DELIFLANDERS: 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.
DELIFLANDERS
Largest movements
- Cash +€40,267
up €40,267 (+95.6%), from €42,115 to €82,382
mainly Depreciation (+€66,168) and Other debts (+€22,951)
- Receivables within one year -€22,560
down €22,560 (-5.9%), from €379,838 to €357,277
of which Trade receivables: -€53,499
- Stocks and contracts +€19,884
up €19,884 (+16.4%), from €120,935 to €140,819
- Tangible fixed assets -€14,282
down €14,282 (-2.9%), from €491,804 to €477,522
of which Land and buildings: -€32,303
- Other debts +€22,951
up €22,951 (+11.7%), from €196,992 to €219,943
- Accrued charges and deferred income -€13,478
down €13,478 (-100%), from €13,478 to €0
- Gross operating margin -€26,826
down €26,826 (-19.4%), from €138,588 to €111,762
- Depreciation +€19,191
up €19,191 (+40.9%), from €46,977 to €66,168
- Financial charges -€12,940
down €12,940 (-52.8%), from €24,524 to €11,584
- Staff costs +€4,195
up €4,195 (+15.1%), from €27,810 to €32,005
- Taxes -€2,757
down €2,757 (-62.5%), from €4,409 to €1,652
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 | €1,038,552 | €1,065,157 | +€26,604 | +2.6% |
| Fixed assets | 21/28 | €491,862 | €481,304 | -€10,559 | -2.1% |
| Intangible fixed assets | 21 | €58 | €3,782 | +€3,723 | +6,384% |
| Tangible fixed assets | 22/27 | €491,804 | €477,522 | -€14,282 | -2.9% |
| Land and buildings | 22 | €415,378 | €383,076 | -€32,303 | -7.8% |
| Plant, machinery and equipment | 23 | €10,712 | €8,057 | -€2,656 | -24.8% |
| Furniture and vehicles | 24 | €65,713 | €86,390 | +€20,677 | +31.5% |
| Current assets | 29/58 | €546,690 | €583,853 | +€37,163 | +6.8% |
| Stocks and contracts in progress | 3 | €120,935 | €140,819 | +€19,884 | +16.4% |
| Stocks | 30/36 | €120,935 | €140,819 | +€19,884 | +16.4% |
| Amounts receivable within one year | 40/41 | €379,838 | €357,277 | -€22,560 | -5.9% |
| Trade receivables | 40 | €308,164 | €254,665 | -€53,499 | -17.4% |
| Other amounts receivable | 41 | €71,674 | €102,613 | +€30,939 | +43.2% |
| Cash at bank and in hand | 54/58 | €42,115 | €82,382 | +€40,267 | +95.6% |
| Deferred charges and accrued income | 490/1 | €3,803 | €3,375 | -€428 | -11.3% |
| Total equity and liabilities | 10/49 | €1,038,552 | €1,065,157 | +€26,604 | +2.6% |
| Equity | 10/15 | €254,690 | €255,053 | +€364 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €236,090 | €236,453 | +€364 | +0.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €236,090 | €236,453 | +€364 | +0.2% |
| Amounts payable | 17/49 | €783,863 | €810,103 | +€26,240 | +3.3% |
| Amounts payable after more than one year | 17 | €263,108 | €265,011 | +€1,904 | +0.7% |
| Financial debts | 170/4 | €263,108 | €265,011 | +€1,904 | +0.7% |
| Amounts payable within one year | 42/48 | €507,278 | €545,092 | +€37,814 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €31,062 | €38,449 | +€7,387 | +23.8% |
| Trade debts | 44 | €278,723 | €281,510 | +€2,787 | +1.0% |
| Suppliers | 440/4 | €278,723 | €281,510 | +€2,787 | +1.0% |
| Taxes, remuneration and social security | 45 | €501 | €5,190 | +€4,689 | +936% |
| Taxes | 450/3 | €501 | €2,701 | +€2,201 | +439% |
| Remuneration and social security | 454/9 | €0 | €2,489 | +€2,489 | |
| Other amounts payable | 47/48 | €196,992 | €219,943 | +€22,951 | +11.7% |
| Accrued charges and deferred income | 492/3 | €13,478 | €0 | -€13,478 | -100% |
| Remuneration, social security and pensions | 62 | €27,810 | €32,005 | +€4,195 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,977 | €66,168 | +€19,191 | +40.9% |
| Other operating charges | 640/8 | €5,178 | €5,277 | +€100 | +1.9% |
| Gross operating margin | 9900 | €138,588 | €111,762 | -€26,826 | -19.4% |
| Operating profit (loss) | 9901 | €58,624 | €8,312 | -€50,312 | -85.8% |
| Financial income | 75/76B | €4,515 | €5,288 | +€773 | +17.1% |
| Recurring financial income | 75 | €4,515 | €5,288 | +€773 | +17.1% |
| Financial charges | 65/66B | €24,524 | €11,584 | -€12,940 | -52.8% |
| Recurring financial charges | 65 | €24,524 | €11,584 | -€12,940 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €38,614 | €2,016 | -€36,599 | -94.8% |
| Income taxes | 67/77 | €4,409 | €1,652 | -€2,757 | -62.5% |
| Profit (loss) for the period | 9904 | €34,205 | €364 | -€33,842 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,205 | €364 | -€33,842 | -98.9% |
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 14 October 2026 via checked.be.