DeLiFa Services: 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.
DeLiFa Services
Largest movements
- Cash -€52,238
down €52,238 (-80.4%), from €64,959 to €12,721
mainly Receivables within one year (-€49,458) and Tax, wage and social debts (-€22,104)
- Receivables within one year +€49,458
up €49,458 (+247.7%), from €19,967 to €69,426
of which Trade receivables: +€27,832
- Receivables after one year +€12,150
up €12,150 (+4.1%), from €299,457 to €311,607
- Tangible fixed assets -€6,829
down €6,829 (-21.3%), from €32,010 to €25,181
of which Furniture and vehicles: -€6,829
- Trade debts +€32,927
up €32,927 (+104.2%), from €31,600 to €64,527
- Tax, wage and social debts -€22,104
down €22,104 (-71.3%), from €30,996 to €8,891
of which Taxes: -€26,110
- Profit (loss) carried forward -€7,119
down €7,119 (-10.0%), from €71,474 to €64,354
- Gross operating margin -€84,389
down €84,389 (-91.8%), from €91,946 to €7,557
- Taxes -€24,624
down €24,624 (-94.6%), from €26,040 to €1,417
- Staff costs -€2,190
down €2,190 (-11.3%), from €19,388 to €17,197
- Financial income +€1,981
up €1,981 (+18.5%), from €10,726 to €12,707
- Depreciation -€1,975
down €1,975 (-22.4%), from €8,804 to €6,829
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 | €419,465 | €422,494 | +€3,028 | +0.7% |
| Fixed assets | 21/28 | €32,373 | €26,044 | -€6,329 | -19.6% |
| Tangible fixed assets | 22/27 | €32,010 | €25,181 | -€6,829 | -21.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €32,010 | €25,181 | -€6,829 | -21.3% |
| Financial fixed assets | 28 | €363 | €863 | +€500 | +137.7% |
| Current assets | 29/58 | €387,092 | €396,450 | +€9,357 | +2.4% |
| Amounts receivable after more than one year | 29 | €299,457 | €311,607 | +€12,150 | +4.1% |
| Other amounts receivable | 291 | €299,457 | €311,607 | +€12,150 | +4.1% |
| Amounts receivable within one year | 40/41 | €19,967 | €69,426 | +€49,458 | +247.7% |
| Trade receivables | 40 | €15,646 | €43,478 | +€27,832 | +177.9% |
| Other amounts receivable | 41 | €4,321 | €25,947 | +€21,626 | +500.4% |
| Cash at bank and in hand | 54/58 | €64,959 | €12,721 | -€52,238 | -80.4% |
| Deferred charges and accrued income | 490/1 | €2,709 | €2,696 | -€13 | -0.5% |
| Total equity and liabilities | 10/49 | €419,465 | €422,494 | +€3,028 | +0.7% |
| Equity | 10/15 | €356,195 | €349,076 | -€7,119 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €278,521 | €278,521 | = | 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 | €276,661 | €276,661 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,474 | €64,354 | -€7,119 | -10.0% |
| Amounts payable | 17/49 | €63,270 | €73,418 | +€10,148 | +16.0% |
| Amounts payable within one year | 42/48 | €63,270 | €73,418 | +€10,148 | +16.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €31,600 | €64,527 | +€32,927 | +104.2% |
| Suppliers | 440/4 | €31,600 | €64,527 | +€32,927 | +104.2% |
| Taxes, remuneration and social security | 45 | €30,996 | €8,891 | -€22,104 | -71.3% |
| Taxes | 450/3 | €27,818 | €1,708 | -€26,110 | -93.9% |
| Remuneration and social security | 454/9 | €3,178 | €7,183 | +€4,005 | +126.0% |
| Other amounts payable | 47/48 | €675 | €0 | -€675 | -100.0% |
| Remuneration, social security and pensions | 62 | €19,388 | €17,197 | -€2,190 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,804 | €6,829 | -€1,975 | -22.4% |
| Other operating charges | 640/8 | €2,394 | €1,354 | -€1,040 | -43.4% |
| Gross operating margin | 9900 | €91,946 | €7,557 | -€84,389 | -91.8% |
| Operating profit (loss) | 9901 | €61,360 | -€17,824 | -€79,184 | |
| Financial income | 75/76B | €10,726 | €12,707 | +€1,981 | +18.5% |
| Recurring financial income | 75 | €10,726 | €12,707 | +€1,981 | +18.5% |
| Financial charges | 65/66B | €106 | €586 | +€480 | +451.3% |
| Recurring financial charges | 65 | €106 | €586 | +€480 | +451.3% |
| Profit (loss) for the period before taxes | 9903 | €71,980 | -€5,703 | -€77,682 | |
| Income taxes | 67/77 | €26,040 | €1,417 | -€24,624 | -94.6% |
| Profit (loss) for the period | 9904 | €45,939 | -€7,119 | -€53,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,939 | -€7,119 | -€53,059 |
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 10 October 2026 via checked.be.