DELIA CONSTRUCTION: 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.
DELIA CONSTRUCTION
Largest movements
- Receivables within one year -€23,312
down €23,312 (-77.3%), from €30,176 to €6,864
of which Trade receivables: -€29,105
- Cash +€6,079
up €6,079 (+78.3%), from €7,767 to €13,846
mainly Receivables within one year (+€23,312) and Net result for the year (+€16,210)
- Tangible fixed assets +€3,861
up €3,861 (+49.9%), from €7,732 to €11,593
of which Furniture and vehicles: +€3,069
- Financial fixed assets +€1,300
new in 2024: €1,300
- Profit (loss) carried forward +€16,210
new in 2024: €16,210
- Advances received -€15,620
no longer reported in 2024 (was €15,620)
- Trade debts -€10,250
down €10,250 (-89.9%), from €11,395 to €1,145
- Short-term financial debts -€7,000
down €7,000 (-97.2%), from €7,200 to €200
- Tax, wage and social debts +€4,833
up €4,833 (+241.7%), from €2,000 to €6,833
- Gross operating margin +€15,793
up €15,793 (+155.9%), from €10,127 to €25,920
- Depreciation +€3,568
up €3,568 (+574.7%), from €621 to €4,189
- Taxes +€2,764
up €2,764 (+138.2%), from €2,000 to €4,764
- Other operating charges +€563
up €563 (+1126.1%), from €50 to €613
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 | €45,675 | €33,603 | -€12,072 | -26.4% |
| Fixed assets | 21/28 | €7,732 | €12,893 | +€5,161 | +66.8% |
| Tangible fixed assets | 22/27 | €7,732 | €11,593 | +€3,861 | +49.9% |
| Plant, machinery and equipment | 23 | €2,750 | €3,542 | +€792 | +28.8% |
| Furniture and vehicles | 24 | €4,982 | €8,050 | +€3,069 | +61.6% |
| Financial fixed assets | 28 | - | €1,300 | +€1,300 | |
| Current assets | 29/58 | €37,943 | €20,710 | -€17,233 | -45.4% |
| Amounts receivable within one year | 40/41 | €30,176 | €6,864 | -€23,312 | -77.3% |
| Trade receivables | 40 | €30,176 | €1,071 | -€29,105 | -96.5% |
| Other amounts receivable | 41 | - | €5,793 | +€5,793 | |
| Cash at bank and in hand | 54/58 | €7,767 | €13,846 | +€6,079 | +78.3% |
| Total equity and liabilities | 10/49 | €45,675 | €33,603 | -€12,072 | -26.4% |
| Equity | 10/15 | €9,215 | €25,424 | +€16,210 | +175.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,215 | €7,215 | = | 0.0% |
| Distributable reserves | 133 | €7,215 | €7,215 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €16,210 | +€16,210 | |
| Amounts payable | 17/49 | €36,460 | €8,178 | -€28,282 | -77.6% |
| Amounts payable within one year | 42/48 | €36,460 | €8,178 | -€28,282 | -77.6% |
| Financial debts | 43 | €7,200 | €200 | -€7,000 | -97.2% |
| Other loans | 439 | €7,200 | €200 | -€7,000 | -97.2% |
| Trade debts | 44 | €11,395 | €1,145 | -€10,250 | -89.9% |
| Suppliers | 440/4 | €11,395 | €1,145 | -€10,250 | -89.9% |
| Advances received on contracts in progress | 46 | €15,620 | - | -€15,620 | |
| Taxes, remuneration and social security | 45 | €2,000 | €6,833 | +€4,833 | +241.7% |
| Taxes | 450/3 | €2,000 | €6,833 | +€4,833 | +241.7% |
| Other amounts payable | 47/48 | €245 | - | -€245 | |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €621 | €4,189 | +€3,568 | +574.7% |
| Other operating charges | 640/8 | €50 | €613 | +€563 | +1126.1% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €10,127 | €25,920 | +€15,793 | +155.9% |
| Operating profit (loss) | 9901 | €9,457 | €21,118 | +€11,661 | +123.3% |
| Financial charges | 65/66B | €242 | €144 | -€98 | -40.6% |
| Recurring financial charges | 65 | €242 | €144 | -€98 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €9,215 | €20,974 | +€11,759 | +127.6% |
| Income taxes | 67/77 | €2,000 | €4,764 | +€2,764 | +138.2% |
| Profit (loss) for the period | 9904 | €7,215 | €16,210 | +€8,995 | +124.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,215 | €16,210 | +€8,995 | +124.7% |
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 5 October 2026 via checked.be.