Deliasia: 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.
Deliasia
Largest movements
- Receivables within one year +€17,164
up €17,164 (+17.1%), from €100,497 to €117,661
of which Other amounts receivable: +€38,406
- Tangible fixed assets -€12,762
down €12,762 (-24.5%), from €52,120 to €39,358
of which Furniture and vehicles: -€11,465
- Stocks and contracts -€2,905
down €2,905 (-11.4%), from €25,461 to €22,557
- Cash +€2,564
up €2,564 (+8.4%), from €30,541 to €33,105
mainly Net result for the year (+€72,481) and Depreciation (+€12,762)
- Reserves +€21,793
new in 2025: €21,793
- Profit (loss) carried forward -€21,793
no longer reported in 2025 (was €21,793)
- Trade debts -€7,344
down €7,344 (-28.9%), from €25,369 to €18,025
- Tax, wage and social debts +€6,091
up €6,091 (+13.0%), from €46,962 to €53,053
of which Taxes: +€13,014
- Other debts +€3,741
up €3,741 (+3.4%), from €111,046 to €114,787
- Gross operating margin -€12,586
down €12,586 (-5.4%), from €234,876 to €222,291
- Staff costs +€6,425
up €6,425 (+5.9%), from €109,348 to €115,774
- Other operating charges -€3,896
down €3,896 (-41.1%), from €9,487 to €5,592
- Depreciation +€3,506
up €3,506 (+37.9%), from €9,256 to €12,762
- Financial income +€3,053
up €3,053 (+15,265%), from €20 to €3,073
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 | €211,371 | €213,859 | +€2,488 | +1.2% |
| Fixed assets | 21/28 | €52,120 | €39,358 | -€12,762 | -24.5% |
| Tangible fixed assets | 22/27 | €52,120 | €39,358 | -€12,762 | -24.5% |
| Plant, machinery and equipment | 23 | €4,367 | €3,070 | -€1,297 | -29.7% |
| Furniture and vehicles | 24 | €47,753 | €36,289 | -€11,465 | -24.0% |
| Current assets | 29/58 | €159,251 | €174,500 | +€15,250 | +9.6% |
| Stocks and contracts in progress | 3 | €25,461 | €22,557 | -€2,905 | -11.4% |
| Stocks | 30/36 | €25,461 | €22,557 | -€2,905 | -11.4% |
| Amounts receivable within one year | 40/41 | €100,497 | €117,661 | +€17,164 | +17.1% |
| Trade receivables | 40 | €43,945 | €22,702 | -€21,242 | -48.3% |
| Other amounts receivable | 41 | €56,552 | €94,958 | +€38,406 | +67.9% |
| Cash at bank and in hand | 54/58 | €30,541 | €33,105 | +€2,564 | +8.4% |
| Deferred charges and accrued income | 490/1 | €2,751 | €1,178 | -€1,574 | -57.2% |
| Total equity and liabilities | 10/49 | €211,371 | €213,859 | +€2,488 | +1.2% |
| Equity | 10/15 | €27,993 | €27,993 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Reserves | 13 | - | €21,793 | +€21,793 | |
| Distributable reserves | 133 | - | €21,793 | +€21,793 | |
| Profit (loss) carried forward | 14 | €21,793 | - | -€21,793 | |
| Amounts payable | 17/49 | €183,377 | €185,865 | +€2,488 | +1.4% |
| Amounts payable within one year | 42/48 | €183,377 | €185,865 | +€2,488 | +1.4% |
| Trade debts | 44 | €25,369 | €18,025 | -€7,344 | -28.9% |
| Suppliers | 440/4 | €25,369 | €18,025 | -€7,344 | -28.9% |
| Taxes, remuneration and social security | 45 | €46,962 | €53,053 | +€6,091 | +13.0% |
| Taxes | 450/3 | €28,220 | €41,234 | +€13,014 | +46.1% |
| Remuneration and social security | 454/9 | €18,743 | €11,820 | -€6,923 | -36.9% |
| Other amounts payable | 47/48 | €111,046 | €114,787 | +€3,741 | +3.4% |
| Remuneration, social security and pensions | 62 | €109,348 | €115,774 | +€6,425 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,256 | €12,762 | +€3,506 | +37.9% |
| Other operating charges | 640/8 | €9,487 | €5,592 | -€3,896 | -41.1% |
| Gross operating margin | 9900 | €234,876 | €222,291 | -€12,586 | -5.4% |
| Operating profit (loss) | 9901 | €106,784 | €88,163 | -€18,621 | -17.4% |
| Financial income | 75/76B | €20 | €3,073 | +€3,053 | +15,265% |
| Recurring financial income | 75 | €20 | €3,073 | +€3,053 | +15,265% |
| Financial charges | 65/66B | €1,228 | €1,343 | +€115 | +9.3% |
| Recurring financial charges | 65 | €1,228 | €1,343 | +€115 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €105,576 | €89,893 | -€15,683 | -14.9% |
| Income taxes | 67/77 | €16,471 | €17,412 | +€941 | +5.7% |
| Profit (loss) for the period | 9904 | €89,106 | €72,481 | -€16,624 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €89,106 | €72,481 | -€16,624 | -18.7% |
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 29 October 2026 via checked.be.