DELIAS: 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.
DELIAS
Largest movements
- Cash +€5,703
up €5,703 (+38.6%), from €14,781 to €20,485
mainly Net result for the year (+€27,302) and Other debts (+€3,275)
- Receivables within one year -€2,182
down €2,182 (-12.7%), from €17,132 to €14,949
of which Trade receivables: -€4,200
- Tangible fixed assets -€456
down €456 (-52.7%), from €866 to €410
- Other debts +€3,275
up €3,275 (+11.1%), from €29,465 to €32,740
- Gross operating margin +€1,008
up €1,008 (+2.8%), from €35,849 to €36,857
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 | €32,779 | €36,053 | +€3,274 | +10.0% |
| Fixed assets | 21/28 | €866 | €410 | -€456 | -52.7% |
| Tangible fixed assets | 22/27 | €866 | €410 | -€456 | -52.7% |
| Furniture and vehicles | 24 | €866 | €410 | -€456 | -52.7% |
| Current assets | 29/58 | €31,913 | €35,643 | +€3,730 | +11.7% |
| Amounts receivable within one year | 40/41 | €17,132 | €14,949 | -€2,182 | -12.7% |
| Trade receivables | 40 | €13,800 | €9,600 | -€4,200 | -30.4% |
| Other amounts receivable | 41 | €3,332 | €5,349 | +€2,018 | +60.6% |
| Cash at bank and in hand | 54/58 | €14,781 | €20,485 | +€5,703 | +38.6% |
| Deferred charges and accrued income | 490/1 | - | €209 | +€209 | |
| Total equity and liabilities | 10/49 | €32,779 | €36,053 | +€3,274 | +10.0% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €30,279 | €33,553 | +€3,274 | +10.8% |
| Amounts payable within one year | 42/48 | €30,279 | €33,553 | +€3,274 | +10.8% |
| Trade debts | 44 | €814 | €813 | -€1 | -0.1% |
| Suppliers | 440/4 | €814 | €813 | -€1 | -0.1% |
| Other amounts payable | 47/48 | €29,465 | €32,740 | +€3,275 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637 | €456 | -€181 | -28.4% |
| Other operating charges | 640/8 | €387 | €751 | +€364 | +94.0% |
| Gross operating margin | 9900 | €35,849 | €36,857 | +€1,008 | +2.8% |
| Operating profit (loss) | 9901 | €34,825 | €35,650 | +€825 | +2.4% |
| Financial charges | 65/66B | €159 | €166 | +€7 | +4.4% |
| Recurring financial charges | 65 | €159 | €166 | +€7 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €34,666 | €35,484 | +€818 | +2.4% |
| Income taxes | 67/77 | €8,029 | €8,182 | +€154 | +1.9% |
| Profit (loss) for the period | 9904 | €26,637 | €27,302 | +€664 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,637 | €27,302 | +€664 | +2.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.