Delicla: 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.
Delicla
Largest movements
- Receivables within one year -€322,950
down €322,950 (-93.1%), from €347,003 to €24,053
of which Trade receivables: -€185,600
- Cash -€212,861
down €212,861 (-86.8%), from €245,096 to €32,236
mainly Debts after one year (-€521,965) and Tax, wage and social debts (-€144,458)
- Debts after one year -€521,965
down €521,965 (-20.9%), from €2.5m to €2.0m
of which Financial debts: -€521,965
- Tax, wage and social debts -€144,458
down €144,458 (-74.5%), from €194,027 to €49,570
of which Taxes: -€158,576
- Reserves +€77,863
up €77,863 (+2.0%), from €3.9m to €4.0m
- Financial income -€2.1m
down €2.1m (-100.0%), from €2.1m to €0
- Staff costs +€57,336
up €57,336 (+129%), from €44,558 to €101,895
- Gross operating margin +€44,135
up €44,135 (+20.0%), from €220,265 to €264,400
- Financial charges +€31,782
up €31,782 (+210%), from €15,158 to €46,941
- Taxes -€7,686
down €7,686 (-25.8%), from €29,825 to €22,139
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 | €7,178,968 | €6,630,127 | -€548,841 | -7.6% |
| Fixed assets | 21/28 | €6,585,656 | €6,572,744 | -€12,911 | -0.2% |
| Tangible fixed assets | 22/27 | €19,256 | €6,344 | -€12,911 | -67.1% |
| Plant, machinery and equipment | 23 | €72 | €0 | -€72 | -100% |
| Furniture and vehicles | 24 | €19,184 | €6,344 | -€12,839 | -66.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €6,566,400 | €6,566,400 | = | 0.0% |
| Current assets | 29/58 | €593,312 | €57,383 | -€535,930 | -90.3% |
| Amounts receivable within one year | 40/41 | €347,003 | €24,053 | -€322,950 | -93.1% |
| Trade receivables | 40 | €185,600 | €0 | -€185,600 | -100% |
| Other amounts receivable | 41 | €161,403 | €24,053 | -€137,349 | -85.1% |
| Cash at bank and in hand | 54/58 | €245,096 | €32,236 | -€212,861 | -86.8% |
| Deferred charges and accrued income | 490/1 | €1,213 | €1,094 | -€119 | -9.8% |
| Total equity and liabilities | 10/49 | €7,178,968 | €6,630,127 | -€548,841 | -7.6% |
| Equity | 10/15 | €3,933,710 | €4,011,573 | +€77,863 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,915,110 | €3,992,973 | +€77,863 | +2.0% |
| Distributable reserves | 133 | €3,915,110 | €3,992,973 | +€77,863 | +2.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,245,258 | €2,618,554 | -€626,704 | -19.3% |
| Amounts payable after more than one year | 17 | €2,501,965 | €1,980,000 | -€521,965 | -20.9% |
| Financial debts | 170/4 | €521,965 | €0 | -€521,965 | -100% |
| Other amounts payable | 178/9 | €1,980,000 | €1,980,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €743,293 | €601,804 | -€141,489 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €516,985 | €521,965 | +€4,980 | +1.0% |
| Trade debts | 44 | €3,146 | €18,354 | +€15,208 | +483% |
| Suppliers | 440/4 | €3,146 | €18,354 | +€15,208 | +483% |
| Taxes, remuneration and social security | 45 | €194,027 | €49,570 | -€144,458 | -74.5% |
| Taxes | 450/3 | €184,737 | €26,161 | -€158,576 | -85.8% |
| Remuneration and social security | 454/9 | €9,291 | €23,409 | +€14,118 | +152% |
| Other amounts payable | 47/48 | €29,135 | €11,916 | -€17,219 | -59.1% |
| Accrued charges and deferred income | 492/3 | - | €36,750 | +€36,750 | |
| Non-recurring operating income | 76A | €735 | €0 | -€735 | -100% |
| Remuneration, social security and pensions | 62 | €44,558 | €101,895 | +€57,336 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,791 | €12,911 | -€2,879 | -18.2% |
| Other operating charges | 640/8 | €2,771 | €2,652 | -€120 | -4.3% |
| Gross operating margin | 9900 | €220,265 | €264,400 | +€44,135 | +20.0% |
| Operating profit (loss) | 9901 | €157,145 | €146,943 | -€10,202 | -6.5% |
| Financial income | 75/76B | €2,053,341 | €0 | -€2.1m | -100.0% |
| Recurring financial income | 75 | €2,053,341 | €0 | -€2.1m | -100.0% |
| Financial charges | 65/66B | €15,158 | €46,941 | +€31,782 | +210% |
| Recurring financial charges | 65 | €15,158 | €46,941 | +€31,782 | +210% |
| Profit (loss) for the period before taxes | 9903 | €2,195,328 | €100,002 | -€2.1m | -95.4% |
| Income taxes | 67/77 | €29,825 | €22,139 | -€7,686 | -25.8% |
| Profit (loss) for the period | 9904 | €2,165,503 | €77,863 | -€2.1m | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,165,503 | €77,863 | -€2.1m | -96.4% |
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 19 October 2026 via checked.be.