DELIBO: 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.
DELIBO
Largest movements
- Tangible fixed assets +€59,644
up €59,644 (+133%), from €44,923 to €104,567
of which Furniture and vehicles: +€66,327
- Receivables within one year -€48,492
down €48,492 (-14.4%), from €336,396 to €287,903
of which Other amounts receivable: -€27,774
- Deferred charges and accrued income +€32,062
up €32,062 (+2,199%), from €1,458 to €33,520
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€156,997
down €156,997 (-41.3%), from €379,996 to €222,999
- Taxes -€48,898
down €48,898 (-91.9%), from €53,185 to €4,288
- Depreciation +€9,834
up €9,834 (+72.2%), from €13,622 to €23,456
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 | €1,655,692 | €1,677,792 | +€22,101 | +1.3% |
| Fixed assets | 21/28 | €55,351 | €114,995 | +€59,644 | +108% |
| Tangible fixed assets | 22/27 | €44,923 | €104,567 | +€59,644 | +133% |
| Plant, machinery and equipment | 23 | €31,681 | €24,997 | -€6,683 | -21.1% |
| Furniture and vehicles | 24 | €13,243 | €79,570 | +€66,327 | +501% |
| Financial fixed assets | 28 | €10,428 | €10,428 | = | 0.0% |
| Current assets | 29/58 | €1,600,340 | €1,562,797 | -€37,543 | -2.3% |
| Stocks and contracts in progress | 3 | €22,359 | €14,222 | -€8,137 | -36.4% |
| Stocks | 30/36 | €22,359 | €14,222 | -€8,137 | -36.4% |
| Amounts receivable within one year | 40/41 | €336,396 | €287,903 | -€48,492 | -14.4% |
| Trade receivables | 40 | €308,622 | €287,903 | -€20,719 | -6.7% |
| Other amounts receivable | 41 | €27,774 | €0 | -€27,774 | -100% |
| Cash at bank and in hand | 54/58 | €1,240,128 | €1,227,152 | -€12,976 | -1.0% |
| Deferred charges and accrued income | 490/1 | €1,458 | €33,520 | +€32,062 | +2,199% |
| Total equity and liabilities | 10/49 | €1,655,692 | €1,677,792 | +€22,101 | +1.3% |
| Equity | 10/15 | €1,498,239 | €1,504,893 | +€6,654 | +0.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,471,200 | €1,477,854 | +€6,654 | +0.5% |
| Distributable reserves | 133 | €1,471,200 | €1,477,854 | +€6,654 | +0.5% |
| Profit (loss) carried forward | 14 | €2,039 | €2,039 | = | 0.0% |
| Amounts payable | 17/49 | €157,453 | €172,899 | +€15,446 | +9.8% |
| Amounts payable within one year | 42/48 | €157,453 | €172,899 | +€15,446 | +9.8% |
| Trade debts | 44 | €66,957 | €76,259 | +€9,302 | +13.9% |
| Suppliers | 440/4 | €66,957 | €76,259 | +€9,302 | +13.9% |
| Taxes, remuneration and social security | 45 | €21,336 | €21,677 | +€340 | +1.6% |
| Taxes | 450/3 | €11,280 | €10,979 | -€300 | -2.7% |
| Remuneration and social security | 454/9 | €10,056 | €10,697 | +€641 | +6.4% |
| Other amounts payable | 47/48 | €69,160 | €74,964 | +€5,804 | +8.4% |
| Non-recurring operating income | 76A | - | €2,489 | +€2,489 | |
| Remuneration, social security and pensions | 62 | €180,546 | €179,555 | -€991 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,622 | €23,456 | +€9,834 | +72.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,649 | €3,413 | +€764 | +28.8% |
| Gross operating margin | 9900 | €379,996 | €222,999 | -€156,997 | -41.3% |
| Operating profit (loss) | 9901 | €183,179 | €16,575 | -€166,604 | -91.0% |
| Financial income | 75/76B | €21 | €0 | -€21 | -100% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -100% |
| Financial charges | 65/66B | €4,442 | €5,633 | +€1,191 | +26.8% |
| Recurring financial charges | 65 | €4,442 | €5,633 | +€1,191 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €178,758 | €10,942 | -€167,817 | -93.9% |
| Income taxes | 67/77 | €53,185 | €4,288 | -€48,898 | -91.9% |
| Profit (loss) for the period | 9904 | €125,573 | €6,654 | -€118,919 | -94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €125,573 | €6,654 | -€118,919 | -94.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.