Delicolor: 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.
Delicolor
Largest movements
- Cash +€7,677
up €7,677 (+32.5%), from €23,630 to €31,306
mainly Net result for the year (+€25,285) and Trade debts (+€6,052)
- Receivables within one year +€2,991
up €2,991 (+8.4%), from €35,420 to €38,411
of which Trade receivables: +€1,529
- Tangible fixed assets +€1,411
up €1,411 (+24.4%), from €5,779 to €7,190
- Reserves +€25,285
up €25,285 (+60.2%), from €41,978 to €67,263
- Other debts -€20,204
down €20,204 (-48.5%), from €41,663 to €21,459
- Trade debts +€6,052
up €6,052 (+103.1%), from €5,869 to €11,921
- Gross operating margin +€10,085
up €10,085 (+34.2%), from €29,494 to €39,580
- Taxes +€2,110
up €2,110 (+32.3%), from €6,530 to €8,640
- Depreciation -€514
down €514 (-18.7%), from €2,753 to €2,239
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 | €101,849 | €114,627 | +€12,777 | +12.5% |
| Fixed assets | 21/28 | €6,764 | €8,025 | +€1,261 | +18.6% |
| Intangible fixed assets | 21 | €985 | €835 | -€150 | -15.2% |
| Tangible fixed assets | 22/27 | €5,779 | €7,190 | +€1,411 | +24.4% |
| Plant, machinery and equipment | 23 | €5,779 | €7,190 | +€1,411 | +24.4% |
| Current assets | 29/58 | €95,085 | €106,602 | +€11,516 | +12.1% |
| Stocks and contracts in progress | 3 | €34,450 | €35,200 | +€750 | +2.2% |
| Stocks | 30/36 | €34,450 | €35,200 | +€750 | +2.2% |
| Amounts receivable within one year | 40/41 | €35,420 | €38,411 | +€2,991 | +8.4% |
| Trade receivables | 40 | €35,369 | €36,899 | +€1,529 | +4.3% |
| Other amounts receivable | 41 | €51 | €1,513 | +€1,462 | +2892.8% |
| Cash at bank and in hand | 54/58 | €23,630 | €31,306 | +€7,677 | +32.5% |
| Deferred charges and accrued income | 490/1 | €1,586 | €1,684 | +€99 | +6.2% |
| Total equity and liabilities | 10/49 | €101,849 | €114,627 | +€12,777 | +12.5% |
| Equity | 10/15 | €51,978 | €77,263 | +€25,285 | +48.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €41,978 | €67,263 | +€25,285 | +60.2% |
| Distributable reserves | 133 | €41,978 | €67,263 | +€25,285 | +60.2% |
| Amounts payable | 17/49 | €49,871 | €37,364 | -€12,508 | -25.1% |
| Amounts payable within one year | 42/48 | €49,859 | €36,551 | -€13,308 | -26.7% |
| Trade debts | 44 | €5,869 | €11,921 | +€6,052 | +103.1% |
| Suppliers | 440/4 | €5,869 | €11,921 | +€6,052 | +103.1% |
| Taxes, remuneration and social security | 45 | €2,327 | €3,170 | +€844 | +36.3% |
| Taxes | 450/3 | €2,327 | €3,170 | +€844 | +36.3% |
| Other amounts payable | 47/48 | €41,663 | €21,459 | -€20,204 | -48.5% |
| Accrued charges and deferred income | 492/3 | €13 | €813 | +€800 | +6242.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,753 | €2,239 | -€514 | -18.7% |
| Other operating charges | 640/8 | €705 | €671 | -€34 | -4.9% |
| Non-recurring operating charges | 66A | - | €1,834 | +€1,834 | |
| Gross operating margin | 9900 | €29,494 | €39,580 | +€10,085 | +34.2% |
| Operating profit (loss) | 9901 | €26,036 | €34,836 | +€8,799 | +33.8% |
| Financial income | 75/76B | €10 | €54 | +€44 | +446.7% |
| Recurring financial income | 75 | €10 | €54 | +€44 | +446.7% |
| Financial charges | 65/66B | €1,070 | €964 | -€106 | -9.9% |
| Recurring financial charges | 65 | €1,070 | €964 | -€106 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €24,976 | €33,925 | +€8,950 | +35.8% |
| Income taxes | 67/77 | €6,530 | €8,640 | +€2,110 | +32.3% |
| Profit (loss) for the period | 9904 | €18,446 | €25,285 | +€6,840 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,446 | €25,285 | +€6,840 | +37.1% |
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 5 October 2026 via checked.be.