DELIES: 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.
DELIES
Largest movements
- Cash -€4,874
down €4,874 (-41.4%), from €11,784 to €6,910
mainly Net result for the year (-€11,454) and Trade debts (-€8,425)
- Receivables within one year +€3,014
up €3,014 (+125%), from €2,402 to €5,416
of which Trade receivables: +€4,331
- Tangible fixed assets -€2,517
down €2,517 (-16.1%), from €15,670 to €13,154
of which Furniture and vehicles: -€2,517
- Deferred charges and accrued income -€1,066
down €1,066 (-14.2%), from €7,519 to €6,453
- Profit (loss) carried forward -€11,454
down €11,454 (-25.2%), from -€45,411 to -€56,865
- Other debts +€9,921
up €9,921 (+53.1%), from €18,685 to €28,606
- Trade debts -€8,425
down €8,425 (-90.7%), from €9,288 to €863
- Contributions +€3,200
up €3,200 (+20.8%), from €15,400 to €18,600
- Tax, wage and social debts +€1,316
up €1,316 (+43.9%), from €3,000 to €4,316
of which Taxes: +€4,125
- Gross operating margin +€33,144
up €33,144 (+86.0%), from -€38,546 to -€5,402
- Financial charges -€760
down €760 (-27.2%), from €2,795 to €2,035
- Depreciation -€543
down €543 (-17.7%), from €3,059 to €2,517
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 | €39,656 | €34,213 | -€5,443 | -13.7% |
| Fixed assets | 21/28 | €17,950 | €15,434 | -€2,517 | -14.0% |
| Tangible fixed assets | 22/27 | €15,670 | €13,154 | -€2,517 | -16.1% |
| Furniture and vehicles | 24 | €5,670 | €3,154 | -€2,517 | -44.4% |
| Assets under construction and advance payments | 27 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,280 | €2,280 | = | 0.0% |
| Current assets | 29/58 | €21,705 | €18,779 | -€2,926 | -13.5% |
| Amounts receivable within one year | 40/41 | €2,402 | €5,416 | +€3,014 | +125% |
| Trade receivables | 40 | €1,085 | €5,416 | +€4,331 | +399% |
| Other amounts receivable | 41 | €1,317 | - | -€1,317 | |
| Cash at bank and in hand | 54/58 | €11,784 | €6,910 | -€4,874 | -41.4% |
| Deferred charges and accrued income | 490/1 | €7,519 | €6,453 | -€1,066 | -14.2% |
| Total equity and liabilities | 10/49 | €39,656 | €34,213 | -€5,443 | -13.7% |
| Equity | 10/15 | €8,683 | €428 | -€8,254 | -95.1% |
| Contributions | 10/11 | €15,400 | €18,600 | +€3,200 | +20.8% |
| Reserves | 13 | €38,693 | €38,693 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,833 | €36,833 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,411 | -€56,865 | -€11,454 | -25.2% |
| Amounts payable | 17/49 | €30,973 | €33,785 | +€2,811 | +9.1% |
| Amounts payable within one year | 42/48 | €30,973 | €33,785 | +€2,811 | +9.1% |
| Trade debts | 44 | €9,288 | €863 | -€8,425 | -90.7% |
| Suppliers | 440/4 | €9,288 | €863 | -€8,425 | -90.7% |
| Taxes, remuneration and social security | 45 | €3,000 | €4,316 | +€1,316 | +43.9% |
| Taxes | 450/3 | €191 | €4,316 | +€4,125 | +2,156% |
| Remuneration and social security | 454/9 | €2,809 | - | -€2,809 | |
| Other amounts payable | 47/48 | €18,685 | €28,606 | +€9,921 | +53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,059 | €2,517 | -€543 | -17.7% |
| Other operating charges | 640/8 | €749 | €975 | +€226 | +30.1% |
| Gross operating margin | 9900 | -€38,546 | -€5,402 | +€33,144 | +86.0% |
| Operating profit (loss) | 9901 | -€42,355 | -€8,894 | +€33,461 | +79.0% |
| Financial income | 75/76B | €1 | €0 | -€0 | -60.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -60.0% |
| Financial charges | 65/66B | €2,795 | €2,035 | -€760 | -27.2% |
| Recurring financial charges | 65 | €2,795 | €2,035 | -€760 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€45,150 | -€10,929 | +€34,220 | +75.8% |
| Income taxes | 67/77 | €683 | €525 | -€158 | -23.1% |
| Profit (loss) for the period | 9904 | -€45,832 | -€11,454 | +€34,378 | +75.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,832 | -€11,454 | +€34,378 | +75.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.