €7,697 | €7,697 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,867 | -€11,986 | +€2,881 | +19.4% |
| Amounts payable | 17/49 | €8,931 | €3,230 | -€5,701 | -63.8% |
| Amounts payable within one year | 42/48 | €8,931 | €3,230 | -€5,701 | -63.8% |
| Trade debts | 44 | €2,347 | €1,396 | -€951 | -40.5% |
| Suppliers | 440/4 | €2,347 | €1,396 | -€951 | -40.5% |
| Taxes, remuneration and social security | 45 | €4,225 | €1,834 | -€2,391 | -56.6% |
| Taxes | 450/3 | €4,225 | €1,834 | -€2,391 | -56.6% |
| Other amounts payable | 47/48 | €2,359 | - | -€2,359 | |
| Remuneration, social security and pensions | 62 | €389 | - | -€389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,700 | €1,620 | -€80 | -4.7% |
| Other operating charges | 640/8 | €727 | €352 | -€375 | -51.6% |
| Gross operating margin | 9900 | €4,317 | €5,599 | +€1,282 | +29.7% |
| Operating profit (loss) | 9901 | €1,501 | €3,627 | +€2,126 | +141.6% |
| Financial income | 75/76B | €35 | €5 | -€30 | -85.7% |
| Recurring financial income | 75 | €35 | €5 | -€30 | -85.7% |
| Financial charges | 65/66B | €101 | €92 | -€9 | -8.9% |
| Recurring financial charges | 65 | €101 | €92 | -€9 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €1,435 | €3,540 | +€2,105 | +146.7% |
| Income taxes | 67/77 | €1,734 | €659 | -€1,075 | -62.0% |
| Profit (loss) for the period | 9904 | -€299 | €2,881 | +€3,180 | |
| Profit (loss) for the period to be appropriated | 9905 | -€299 | €2,881 | +€3,180 |
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 11 October 2026 via checked.be.