Delichon: what changed
Two fiscal 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.
Delichon
Largest movements
- Current investments +€20,015
new in 2025: €20,015
- Cash -€17,022
down €17,022 (-57.2%), from €29,775 to €12,753
mainly Current investments (-€20,015) and Tax, wage and social debts (-€3,623)
- Profit (loss) carried forward +€9,033
up €9,033, from €0 to €9,033
- Tax, wage and social debts -€3,623
down €3,623 (-60.9%), from €5,947 to €2,325
of which Taxes: -€3,623
- Debts after one year -€3,097
down €3,097 (-45.1%), from €6,869 to €3,772
- Taxes -€1,253
down €1,253 (-31.1%), from €4,028 to €2,775
- Gross operating margin -€948
down €948 (-6.3%), from €15,048 to €14,100
- Other operating charges +€684
up €684 (+1368.7%), from €50 to €734
- Depreciation +€208
up €208 (+23.6%), from €880 to €1,087
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 | €52,454 | €54,858 | +€2,404 | +4.6% |
| Fixed assets | 21/28 | €9,107 | €8,715 | -€392 | -4.3% |
| Tangible fixed assets | 22/27 | €9,107 | €8,715 | -€392 | -4.3% |
| Land and buildings | 22 | €9,107 | €8,715 | -€392 | -4.3% |
| Current assets | 29/58 | €43,347 | €46,143 | +€2,796 | +6.4% |
| Amounts receivable within one year | 40/41 | €12,036 | €11,944 | -€92 | -0.8% |
| Trade receivables | 40 | €9,048 | €6,948 | -€2,100 | -23.2% |
| Other amounts receivable | 41 | €2,988 | €4,996 | +€2,008 | +67.2% |
| Current investments | 50/53 | - | €20,015 | +€20,015 | |
| Cash at bank and in hand | 54/58 | €29,775 | €12,753 | -€17,022 | -57.2% |
| Deferred charges and accrued income | 490/1 | €1,537 | €1,432 | -€105 | -6.8% |
| Total equity and liabilities | 10/49 | €52,454 | €54,858 | +€2,404 | +4.6% |
| Equity | 10/15 | €32,914 | €41,946 | +€9,033 | +27.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,914 | €29,914 | = | 0.0% |
| Distributable reserves | 133 | €29,914 | €29,914 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €9,033 | +€9,033 | |
| Amounts payable | 17/49 | €19,541 | €12,912 | -€6,628 | -33.9% |
| Amounts payable after more than one year | 17 | €6,869 | €3,772 | -€3,097 | -45.1% |
| Financial debts | 170/4 | €6,869 | €3,772 | -€3,097 | -45.1% |
| Amounts payable within one year | 42/48 | €12,672 | €9,140 | -€3,532 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €3,218 | €3,097 | -€121 | -3.8% |
| Financial debts | 43 | €83 | €45 | -€38 | -45.5% |
| Credit institutions | 430/8 | €83 | €45 | -€38 | -45.5% |
| Trade debts | 44 | €379 | €896 | +€517 | +136.4% |
| Suppliers | 440/4 | €379 | €896 | +€517 | +136.4% |
| Taxes, remuneration and social security | 45 | €5,947 | €2,325 | -€3,623 | -60.9% |
| Taxes | 450/3 | €5,947 | €2,325 | -€3,623 | -60.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,044 | €2,777 | -€267 | -8.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €880 | €1,087 | +€208 | +23.6% |
| Other operating charges | 640/8 | €50 | €734 | +€684 | +1368.7% |
| Gross operating margin | 9900 | €15,048 | €14,100 | -€948 | -6.3% |
| Operating profit (loss) | 9901 | €14,118 | €12,278 | -€1,840 | -13.0% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €555 | €502 | -€53 | -9.5% |
| Recurring financial charges | 65 | €555 | €502 | -€53 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €13,564 | €11,807 | -€1,756 | -12.9% |
| Income taxes | 67/77 | €4,028 | €2,775 | -€1,253 | -31.1% |
| Profit (loss) for the period | 9904 | €9,536 | €9,033 | -€503 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,536 | €9,033 | -€503 | -5.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.