Délifleur: 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.
Délifleur
Largest movements
- Intangible fixed assets -€18,400
down €18,400 (-57.2%), from €32,162 to €13,762
- Cash -€7,788
down €7,788 (-39.0%), from €19,990 to €12,202
mainly Net result for the year (-€11,642) and Trade debts (-€7,865)
- Stocks and contracts +€2,659
up €2,659 (+252%), from €1,055 to €3,714
- Tangible fixed assets -€2,533
down €2,533 (-8.2%), from €30,815 to €28,282
of which Furniture and vehicles: -€1,273
- Deferred charges and accrued income +€1,358
up €1,358 (+189%), from €719 to €2,078
- Profit (loss) carried forward -€11,642
down €11,642 (-62.6%), from -€18,602 to -€30,244
- Trade debts -€7,865
down €7,865 (-79.8%), from €9,860 to €1,995
- Debts after one year -€4,962
down €4,962 (-30.3%), from €16,369 to €11,407
- Gross operating margin -€5,386
down €5,386 (-17.6%), from €30,615 to €25,229
- Depreciation +€1,487
up €1,487 (+5.9%), from €25,412 to €26,899
- Staff costs -€1,141
down €1,141 (-17.9%), from €6,383 to €5,242
- Taxes -€1,082
no longer reported in 2025 (was €1,082)
- Other operating charges +€374
up €374 (+56.0%), from €668 to €1,041
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 | €87,011 | €62,959 | -€24,052 | -27.6% |
| Fixed assets | 21/28 | €63,052 | €42,119 | -€20,933 | -33.2% |
| Intangible fixed assets | 21 | €32,162 | €13,762 | -€18,400 | -57.2% |
| Tangible fixed assets | 22/27 | €30,815 | €28,282 | -€2,533 | -8.2% |
| Plant, machinery and equipment | 23 | €29,361 | €28,101 | -€1,260 | -4.3% |
| Furniture and vehicles | 24 | €1,454 | €181 | -€1,273 | -87.5% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €23,959 | €20,840 | -€3,119 | -13.0% |
| Stocks and contracts in progress | 3 | €1,055 | €3,714 | +€2,659 | +252% |
| Stocks | 30/36 | €1,055 | €3,714 | +€2,659 | +252% |
| Amounts receivable within one year | 40/41 | €2,195 | €2,846 | +€652 | +29.7% |
| Trade receivables | 40 | €1,288 | €2,041 | +€754 | +58.5% |
| Other amounts receivable | 41 | €907 | €805 | -€102 | -11.2% |
| Cash at bank and in hand | 54/58 | €19,990 | €12,202 | -€7,788 | -39.0% |
| Deferred charges and accrued income | 490/1 | €719 | €2,078 | +€1,358 | +189% |
| Total equity and liabilities | 10/49 | €87,011 | €62,959 | -€24,052 | -27.6% |
| Equity | 10/15 | €11,398 | -€244 | -€11,642 | |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,602 | -€30,244 | -€11,642 | -62.6% |
| Amounts payable | 17/49 | €75,613 | €63,203 | -€12,410 | -16.4% |
| Amounts payable after more than one year | 17 | €16,369 | €11,407 | -€4,962 | -30.3% |
| Financial debts | 170/4 | €16,369 | €11,407 | -€4,962 | -30.3% |
| Amounts payable within one year | 42/48 | €59,244 | €51,796 | -€7,448 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €4,781 | €4,962 | +€181 | +3.8% |
| Trade debts | 44 | €9,860 | €1,995 | -€7,865 | -79.8% |
| Suppliers | 440/4 | €9,860 | €1,995 | -€7,865 | -79.8% |
| Taxes, remuneration and social security | 45 | €545 | - | -€545 | |
| Taxes | 450/3 | €306 | - | -€306 | |
| Remuneration and social security | 454/9 | €238 | - | -€238 | |
| Other amounts payable | 47/48 | €44,059 | €44,839 | +€780 | +1.8% |
| Remuneration, social security and pensions | 62 | €6,383 | €5,242 | -€1,141 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,412 | €26,899 | +€1,487 | +5.9% |
| Other operating charges | 640/8 | €668 | €1,041 | +€374 | +56.0% |
| Gross operating margin | 9900 | €30,615 | €25,229 | -€5,386 | -17.6% |
| Operating profit (loss) | 9901 | -€1,848 | -€7,954 | -€6,106 | -330% |
| Financial income | 75/76B | €0 | €194 | +€194 | +1,941,000% |
| Recurring financial income | 75 | €0 | €194 | +€194 | +1,941,000% |
| Financial charges | 65/66B | €4,100 | €3,882 | -€218 | -5.3% |
| Recurring financial charges | 65 | €4,100 | €3,882 | -€218 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,948 | -€11,642 | -€5,693 | -95.7% |
| Income taxes | 67/77 | €1,082 | - | -€1,082 | |
| Profit (loss) for the period | 9904 | -€7,030 | -€11,642 | -€4,612 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,030 | -€11,642 | -€4,612 | -65.6% |
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 15 October 2026 via checked.be.