DELICHASAMGO: 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.
DELICHASAMGO
Largest movements
- Tangible fixed assets -€8,914
down €8,914 (-5.1%), from €175,234 to €166,320
- Debts after one year -€11,499
down €11,499 (-6.6%), from €175,535 to €164,036
of which Financial debts: -€12,213
- Profit (loss) carried forward +€2,288
up €2,288 (+69.5%), from €3,293 to €5,581
- Gross operating margin -€1,627
down €1,627 (-8.6%), from €18,982 to €17,354
- Financial charges -€255
down €255 (-9.7%), from €2,632 to €2,377
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 | €198,767 | €189,726 | -€9,041 | -4.5% |
| Formation expenses | 20 | €768 | €213 | -€555 | -72.2% |
| Fixed assets | 21/28 | €175,234 | €166,320 | -€8,914 | -5.1% |
| Tangible fixed assets | 22/27 | €175,234 | €166,320 | -€8,914 | -5.1% |
| Land and buildings | 22 | €175,234 | €166,320 | -€8,914 | -5.1% |
| Current assets | 29/58 | €22,765 | €23,192 | +€427 | +1.9% |
| Amounts receivable within one year | 40/41 | €1,887 | €2,216 | +€330 | +17.5% |
| Trade receivables | 40 | €1,409 | €1,510 | +€101 | +7.2% |
| Other amounts receivable | 41 | €478 | €706 | +€229 | +47.8% |
| Cash at bank and in hand | 54/58 | €20,879 | €20,976 | +€98 | +0.5% |
| Total equity and liabilities | 10/49 | €198,767 | €189,726 | -€9,041 | -4.5% |
| Equity | 10/15 | €6,293 | €8,581 | +€2,288 | +36.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,293 | €5,581 | +€2,288 | +69.5% |
| Amounts payable | 17/49 | €192,474 | €181,145 | -€11,329 | -5.9% |
| Amounts payable after more than one year | 17 | €175,535 | €164,036 | -€11,499 | -6.6% |
| Financial debts | 170/4 | €140,653 | €128,441 | -€12,213 | -8.7% |
| Other amounts payable | 178/9 | €34,881 | €35,595 | +€714 | +2.0% |
| Amounts payable within one year | 42/48 | €14,530 | €14,659 | +€129 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €12,023 | €12,213 | +€190 | +1.6% |
| Trade debts | 44 | €1,298 | €1,327 | +€29 | +2.2% |
| Suppliers | 440/4 | €1,298 | €1,327 | +€29 | +2.2% |
| Taxes, remuneration and social security | 45 | €1,209 | €1,120 | -€89 | -7.4% |
| Taxes | 450/3 | €1,209 | €1,120 | -€89 | -7.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,409 | €2,450 | +€41 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,491 | €9,468 | -€23 | -0.2% |
| Other operating charges | 640/8 | €2,409 | €2,450 | +€41 | +1.7% |
| Gross operating margin | 9900 | €18,982 | €17,354 | -€1,627 | -8.6% |
| Operating profit (loss) | 9901 | €7,082 | €5,436 | -€1,646 | -23.2% |
| Financial charges | 65/66B | €2,632 | €2,377 | -€255 | -9.7% |
| Recurring financial charges | 65 | €2,632 | €2,377 | -€255 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €4,450 | €3,059 | -€1,391 | -31.3% |
| Income taxes | 67/77 | €827 | €771 | -€56 | -6.7% |
| Profit (loss) for the period | 9904 | €3,623 | €2,288 | -€1,335 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,623 | €2,288 | -€1,335 | -36.9% |
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 24 October 2026 via checked.be.