DELFILS: 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.
DELFILS
Largest movements
- Receivables within one year -€40,000
no longer reported in 2025 (was €40,000)
- Cash +€16,584
up €16,584 (+3.7%), from €454,112 to €470,696
mainly Receivables within one year (+€40,000) and Depreciation (+€778)
- Profit (loss) carried forward -€24,194
down €24,194 (-11.2%), from €215,677 to €191,483
- Gross operating margin -€107,493
down €107,493 (-92.4%), from €116,336 to €8,843
- Taxes +€25,982
up €25,982 (+1,668%), from €1,558 to €27,540
- Purchases and services -€2,560
down €2,560 (-19.0%), from €13,493 to €10,933
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 | €523,950 | €499,756 | -€24,194 | -4.6% |
| Fixed assets | 21/28 | €29,838 | €29,060 | -€778 | -2.6% |
| Tangible fixed assets | 22/27 | €29,838 | €29,060 | -€778 | -2.6% |
| Land and buildings | 22 | €29,838 | €29,060 | -€778 | -2.6% |
| Current assets | 29/58 | €494,112 | €470,696 | -€23,416 | -4.7% |
| Amounts receivable within one year | 40/41 | €40,000 | - | -€40,000 | |
| Other amounts receivable | 41 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €454,112 | €470,696 | +€16,584 | +3.7% |
| Total equity and liabilities | 10/49 | €523,950 | €499,756 | -€24,194 | -4.6% |
| Equity | 10/15 | €523,009 | €498,815 | -€24,194 | -4.6% |
| Contributions | 10/11 | €297,472 | €297,472 | = | 0.0% |
| Capital | 10 | €297,472 | €297,472 | = | 0.0% |
| Issued capital | 100 | €297,472 | €297,472 | = | 0.0% |
| Reserves | 13 | €9,860 | €9,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Legal reserve | 130 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €6,860 | €6,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €215,677 | €191,483 | -€24,194 | -11.2% |
| Amounts payable | 17/49 | €941 | €941 | = | 0.0% |
| Amounts payable after more than one year | 17 | €941 | €941 | = | 0.0% |
| Other amounts payable | 178/9 | €941 | €941 | = | 0.0% |
| Turnover | 70 | €20,785 | €19,776 | -€1,009 | -4.9% |
| Non-recurring operating income | 76A | €109,044 | - | -€109,044 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,493 | €10,933 | -€2,560 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,033 | €778 | -€255 | -24.7% |
| Other operating charges | 640/8 | €5,090 | €4,673 | -€417 | -8.2% |
| Gross operating margin | 9900 | €116,336 | €8,843 | -€107,493 | -92.4% |
| Operating profit (loss) | 9901 | €110,213 | €3,392 | -€106,821 | -96.9% |
| Financial charges | 65/66B | €51 | €46 | -€5 | -9.8% |
| Recurring financial charges | 65 | €51 | €46 | -€5 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €110,162 | €3,346 | -€106,816 | -97.0% |
| Income taxes | 67/77 | €1,558 | €27,540 | +€25,982 | +1,668% |
| Profit (loss) for the period | 9904 | €108,604 | -€24,194 | -€132,798 | |
| Profit (loss) for the period to be appropriated | 9905 | €108,604 | -€24,194 | -€132,798 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.