Délideux: 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.
Délideux
Largest movements
- Current investments +€180,318
new in 2026: €180,318
- Tangible fixed assets -€148,140
down €148,140 (-7.2%), from €2.1m to €1.9m
- Cash +€91,161
up €91,161 (+14.9%), from €611,584 to €702,745
mainly Net result for the year (+€229,315) and Depreciation (+€219,178)
- Reserves +€182,035
up €182,035 (+24.1%), from €756,798 to €938,833
of which Distributable reserves: +€182,035
- Debts after one year -€72,664
down €72,664 (-4.6%), from €1.6m to €1.5m
- Accrued charges and deferred income +€43,366
up €43,366 (+335.6%), from €12,920 to €56,286
- Tax, wage and social debts +€38,612
up €38,612 (+55.1%), from €70,071 to €108,684
of which Taxes: +€51,214
- Current portion of long-term debt -€37,785
down €37,785 (-31.0%), from €121,851 to €84,066
- Gross operating margin +€82,315
up €82,315 (+8.3%), from €992,799 to €1.1m
- Staff costs +€54,949
up €54,949 (+12.6%), from €436,323 to €491,272
- Depreciation -€38,002
down €38,002 (-14.8%), from €257,181 to €219,178
- Taxes +€23,660
up €23,660 (+30.0%), from €78,829 to €102,489
- Financial income +€12,379
up €12,379 (+138.9%), from €8,911 to €21,290
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,879,937 | €3,018,487 | +€138,551 | +4.8% |
| Fixed assets | 21/28 | €2,067,086 | €1,918,945 | -€148,140 | -7.2% |
| Tangible fixed assets | 22/27 | €2,067,086 | €1,918,945 | -€148,140 | -7.2% |
| Land and buildings | 22 | €1,681,820 | €1,631,697 | -€50,122 | -3.0% |
| Plant, machinery and equipment | 23 | €278,072 | €209,546 | -€68,527 | -24.6% |
| Furniture and vehicles | 24 | €93,093 | €69,816 | -€23,276 | -25.0% |
| Other tangible fixed assets | 26 | €14,101 | €7,886 | -€6,215 | -44.1% |
| Current assets | 29/58 | €812,851 | €1,099,542 | +€286,691 | +35.3% |
| Stocks and contracts in progress | 3 | €9,812 | €16,854 | +€7,042 | +71.8% |
| Stocks | 30/36 | €9,812 | €16,854 | +€7,042 | +71.8% |
| Amounts receivable within one year | 40/41 | €185,374 | €190,021 | +€4,647 | +2.5% |
| Trade receivables | 40 | €125,951 | €148,314 | +€22,363 | +17.8% |
| Other amounts receivable | 41 | €59,423 | €41,707 | -€17,716 | -29.8% |
| Current investments | 50/53 | - | €180,318 | +€180,318 | |
| Cash at bank and in hand | 54/58 | €611,584 | €702,745 | +€91,161 | +14.9% |
| Deferred charges and accrued income | 490/1 | €6,080 | €9,604 | +€3,523 | +57.9% |
| Total equity and liabilities | 10/49 | €2,879,937 | €3,018,487 | +€138,551 | +4.8% |
| Equity | 10/15 | €824,363 | €1,006,398 | +€182,035 | +22.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €756,798 | €938,833 | +€182,035 | +24.1% |
| Tax-exempt reserves | 132 | €367 | €367 | = | 0.0% |
| Distributable reserves | 133 | €756,431 | €938,466 | +€182,035 | +24.1% |
| Profit (loss) carried forward | 14 | €55,065 | €55,065 | = | 0.0% |
| Amounts payable | 17/49 | €2,055,574 | €2,012,090 | -€43,484 | -2.1% |
| Amounts payable after more than one year | 17 | €1,591,693 | €1,519,029 | -€72,664 | -4.6% |
| Financial debts | 170/4 | €1,591,693 | €1,519,029 | -€72,664 | -4.6% |
| Amounts payable within one year | 42/48 | €450,961 | €436,775 | -€14,186 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €121,851 | €84,066 | -€37,785 | -31.0% |
| Trade debts | 44 | €114,083 | €94,083 | -€20,000 | -17.5% |
| Suppliers | 440/4 | €114,083 | €94,083 | -€20,000 | -17.5% |
| Taxes, remuneration and social security | 45 | €70,071 | €108,684 | +€38,612 | +55.1% |
| Taxes | 450/3 | €10,169 | €61,383 | +€51,214 | +503.6% |
| Remuneration and social security | 454/9 | €59,902 | €47,300 | -€12,602 | -21.0% |
| Other amounts payable | 47/48 | €144,955 | €149,942 | +€4,988 | +3.4% |
| Accrued charges and deferred income | 492/3 | €12,920 | €56,286 | +€43,366 | +335.6% |
| Non-recurring operating income | 76A | €6,567 | €0 | -€6,567 | -100.0% |
| Remuneration, social security and pensions | 62 | €436,323 | €491,272 | +€54,949 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €257,181 | €219,178 | -€38,002 | -14.8% |
| Other operating charges | 640/8 | €4,849 | €3,787 | -€1,062 | -21.9% |
| Gross operating margin | 9900 | €992,799 | €1,075,115 | +€82,315 | +8.3% |
| Operating profit (loss) | 9901 | €294,446 | €360,877 | +€66,431 | +22.6% |
| Financial income | 75/76B | €8,911 | €21,290 | +€12,379 | +138.9% |
| Recurring financial income | 75 | €8,911 | €21,290 | +€12,379 | +138.9% |
| Financial charges | 65/66B | €45,103 | €50,363 | +€5,261 | +11.7% |
| Recurring financial charges | 65 | €45,103 | €50,363 | +€5,261 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €258,254 | €331,804 | +€73,549 | +28.5% |
| Income taxes | 67/77 | €78,829 | €102,489 | +€23,660 | +30.0% |
| Profit (loss) for the period | 9904 | €179,426 | €229,315 | +€49,889 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €179,426 | €229,315 | +€49,889 | +27.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.