Delifab: 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.
Delifab
Largest movements
- Cash +€125,360
up €125,360 (+87.1%), from €143,878 to €269,238
mainly Net result for the year (+€53,595) and Depreciation (+€47,732)
- Tangible fixed assets -€44,076
down €44,076 (-23.1%), from €190,515 to €146,439
of which Furniture and vehicles: -€25,066
- Stocks and contracts -€17,609
down €17,609 (-25.8%), from €68,186 to €50,577
- Deferred charges and accrued income -€5,870
down €5,870 (-45.5%), from €12,907 to €7,037
- Profit (loss) carried forward +€53,595
up €53,595 (+44.4%), from €120,581 to €174,176
- Trade debts +€39,379
up €39,379 (+19.2%), from €204,579 to €243,958
- Tax, wage and social debts -€17,075
down €17,075 (-32.7%), from €52,289 to €35,214
of which Remuneration and social security: -€11,545
- Debts after one year -€13,521
down €13,521 (-33.1%), from €40,861 to €27,340
- Gross operating margin +€114,375
up €114,375 (+54.8%), from €208,635 to €323,010
- Taxes +€20,819
up €20,819, from €0 to €20,819
- Depreciation +€19,048
up €19,048 (+66.4%), from €28,684 to €47,732
- Staff costs +€17,004
up €17,004 (+9.5%), from €179,778 to €196,782
- Financial charges -€5,444
no longer reported in 2025 (was €5,444)
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 | €451,345 | €514,209 | +€62,864 | +13.9% |
| Fixed assets | 21/28 | €190,515 | €146,439 | -€44,076 | -23.1% |
| Tangible fixed assets | 22/27 | €190,515 | €146,439 | -€44,076 | -23.1% |
| Plant, machinery and equipment | 23 | €22,865 | €18,510 | -€4,355 | -19.0% |
| Furniture and vehicles | 24 | €99,391 | €74,325 | -€25,066 | -25.2% |
| Other tangible fixed assets | 26 | €68,259 | €53,604 | -€14,655 | -21.5% |
| Current assets | 29/58 | €260,830 | €367,770 | +€106,940 | +41.0% |
| Amounts receivable after more than one year | 29 | €23,000 | €23,000 | = | 0.0% |
| Trade receivables | 290 | - | €23,000 | +€23,000 | |
| Other amounts receivable | 291 | €23,000 | - | -€23,000 | |
| Stocks and contracts in progress | 3 | €68,186 | €50,577 | -€17,609 | -25.8% |
| Stocks | 30/36 | €68,186 | €50,577 | -€17,609 | -25.8% |
| Amounts receivable within one year | 40/41 | €12,859 | €17,918 | +€5,059 | +39.3% |
| Trade receivables | 40 | €4,403 | €11,072 | +€6,669 | +151.5% |
| Other amounts receivable | 41 | €8,455 | €6,846 | -€1,609 | -19.0% |
| Cash at bank and in hand | 54/58 | €143,878 | €269,238 | +€125,360 | +87.1% |
| Deferred charges and accrued income | 490/1 | €12,907 | €7,037 | -€5,870 | -45.5% |
| Total equity and liabilities | 10/49 | €451,345 | €514,209 | +€62,864 | +13.9% |
| Equity | 10/15 | €140,581 | €194,176 | +€53,595 | +38.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,581 | €174,176 | +€53,595 | +44.4% |
| Amounts payable | 17/49 | €310,764 | €320,033 | +€9,269 | +3.0% |
| Amounts payable after more than one year | 17 | €40,861 | €27,340 | -€13,521 | -33.1% |
| Financial debts | 170/4 | €40,861 | €27,340 | -€13,521 | -33.1% |
| Amounts payable within one year | 42/48 | €269,903 | €292,693 | +€22,790 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €13,035 | €13,521 | +€486 | +3.7% |
| Trade debts | 44 | €204,579 | €243,958 | +€39,379 | +19.2% |
| Suppliers | 440/4 | €204,579 | €243,958 | +€39,379 | +19.2% |
| Taxes, remuneration and social security | 45 | €52,289 | €35,214 | -€17,075 | -32.7% |
| Taxes | 450/3 | €27,811 | €22,281 | -€5,530 | -19.9% |
| Remuneration and social security | 454/9 | €24,478 | €12,933 | -€11,545 | -47.2% |
| Remuneration, social security and pensions | 62 | €179,778 | €196,782 | +€17,004 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,684 | €47,732 | +€19,048 | +66.4% |
| Other operating charges | 640/8 | €2,302 | €4,109 | +€1,807 | +78.5% |
| Gross operating margin | 9900 | €208,635 | €323,010 | +€114,375 | +54.8% |
| Operating profit (loss) | 9901 | -€2,129 | €74,387 | +€76,516 | |
| Financial income | 75/76B | €1 | €27 | +€26 | +3153.0% |
| Recurring financial income | 75 | €0 | €27 | +€27 | |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €5,444 | - | -€5,444 | |
| Recurring financial charges | 65 | €5,444 | - | -€5,444 | |
| Profit (loss) for the period before taxes | 9903 | -€7,572 | €74,414 | +€81,986 | |
| Income taxes | 67/77 | €0 | €20,819 | +€20,819 | |
| Profit (loss) for the period | 9904 | -€7,572 | €53,595 | +€61,167 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,572 | €53,595 | +€61,167 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.