DELIGASTROSERVICES: 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.
DELIGASTROSERVICES
Largest movements
- Receivables within one year +€34,108
up €34,108 (+12.8%), from €265,575 to €299,683
of which Trade receivables: +€24,205
- Tangible fixed assets -€23,358
down €23,358 (-9.3%), from €250,703 to €227,345
of which Land and buildings: -€12,500
- Advances received +€86,508
up €86,508 (+188.9%), from €45,801 to €132,308
- Profit (loss) carried forward -€28,803
down €28,803 (-58.6%), from -€49,138 to -€77,941
- Debts after one year -€25,029
down €25,029 (-10.4%), from €240,912 to €215,883
of which Financial debts: -€23,511
- Tax, wage and social debts -€17,620
down €17,620 (-24.1%), from €73,085 to €55,465
of which Taxes: -€25,194
- Trade debts -€8,727
down €8,727 (-4.9%), from €176,762 to €168,035
- Gross operating margin +€71,816
up €71,816 (+38.8%), from €185,104 to €256,920
- Staff costs +€20,278
up €20,278 (+9.4%), from €215,322 to €235,600
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €596,251 | €608,705 | +€12,454 | +2.1% |
| Fixed assets | 21/28 | €251,263 | €227,904 | -€23,358 | -9.3% |
| Tangible fixed assets | 22/27 | €250,703 | €227,345 | -€23,358 | -9.3% |
| Land and buildings | 22 | €187,500 | €175,000 | -€12,500 | -6.7% |
| Plant, machinery and equipment | 23 | €51,137 | €43,465 | -€7,673 | -15.0% |
| Furniture and vehicles | 24 | €12,066 | €8,880 | -€3,186 | -26.4% |
| Financial fixed assets | 28 | €559 | €559 | = | 0.0% |
| Current assets | 29/58 | €344,989 | €380,801 | +€35,813 | +10.4% |
| Stocks and contracts in progress | 3 | €4,253 | €5,437 | +€1,183 | +27.8% |
| Stocks | 30/36 | €4,253 | €5,437 | +€1,183 | +27.8% |
| Amounts receivable within one year | 40/41 | €265,575 | €299,683 | +€34,108 | +12.8% |
| Trade receivables | 40 | €226,203 | €250,408 | +€24,205 | +10.7% |
| Other amounts receivable | 41 | €39,372 | €49,275 | +€9,903 | +25.2% |
| Cash at bank and in hand | 54/58 | €75,160 | €75,682 | +€521 | +0.7% |
| Total equity and liabilities | 10/49 | €596,251 | €608,705 | +€12,454 | +2.1% |
| Equity | 10/15 | €35,554 | €6,751 | -€28,803 | -81.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €64,692 | €64,692 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,341 | €26,341 | = | 0.0% |
| Distributable reserves | 133 | €38,351 | €38,351 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,138 | -€77,941 | -€28,803 | -58.6% |
| Amounts payable | 17/49 | €560,697 | €601,954 | +€41,257 | +7.4% |
| Amounts payable after more than one year | 17 | €240,912 | €215,883 | -€25,029 | -10.4% |
| Financial debts | 170/4 | €237,859 | €214,348 | -€23,511 | -9.9% |
| Other amounts payable | 178/9 | €3,053 | €1,535 | -€1,518 | -49.7% |
| Amounts payable within one year | 42/48 | €319,785 | €379,340 | +€59,555 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €22,988 | €23,511 | +€522 | +2.3% |
| Financial debts | 43 | €10 | €21 | +€11 | +112.9% |
| Credit institutions | 430/8 | €10 | €21 | +€11 | +112.9% |
| Trade debts | 44 | €176,762 | €168,035 | -€8,727 | -4.9% |
| Suppliers | 440/4 | €176,762 | €168,035 | -€8,727 | -4.9% |
| Advances received on contracts in progress | 46 | €45,801 | €132,308 | +€86,508 | +188.9% |
| Taxes, remuneration and social security | 45 | €73,085 | €55,465 | -€17,620 | -24.1% |
| Taxes | 450/3 | €33,807 | €8,613 | -€25,194 | -74.5% |
| Remuneration and social security | 454/9 | €39,278 | €46,852 | +€7,573 | +19.3% |
| Other amounts payable | 47/48 | €1,139 | - | -€1,139 | |
| Accrued charges and deferred income | 492/3 | - | €6,730 | +€6,730 | |
| Remuneration, social security and pensions | 62 | €215,322 | €235,600 | +€20,278 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,171 | €24,515 | -€655 | -2.6% |
| Other operating charges | 640/8 | €16,873 | €15,502 | -€1,371 | -8.1% |
| Gross operating margin | 9900 | €185,104 | €256,920 | +€71,816 | +38.8% |
| Operating profit (loss) | 9901 | -€72,262 | -€18,697 | +€53,565 | +74.1% |
| Financial income | 75/76B | €150 | €55 | -€96 | -63.6% |
| Recurring financial income | 75 | €150 | €55 | -€96 | -63.6% |
| Financial charges | 65/66B | €8,650 | €9,800 | +€1,150 | +13.3% |
| Recurring financial charges | 65 | €8,583 | €9,800 | +€1,217 | +14.2% |
| Non-recurring financial charges | 66B | €66 | - | -€66 | |
| Profit (loss) for the period before taxes | 9903 | -€80,761 | -€28,443 | +€52,319 | +64.8% |
| Income taxes | 67/77 | €325 | €360 | +€35 | +10.7% |
| Profit (loss) for the period | 9904 | -€81,087 | -€28,803 | +€52,284 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,087 | -€28,803 | +€52,284 | +64.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.