DELIBERATE NETWORKS: 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.
DELIBERATE NETWORKS
Largest movements
- Receivables after one year +€82,240
new in 2025: €82,240
- Receivables within one year +€53,773
up €53,773 (+712.9%), from €7,543 to €61,316
of which Other amounts receivable: +€47,277
- Cash -€47,076
down €47,076 (-48.3%), from €97,533 to €50,457
mainly Receivables after one year (-€82,240) and Receivables within one year (-€53,773)
- Tangible fixed assets +€4,312
up €4,312 (+36.8%), from €11,730 to €16,043
of which Other tangible fixed assets: +€4,862
- Reserves +€91,279
up €91,279 (+115.3%), from €79,142 to €170,421
- Tax, wage and social debts +€10,825
up €10,825 (+43.6%), from €24,830 to €35,655
of which Taxes: +€11,031
- Other debts -€8,951
down €8,951 (-100.0%), from €8,951 to €0
- Gross operating margin +€20,281
up €20,281 (+20.3%), from €99,817 to €120,098
- Taxes +€5,727
up €5,727 (+30.0%), from €19,078 to €24,806
- Financial income +€3,355
up €3,355 (+992.8%), from €338 to €3,693
- Depreciation +€1,274
up €1,274 (+42.9%), from €2,973 to €4,247
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.
Cash bridge derived
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 | €116,948 | €210,055 | +€93,107 | +79.6% |
| Fixed assets | 21/28 | €11,730 | €16,043 | +€4,312 | +36.8% |
| Tangible fixed assets | 22/27 | €11,730 | €16,043 | +€4,312 | +36.8% |
| Plant, machinery and equipment | 23 | €4,912 | €4,407 | -€505 | -10.3% |
| Furniture and vehicles | 24 | €6,818 | €6,774 | -€45 | -0.7% |
| Other tangible fixed assets | 26 | - | €4,862 | +€4,862 | |
| Current assets | 29/58 | €105,218 | €194,013 | +€88,795 | +84.4% |
| Amounts receivable after more than one year | 29 | - | €82,240 | +€82,240 | |
| Other amounts receivable | 291 | - | €82,240 | +€82,240 | |
| Amounts receivable within one year | 40/41 | €7,543 | €61,316 | +€53,773 | +712.9% |
| Trade receivables | 40 | €7,529 | €14,025 | +€6,496 | +86.3% |
| Other amounts receivable | 41 | €14 | €47,291 | +€47,277 | +347626.3% |
| Cash at bank and in hand | 54/58 | €97,533 | €50,457 | -€47,076 | -48.3% |
| Deferred charges and accrued income | 490/1 | €143 | €0 | -€143 | -100.0% |
| Total equity and liabilities | 10/49 | €116,948 | €210,055 | +€93,107 | +79.6% |
| Equity | 10/15 | €81,642 | €172,921 | +€91,279 | +111.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €79,142 | €170,421 | +€91,279 | +115.3% |
| Distributable reserves | 133 | €79,142 | €170,421 | +€91,279 | +115.3% |
| Amounts payable | 17/49 | €35,306 | €37,134 | +€1,828 | +5.2% |
| Amounts payable within one year | 42/48 | €35,206 | €37,034 | +€1,828 | +5.2% |
| Trade debts | 44 | €1,425 | €1,378 | -€46 | -3.2% |
| Suppliers | 440/4 | €1,425 | €1,378 | -€46 | -3.2% |
| Taxes, remuneration and social security | 45 | €24,830 | €35,655 | +€10,825 | +43.6% |
| Taxes | 450/3 | €23,830 | €34,861 | +€11,031 | +46.3% |
| Remuneration and social security | 454/9 | €1,000 | €794 | -€206 | -20.6% |
| Other amounts payable | 47/48 | €8,951 | €0 | -€8,951 | -100.0% |
| Accrued charges and deferred income | 492/3 | €100 | €100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,973 | €4,247 | +€1,274 | +42.9% |
| Other operating charges | 640/8 | - | €126 | +€126 | |
| Gross operating margin | 9900 | €99,817 | €120,098 | +€20,281 | +20.3% |
| Operating profit (loss) | 9901 | €96,844 | €115,725 | +€18,881 | +19.5% |
| Financial income | 75/76B | €338 | €3,693 | +€3,355 | +992.8% |
| Recurring financial income | 75 | €338 | €3,693 | +€3,355 | +992.8% |
| Financial charges | 65/66B | €3,603 | €3,333 | -€270 | -7.5% |
| Recurring financial charges | 65 | €3,603 | €3,333 | -€270 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €93,579 | €116,084 | +€22,506 | +24.0% |
| Income taxes | 67/77 | €19,078 | €24,806 | +€5,727 | +30.0% |
| Profit (loss) for the period | 9904 | €74,500 | €91,279 | +€16,779 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €74,500 | €91,279 | +€16,779 | +22.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.