DELEYE & CO: 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.
DELEYE & CO
Largest movements
- Receivables within one year +€177,550
up €177,550 (+16.8%), from €1.1m to €1.2m
of which Trade receivables: +€109,480
- Current investments -€158,591
down €158,591 (-28.8%), from €550,787 to €392,196
- Financial fixed assets +€125,000
up €125,000 (+173.4%), from €72,072 to €197,072
- Tangible fixed assets -€102,279
down €102,279 (-28.3%), from €360,862 to €258,583
of which Plant, machinery and equipment: -€94,326
- Cash -€90,695
down €90,695 (-38.5%), from €235,571 to €144,876
mainly Receivables within one year (-€177,550) and Net result for the year (-€134,003)
- Reserves -€205,879
down €205,879 (-9.6%), from €2.1m to €1.9m
- Debts after one year +€132,143
up €132,143 (+246.7%), from €53,571 to €185,714
- Other debts +€57,359
up €57,359 (+2137.5%), from €2,683 to €60,043
- Tax, wage and social debts -€27,752
down €27,752 (-73.9%), from €37,530 to €9,777
of which Taxes: -€27,837
- Financial income -€114,276
down €114,276 (-87.2%), from €131,089 to €16,813
of which Non-recurring financial income: -€125,000
- Gross operating margin +€68,123
up €68,123 (+65.2%), from -€104,558 to -€36,435
- Taxes -€50,007
down €50,007 (-98.7%), from €50,642 to €635
- Other operating charges -€5,735
down €5,735 (-62.1%), from €9,232 to €3,497
- Depreciation -€1,249
down €1,249 (-1.2%), from €105,670 to €104,420
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,276,646 | €2,227,432 | -€49,214 | -2.2% |
| Fixed assets | 21/28 | €432,934 | €455,655 | +€22,721 | +5.2% |
| Tangible fixed assets | 22/27 | €360,862 | €258,583 | -€102,279 | -28.3% |
| Land and buildings | 22 | €11,595 | €6,450 | -€5,144 | -44.4% |
| Plant, machinery and equipment | 23 | €344,718 | €250,391 | -€94,326 | -27.4% |
| Furniture and vehicles | 24 | €4,549 | €1,741 | -€2,808 | -61.7% |
| Financial fixed assets | 28 | €72,072 | €197,072 | +€125,000 | +173.4% |
| Current assets | 29/58 | €1,843,713 | €1,771,777 | -€71,935 | -3.9% |
| Amounts receivable within one year | 40/41 | €1,057,156 | €1,234,706 | +€177,550 | +16.8% |
| Trade receivables | 40 | €382,684 | €492,164 | +€109,480 | +28.6% |
| Other amounts receivable | 41 | €674,472 | €742,542 | +€68,070 | +10.1% |
| Current investments | 50/53 | €550,787 | €392,196 | -€158,591 | -28.8% |
| Cash at bank and in hand | 54/58 | €235,571 | €144,876 | -€90,695 | -38.5% |
| Deferred charges and accrued income | 490/1 | €199 | - | -€199 | |
| Total equity and liabilities | 10/49 | €2,276,646 | €2,227,432 | -€49,214 | -2.2% |
| Equity | 10/15 | €2,142,865 | €1,936,986 | -€205,879 | -9.6% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Reserves | 13 | €2,141,615 | €1,935,736 | -€205,879 | -9.6% |
| Distributable reserves | 133 | €2,141,615 | €1,935,736 | -€205,879 | -9.6% |
| Amounts payable | 17/49 | €133,781 | €290,446 | +€156,664 | +117.1% |
| Amounts payable after more than one year | 17 | €53,571 | €185,714 | +€132,143 | +246.7% |
| Financial debts | 170/4 | €53,571 | €185,714 | +€132,143 | +246.7% |
| Amounts payable within one year | 42/48 | €76,052 | €95,693 | +€19,642 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €17,981 | €17,857 | -€124 | -0.7% |
| Financial debts | 43 | €17,857 | - | -€17,857 | |
| Credit institutions | 430/8 | €17,857 | - | -€17,857 | |
| Trade debts | 44 | - | €8,016 | +€8,016 | |
| Suppliers | 440/4 | - | €8,016 | +€8,016 | |
| Taxes, remuneration and social security | 45 | €37,530 | €9,777 | -€27,752 | -73.9% |
| Taxes | 450/3 | €32,174 | €4,336 | -€27,837 | -86.5% |
| Remuneration and social security | 454/9 | €5,356 | €5,441 | +€85 | +1.6% |
| Other amounts payable | 47/48 | €2,683 | €60,043 | +€57,359 | +2137.5% |
| Accrued charges and deferred income | 492/3 | €4,158 | €9,038 | +€4,880 | +117.4% |
| Non-recurring operating income | 76A | €73,943 | - | -€73,943 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,670 | €104,420 | -€1,249 | -1.2% |
| Other operating charges | 640/8 | €9,232 | €3,497 | -€5,735 | -62.1% |
| Gross operating margin | 9900 | -€104,558 | -€36,435 | +€68,123 | +65.2% |
| Operating profit (loss) | 9901 | -€219,460 | -€144,352 | +€75,108 | +34.2% |
| Financial income | 75/76B | €131,089 | €16,813 | -€114,276 | -87.2% |
| Recurring financial income | 75 | €6,089 | €16,813 | +€10,724 | +176.1% |
| Non-recurring financial income | 76B | €125,000 | - | -€125,000 | |
| Financial charges | 65/66B | €5,351 | €5,829 | +€478 | +8.9% |
| Recurring financial charges | 65 | €5,351 | €5,829 | +€478 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | -€93,721 | -€133,368 | -€39,647 | -42.3% |
| Income taxes | 67/77 | €50,642 | €635 | -€50,007 | -98.7% |
| Profit (loss) for the period | 9904 | -€144,364 | -€134,003 | +€10,360 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€144,364 | -€134,003 | +€10,360 | +7.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.