DELICITE: 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.
DELICITE
Largest movements
- Receivables within one year +€300,983
up €300,983 (+162.1%), from €185,622 to €486,604
of which Trade receivables: +€255,907
- Cash +€15,948
up €15,948 (+165.6%), from €9,632 to €25,581
mainly Trade debts (+€282,282) and Net result for the year (+€45,623)
- Trade debts +€282,282
up €282,282 (+221.8%), from €127,293 to €409,575
- Profit (loss) carried forward +€45,623
up €45,623, from -€38,318 to €7,305
- Other debts -€16,451
down €16,451 (-43.0%), from €38,250 to €21,800
- Accrued charges and deferred income +€8,349
up €8,349 (+47.9%), from €17,412 to €25,761
- Gross operating margin +€60,152
up €60,152 (+49.9%), from €120,506 to €180,658
- Staff costs -€12,775
down €12,775 (-10.1%), from €126,158 to €113,383
- Taxes +€7,762
up €7,762 (+3787.4%), from €205 to €7,967
- Financial income +€3,788
up €3,788 (+142.8%), from €2,653 to €6,441
- Financial charges +€1,916
up €1,916 (+55.4%), from €3,459 to €5,375
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 | €214,720 | €529,908 | +€315,188 | +146.8% |
| Fixed assets | 21/28 | €8,725 | €9,173 | +€448 | +5.1% |
| Tangible fixed assets | 22/27 | €8,725 | €9,173 | +€448 | +5.1% |
| Plant, machinery and equipment | 23 | €6,910 | €6,904 | -€7 | -0.1% |
| Furniture and vehicles | 24 | €1,376 | €2,051 | +€674 | +49.0% |
| Other tangible fixed assets | 26 | €439 | €219 | -€220 | -50.1% |
| Current assets | 29/58 | €205,995 | €520,735 | +€314,740 | +152.8% |
| Stocks and contracts in progress | 3 | €8,697 | €4,103 | -€4,594 | -52.8% |
| Stocks | 30/36 | €8,697 | €4,103 | -€4,594 | -52.8% |
| Amounts receivable within one year | 40/41 | €185,622 | €486,604 | +€300,983 | +162.1% |
| Trade receivables | 40 | €97,594 | €353,502 | +€255,907 | +262.2% |
| Other amounts receivable | 41 | €88,027 | €133,103 | +€45,075 | +51.2% |
| Cash at bank and in hand | 54/58 | €9,632 | €25,581 | +€15,948 | +165.6% |
| Deferred charges and accrued income | 490/1 | €2,044 | €4,447 | +€2,403 | +117.6% |
| Total equity and liabilities | 10/49 | €214,720 | €529,908 | +€315,188 | +146.8% |
| Equity | 10/15 | -€18,318 | €27,305 | +€45,623 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,318 | €7,305 | +€45,623 | |
| Amounts payable | 17/49 | €233,038 | €502,603 | +€269,565 | +115.7% |
| Amounts payable within one year | 42/48 | €215,626 | €476,842 | +€261,217 | +121.1% |
| Financial debts | 43 | €0 | €115 | +€115 | |
| Credit institutions | 430/8 | €0 | €115 | +€115 | |
| Trade debts | 44 | €127,293 | €409,575 | +€282,282 | +221.8% |
| Suppliers | 440/4 | €127,293 | €409,575 | +€282,282 | +221.8% |
| Taxes, remuneration and social security | 45 | €50,082 | €45,352 | -€4,730 | -9.4% |
| Taxes | 450/3 | €8,540 | €12,432 | +€3,892 | +45.6% |
| Remuneration and social security | 454/9 | €41,542 | €32,920 | -€8,622 | -20.8% |
| Other amounts payable | 47/48 | €38,250 | €21,800 | -€16,451 | -43.0% |
| Accrued charges and deferred income | 492/3 | €17,412 | €25,761 | +€8,349 | +47.9% |
| Remuneration, social security and pensions | 62 | €126,158 | €113,383 | -€12,775 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,282 | €5,408 | +€1,126 | +26.3% |
| Other operating charges | 640/8 | €8,163 | €9,343 | +€1,181 | +14.5% |
| Gross operating margin | 9900 | €120,506 | €180,658 | +€60,152 | +49.9% |
| Operating profit (loss) | 9901 | -€18,097 | €52,523 | +€70,621 | |
| Financial income | 75/76B | €2,653 | €6,441 | +€3,788 | +142.8% |
| Recurring financial income | 75 | €2,653 | €6,441 | +€3,788 | +142.8% |
| Financial charges | 65/66B | €3,459 | €5,375 | +€1,916 | +55.4% |
| Recurring financial charges | 65 | €3,459 | €5,375 | +€1,916 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,903 | €53,589 | +€72,493 | |
| Income taxes | 67/77 | €205 | €7,967 | +€7,762 | +3787.4% |
| Profit (loss) for the period | 9904 | -€19,108 | €45,623 | +€64,731 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,108 | €45,623 | +€64,731 |
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 7 October 2026 via checked.be.