DeLGr: 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.
DeLGr
Largest movements
- Tangible fixed assets +€82,660
up €82,660 (+17.3%), from €478,571 to €561,231
of which Land and buildings: +€87,957
- Receivables within one year +€15,881
up €15,881 (+8.2%), from €193,010 to €208,891
of which Trade receivables: +€15,697
- Other debts +€50,165
up €50,165 (+11.0%), from €454,616 to €504,781
- Debts after one year +€37,572
up €37,572 (+43.5%), from €86,322 to €123,895
- Advances received +€18,425
new in 2024: €18,425
- Trade debts -€13,083
down €13,083 (-80.1%), from €16,338 to €3,255
- Gross operating margin -€9,069
down €9,069 (-14.0%), from €64,652 to €55,583
- Financial charges +€6,099
up €6,099 (+159.1%), from €3,833 to €9,932
- Taxes -€3,823
down €3,823 (-69.1%), from €5,529 to €1,706
- Depreciation +€3,094
up €3,094 (+10.2%), from €30,368 to €33,462
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 | €863,567 | €962,617 | +€99,049 | +11.5% |
| Fixed assets | 21/28 | €588,571 | €671,231 | +€82,660 | +14.0% |
| Tangible fixed assets | 22/27 | €478,571 | €561,231 | +€82,660 | +17.3% |
| Land and buildings | 22 | €424,778 | €512,735 | +€87,957 | +20.7% |
| Plant, machinery and equipment | 23 | €2,730 | €1,661 | -€1,069 | -39.2% |
| Furniture and vehicles | 24 | €51,063 | €46,835 | -€4,228 | -8.3% |
| Financial fixed assets | 28 | €110,000 | €110,000 | = | 0.0% |
| Current assets | 29/58 | €274,996 | €291,385 | +€16,389 | +6.0% |
| Amounts receivable within one year | 40/41 | €193,010 | €208,891 | +€15,881 | +8.2% |
| Trade receivables | 40 | €15,992 | €31,689 | +€15,697 | +98.2% |
| Other amounts receivable | 41 | €177,018 | €177,201 | +€183 | +0.1% |
| Current investments | 50/53 | €59,020 | €50,277 | -€8,743 | -14.8% |
| Cash at bank and in hand | 54/58 | €6,594 | €12,948 | +€6,354 | +96.4% |
| Deferred charges and accrued income | 490/1 | €16,372 | €19,269 | +€2,897 | +17.7% |
| Total equity and liabilities | 10/49 | €863,567 | €962,617 | +€99,049 | +11.5% |
| Equity | 10/15 | €272,670 | €278,679 | +€6,008 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €254,010 | €260,010 | +€6,000 | +2.4% |
| Distributable reserves | 133 | €254,010 | €260,010 | +€6,000 | +2.4% |
| Profit (loss) carried forward | 14 | €61 | €69 | +€8 | +13.9% |
| Amounts payable | 17/49 | €590,897 | €683,938 | +€93,041 | +15.7% |
| Amounts payable after more than one year | 17 | €86,322 | €123,895 | +€37,572 | +43.5% |
| Financial debts | 170/4 | €86,322 | €123,895 | +€37,572 | +43.5% |
| Amounts payable within one year | 42/48 | €504,574 | €560,043 | +€55,469 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €29,961 | €32,100 | +€2,139 | +7.1% |
| Financial debts | 43 | €606 | - | -€606 | |
| Credit institutions | 430/8 | €606 | - | -€606 | |
| Trade debts | 44 | €16,338 | €3,255 | -€13,083 | -80.1% |
| Suppliers | 440/4 | €16,338 | €3,255 | -€13,083 | -80.1% |
| Advances received on contracts in progress | 46 | - | €18,425 | +€18,425 | |
| Taxes, remuneration and social security | 45 | €3,053 | €1,482 | -€1,571 | -51.4% |
| Taxes | 450/3 | €3,053 | €1,482 | -€1,571 | -51.4% |
| Other amounts payable | 47/48 | €454,616 | €504,781 | +€50,165 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,368 | €33,462 | +€3,094 | +10.2% |
| Other operating charges | 640/8 | €4,673 | €4,557 | -€116 | -2.5% |
| Gross operating margin | 9900 | €64,652 | €55,583 | -€9,069 | -14.0% |
| Operating profit (loss) | 9901 | €29,611 | €17,564 | -€12,047 | -40.7% |
| Financial income | 75/76B | €194 | €83 | -€110 | -57.0% |
| Recurring financial income | 75 | €194 | €83 | -€110 | -57.0% |
| Financial charges | 65/66B | €3,833 | €9,932 | +€6,099 | +159.1% |
| Recurring financial charges | 65 | €3,833 | €9,932 | +€6,099 | +159.1% |
| Profit (loss) for the period before taxes | 9903 | €25,972 | €7,715 | -€18,257 | -70.3% |
| Income taxes | 67/77 | €5,529 | €1,706 | -€3,823 | -69.1% |
| Profit (loss) for the period | 9904 | €20,443 | €6,008 | -€14,434 | -70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,443 | €6,008 | -€14,434 | -70.6% |
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 30 September 2026 via checked.be.