DELFINO: 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.
What changed
DELFINO
NACE 69.209, Other tax advisory services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€4,484
2023 · €2,874+€1,610
Equity
€1.5m
2023 · €1.5m+€4,484
Cash
€4,719
2023 · €300+€4,419
Balance sheet total
€2.0m
2023 · €2.0m+€55,576
Largest movements
Assets
- Receivables within one year +€38,478
up €38,478 (+9.9%), from €389,128 to €427,606
of which Other amounts receivable: +€53,198
Equity and liabilities
- Other debts +€66,628
up €66,628 (+29.1%), from €229,192 to €295,820
- Debts after one year -€32,486
down €32,486 (-34.6%), from €93,954 to €61,468
Income statement
- Other operating charges +€12,460
up €12,460 (+132.9%), from €9,374 to €21,834
- Provisions -€5,200
new in 2024: -€5,200
- Gross operating margin +€4,390
up €4,390 (+19.1%), from €22,973 to €27,363
- Financial charges +€1,190
up €1,190 (+33.0%), from €3,605 to €4,795
- Taxes -€658
new in 2024: -€658
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.
Result 2023
€2,874
Gross operating margin
+€4,390
Staff costs
+€57
Depreciation
-€257
Provisions
+€5,200
Other operating charges
-€12,460
Other operating items
+€5,116
Financial income
+€96
Financial charges
-€1,190
Taxes
+€658
Result 2024
€4,484
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.
From operations
+€37,885
Investment
-€551
Financing
-€32,915
Cash 2023
€300
From operations (derived)
+€37,885
Net result for the year
+€4,484
Depreciation
+€2,234
Stocks and contracts
-€14,362
Receivables within one year
-€38,478
Provisions
-€5,200
Trade debts
+€16,155
Tax, wage and social debts
+€16,558
Advances received
-€10,134
Other debts
+€66,628
Investment (derived)
-€551
Investment in fixed assets (net)
-€551
Financing
-€32,915
Debts after one year
-€32,486
Current portion of long-term debt
-€428
Cash 2024
€4,719
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,965,236 | €2,020,812 | +€55,576 | +2.8% |
| Fixed assets | 21/28 | €1,535,461 | €1,533,778 | -€1,683 | -0.1% |
| Tangible fixed assets | 22/27 | €1,528,958 | €1,527,275 | -€1,683 | -0.1% |
| Land and buildings | 22 | €1,527,782 | €1,526,567 | -€1,215 | -0.1% |
| Plant, machinery and equipment | 23 | €984 | €708 | -€276 | -28.1% |
| Furniture and vehicles | 24 | €192 | - | -€192 | |
| Financial fixed assets | 28 | €6,504 | €6,504 | = | 0.0% |
| Current assets | 29/58 | €429,775 | €487,034 | +€57,259 | +13.3% |
| Stocks and contracts in progress | 3 | €40,347 | €54,709 | +€14,362 | +35.6% |
| Stocks | 30/36 | €40,347 | €54,709 | +€14,362 | +35.6% |
| Amounts receivable within one year | 40/41 | €389,128 | €427,606 | +€38,478 | +9.9% |
| Trade receivables | 40 | €319,011 | €304,290 | -€14,721 | -4.6% |
| Other amounts receivable | 41 | €70,117 | €123,316 | +€53,198 | +75.9% |
| Cash at bank and in hand | 54/58 | €300 | €4,719 | +€4,419 | +1474.7% |
| Total equity and liabilities | 10/49 | €1,965,236 | €2,020,812 | +€55,576 | +2.8% |
| Equity | 10/15 | €1,513,080 | €1,517,564 | +€4,484 | +0.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,425,000 | €1,425,000 | = | 0.0% |
| Reserves | 13 | €89,813 | €89,813 | = | 0.0% |
| Non-distributable reserves | 130/1 | €89,813 | €89,813 | = | 0.0% |
| Legal reserve | 130 | €89,813 | €89,813 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,733 | -€72,249 | +€4,484 | +5.8% |
| Provisions and deferred taxes | 16 | €33,464 | €28,264 | -€5,200 | -15.5% |
| Provisions for liabilities and charges | 160/5 | €33,464 | €28,264 | -€5,200 | -15.5% |
| Major repairs and maintenance | 162 | €33,464 | €28,264 | -€5,200 | -15.5% |
| Amounts payable | 17/49 | €418,692 | €474,984 | +€56,292 | +13.4% |
| Amounts payable after more than one year | 17 | €93,954 | €61,468 | -€32,486 | -34.6% |
| Financial debts | 170/4 | €93,954 | €61,468 | -€32,486 | -34.6% |
| Amounts payable within one year | 42/48 | €324,738 | €413,516 | +€88,779 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €32,251 | €31,823 | -€428 | -1.3% |
| Trade debts | 44 | €31,009 | €47,164 | +€16,155 | +52.1% |
| Suppliers | 440/4 | €31,009 | €47,164 | +€16,155 | +52.1% |
| Advances received on contracts in progress | 46 | €17,200 | €7,067 | -€10,134 | -58.9% |
| Taxes, remuneration and social security | 45 | €15,085 | €31,643 | +€16,558 | +109.8% |
| Taxes | 450/3 | €15,085 | €31,643 | +€16,558 | +109.8% |
| Other amounts payable | 47/48 | €229,192 | €295,820 | +€66,628 | +29.1% |
| Non-recurring operating income | 76A | €1,418 | €29,710 | +€28,291 | +1994.8% |
| Remuneration, social security and pensions | 62 | €57 | - | -€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,977 | €2,234 | +€257 | +13.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€5,200 | -€5,200 | |
| Other operating charges | 640/8 | €9,374 | €21,834 | +€12,460 | +132.9% |
| Non-recurring operating charges | 66A | €5,116 | - | -€5,116 | |
| Gross operating margin | 9900 | €22,973 | €27,363 | +€4,390 | +19.1% |
| Operating profit (loss) | 9901 | €6,448 | €8,495 | +€2,047 | +31.7% |
| Financial income | 75/76B | €30 | €126 | +€96 | +318.5% |
| Recurring financial income | 75 | €30 | €126 | +€96 | +318.5% |
| Financial charges | 65/66B | €3,605 | €4,795 | +€1,190 | +33.0% |
| Recurring financial charges | 65 | €3,605 | €4,795 | +€1,190 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €2,874 | €3,826 | +€952 | +33.1% |
| Income taxes | 67/77 | - | -€658 | -€658 | |
| Profit (loss) for the period | 9904 | €2,874 | €4,484 | +€1,610 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,874 | €4,484 | +€1,610 | +56.0% |
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 8 October 2026 via checked.be.