DELICA: 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.
DELICA
Largest movements
- Cash -€17,209
down €17,209 (-49.5%), from €34,736 to €17,527
mainly Debts after one year (-€20,000) and Investment in fixed assets (net) (-€10,641)
- Receivables within one year +€3,332
up €3,332 (+30.3%), from €10,982 to €14,314
of which Trade receivables: +€4,360
- Stocks and contracts +€2,021
up €2,021 (+11.3%), from €17,914 to €19,935
- Tangible fixed assets -€1,566
down €1,566 (-4.5%), from €34,992 to €33,426
of which Land and buildings: -€1,998
- Debts after one year -€20,000
down €20,000 (-40.0%), from €50,000 to €30,000
- Profit (loss) carried forward +€5,077
up €5,077 (+65.9%), from -€7,702 to -€2,625
- Other debts +€1,808
up €1,808 (+10.8%), from €16,670 to €18,479
- Gross operating margin +€4,437
up €4,437 (+33.2%), from €13,369 to €17,805
- Depreciation +€1,513
up €1,513 (+14.1%), from €10,694 to €12,207
- Financial income +€230
up €230 (+82.7%), from €278 to €509
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 | €98,904 | €85,202 | -€13,702 | -13.9% |
| Fixed assets | 21/28 | €34,992 | €33,426 | -€1,566 | -4.5% |
| Tangible fixed assets | 22/27 | €34,992 | €33,426 | -€1,566 | -4.5% |
| Land and buildings | 22 | €8,109 | €6,111 | -€1,998 | -24.6% |
| Plant, machinery and equipment | 23 | €26,883 | €27,315 | +€432 | +1.6% |
| Current assets | 29/58 | €63,912 | €51,776 | -€12,136 | -19.0% |
| Stocks and contracts in progress | 3 | €17,914 | €19,935 | +€2,021 | +11.3% |
| Stocks | 30/36 | €17,914 | €19,935 | +€2,021 | +11.3% |
| Amounts receivable within one year | 40/41 | €10,982 | €14,314 | +€3,332 | +30.3% |
| Trade receivables | 40 | €9,468 | €13,828 | +€4,360 | +46.1% |
| Other amounts receivable | 41 | €1,514 | €486 | -€1,028 | -67.9% |
| Cash at bank and in hand | 54/58 | €34,736 | €17,527 | -€17,209 | -49.5% |
| Deferred charges and accrued income | 490/1 | €280 | €0 | -€280 | -100.0% |
| Total equity and liabilities | 10/49 | €98,904 | €85,202 | -€13,702 | -13.9% |
| Equity | 10/15 | €31,508 | €36,585 | +€5,077 | +16.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€7,702 | -€2,625 | +€5,077 | +65.9% |
| Amounts payable | 17/49 | €67,395 | €48,617 | -€18,779 | -27.9% |
| Amounts payable after more than one year | 17 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Other amounts payable | 178/9 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Amounts payable within one year | 42/48 | €17,395 | €18,617 | +€1,221 | +7.0% |
| Trade debts | 44 | €725 | €109 | -€616 | -84.9% |
| Suppliers | 440/4 | €725 | €109 | -€616 | -84.9% |
| Taxes, remuneration and social security | 45 | - | €29 | +€29 | |
| Taxes | 450/3 | - | €29 | +€29 | |
| Other amounts payable | 47/48 | €16,670 | €18,479 | +€1,808 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,694 | €12,207 | +€1,513 | +14.1% |
| Other operating charges | 640/8 | €810 | €883 | +€73 | +9.0% |
| Gross operating margin | 9900 | €13,369 | €17,805 | +€4,437 | +33.2% |
| Operating profit (loss) | 9901 | €1,864 | €4,716 | +€2,851 | +152.9% |
| Financial income | 75/76B | €278 | €509 | +€230 | +82.7% |
| Recurring financial income | 75 | €278 | €509 | +€230 | +82.7% |
| Financial charges | 65/66B | €175 | €148 | -€27 | -15.5% |
| Recurring financial charges | 65 | €175 | €148 | -€27 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €1,968 | €5,077 | +€3,108 | +157.9% |
| Profit (loss) for the period | 9904 | €1,968 | €5,077 | +€3,108 | +157.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,968 | €5,077 | +€3,108 | +157.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.