DELGOH: 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.
DELGOH
Largest movements
- Cash -€22,043
down €22,043 (-78.0%), from €28,262 to €6,220
mainly Investment in fixed assets (net) (-€20,447) and Receivables within one year (-€14,529)
- Receivables within one year +€14,529
up €14,529 (+795.8%), from €1,826 to €16,355
of which Other amounts receivable: +€11,113
- Tangible fixed assets +€6,401
up €6,401 (+4.0%), from €158,869 to €165,270
of which Furniture and vehicles: +€15,200
- Other debts -€12,675
no longer reported in 2024 (was €12,675)
- Current portion of long-term debt +€10,258
up €10,258 (+45.7%), from €22,444 to €32,702
- Profit (loss) carried forward -€7,183
down €7,183 (-82.3%), from -€8,726 to -€15,909
- Trade debts +€3,707
up €3,707 (+88.1%), from €4,208 to €7,915
- Gross operating margin -€13,328
down €13,328 (-42.8%), from €31,129 to €17,801
- Depreciation +€3,699
up €3,699 (+35.8%), from €10,347 to €14,046
- Financial charges +€2,285
up €2,285 (+34.6%), from €6,601 to €8,886
- Financial income +€1,275
up €1,275 (+34749.3%), from €4 to €1,279
- Other operating charges +€748
up €748 (+29.0%), from €2,583 to €3,330
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 | €220,681 | €217,940 | -€2,741 | -1.2% |
| Fixed assets | 21/28 | €159,129 | €165,530 | +€6,401 | +4.0% |
| Tangible fixed assets | 22/27 | €158,869 | €165,270 | +€6,401 | +4.0% |
| Land and buildings | 22 | €116,092 | €110,780 | -€5,313 | -4.6% |
| Plant, machinery and equipment | 23 | €42,128 | €38,641 | -€3,486 | -8.3% |
| Furniture and vehicles | 24 | €649 | €15,849 | +€15,200 | +2343.8% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €61,552 | €52,410 | -€9,142 | -14.9% |
| Stocks and contracts in progress | 3 | €31,334 | €29,745 | -€1,589 | -5.1% |
| Stocks | 30/36 | €31,334 | €29,745 | -€1,589 | -5.1% |
| Amounts receivable within one year | 40/41 | €1,826 | €16,355 | +€14,529 | +795.8% |
| Trade receivables | 40 | €120 | €3,536 | +€3,416 | +2847.1% |
| Other amounts receivable | 41 | €1,706 | €12,818 | +€11,113 | +651.5% |
| Cash at bank and in hand | 54/58 | €28,262 | €6,220 | -€22,043 | -78.0% |
| Deferred charges and accrued income | 490/1 | €130 | €90 | -€39 | -30.4% |
| Total equity and liabilities | 10/49 | €220,681 | €217,940 | -€2,741 | -1.2% |
| Equity | 10/15 | -€5,726 | -€12,909 | -€7,183 | -125.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,726 | -€15,909 | -€7,183 | -82.3% |
| Amounts payable | 17/49 | €226,407 | €230,848 | +€4,442 | +2.0% |
| Amounts payable after more than one year | 17 | €181,161 | €182,837 | +€1,676 | +0.9% |
| Financial debts | 170/4 | €181,161 | €182,837 | +€1,676 | +0.9% |
| Amounts payable within one year | 42/48 | €45,246 | €48,011 | +€2,765 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €22,444 | €32,702 | +€10,258 | +45.7% |
| Trade debts | 44 | €4,208 | €7,915 | +€3,707 | +88.1% |
| Suppliers | 440/4 | €4,208 | €7,915 | +€3,707 | +88.1% |
| Taxes, remuneration and social security | 45 | €5,919 | €7,395 | +€1,476 | +24.9% |
| Taxes | 450/3 | €5,919 | €7,395 | +€1,476 | +24.9% |
| Other amounts payable | 47/48 | €12,675 | - | -€12,675 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,347 | €14,046 | +€3,699 | +35.8% |
| Other operating charges | 640/8 | €2,583 | €3,330 | +€748 | +29.0% |
| Gross operating margin | 9900 | €31,129 | €17,801 | -€13,328 | -42.8% |
| Operating profit (loss) | 9901 | €18,200 | €424 | -€17,775 | -97.7% |
| Financial income | 75/76B | €4 | €1,279 | +€1,275 | +34749.3% |
| Recurring financial income | 75 | €4 | €1,279 | +€1,275 | +34749.3% |
| Financial charges | 65/66B | €6,601 | €8,886 | +€2,285 | +34.6% |
| Recurring financial charges | 65 | €6,601 | €8,886 | +€2,285 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €11,603 | -€7,183 | -€18,785 | |
| Profit (loss) for the period | 9904 | €11,603 | -€7,183 | -€18,785 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,603 | -€7,183 | -€18,785 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.