DELICELTES: 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.
DELICELTES
Largest movements
- Tangible fixed assets -€13,000
no longer reported in 2025 (was €13,000)
- Cash -€12,372
down €12,372 (-99.5%), from €12,440 to €68
mainly Debts after one year (-€50,000) and Other debts (-€8,817)
- Stocks and contracts -€1,950
no longer reported in 2025 (was €1,950)
- Receivables within one year -€1,835
down €1,835 (-48.1%), from €3,817 to €1,982
of which Trade receivables: -€1,896
- Debts after one year -€50,000
no longer reported in 2025 (was €50,000)
- Profit (loss) carried forward +€37,168
up €37,168 (+58.0%), from -€64,033 to -€26,865
- Other debts -€8,817
down €8,817 (-56.1%), from €15,706 to €6,889
- Trade debts -€3,764
down €3,764 (-65.0%), from €5,788 to €2,024
- Tax, wage and social debts -€3,744
no longer reported in 2025 (was €3,744)
of which Remuneration and social security: -€3,318
- Gross operating margin +€20,331
up €20,331 (+100.5%), from €20,220 to €40,551
- Staff costs -€10,186
down €10,186 (-79.2%), from €12,868 to €2,682
- Depreciation -€3,979
no longer reported in 2025 (was €3,979)
- Financial charges -€557
down €557 (-64.9%), from €858 to €301
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 | €31,207 | €2,050 | -€29,157 | -93.4% |
| Fixed assets | 21/28 | €13,000 | - | -€13,000 | |
| Tangible fixed assets | 22/27 | €13,000 | - | -€13,000 | |
| Land and buildings | 22 | €13,000 | - | -€13,000 | |
| Current assets | 29/58 | €18,207 | €2,050 | -€16,157 | -88.7% |
| Stocks and contracts in progress | 3 | €1,950 | - | -€1,950 | |
| Stocks | 30/36 | €1,950 | - | -€1,950 | |
| Amounts receivable within one year | 40/41 | €3,817 | €1,982 | -€1,835 | -48.1% |
| Trade receivables | 40 | €3,817 | €1,921 | -€1,896 | -49.7% |
| Other amounts receivable | 41 | - | €61 | +€61 | |
| Cash at bank and in hand | 54/58 | €12,440 | €68 | -€12,372 | -99.5% |
| Total equity and liabilities | 10/49 | €31,207 | €2,050 | -€29,157 | -93.4% |
| Equity | 10/15 | -€44,033 | -€6,865 | +€37,168 | +84.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,033 | -€26,865 | +€37,168 | +58.0% |
| Amounts payable | 17/49 | €75,240 | €8,915 | -€66,325 | -88.2% |
| Amounts payable after more than one year | 17 | €50,000 | - | -€50,000 | |
| Financial debts | 170/4 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | €25,240 | €8,915 | -€16,325 | -64.7% |
| Financial debts | 43 | €2 | €2 | = | 0.0% |
| Credit institutions | 430/8 | €2 | €2 | = | 0.0% |
| Trade debts | 44 | €5,788 | €2,024 | -€3,764 | -65.0% |
| Suppliers | 440/4 | €5,788 | €2,024 | -€3,764 | -65.0% |
| Taxes, remuneration and social security | 45 | €3,744 | - | -€3,744 | |
| Taxes | 450/3 | €426 | - | -€426 | |
| Remuneration and social security | 454/9 | €3,318 | - | -€3,318 | |
| Other amounts payable | 47/48 | €15,706 | €6,889 | -€8,817 | -56.1% |
| Non-recurring operating income | 76A | €700 | €42,000 | +€41,300 | +5900.0% |
| Remuneration, social security and pensions | 62 | €12,868 | €2,682 | -€10,186 | -79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,979 | - | -€3,979 | |
| Other operating charges | 640/8 | €654 | €400 | -€254 | -38.8% |
| Gross operating margin | 9900 | €20,220 | €40,551 | +€20,331 | +100.5% |
| Operating profit (loss) | 9901 | €2,719 | €37,469 | +€34,750 | +1278.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €858 | €301 | -€557 | -64.9% |
| Recurring financial charges | 65 | €858 | €301 | -€557 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €1,863 | €37,168 | +€35,305 | +1895.1% |
| Profit (loss) for the period | 9904 | €1,863 | €37,168 | +€35,305 | +1895.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,863 | €37,168 | +€35,305 | +1895.1% |
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 10 October 2026 via checked.be.