DelighIT: 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.
DelighIT
Largest movements
- Cash -€41,564
down €41,564 (-26.9%), from €154,470 to €112,906
mainly Contributions, distributions and other (-€168,000) and Investment in fixed assets (net) (-€27,116)
- Receivables after one year -€27,500
down €27,500 (-40.7%), from €67,500 to €40,000
- Tangible fixed assets +€21,112
up €21,112 (+192.7%), from €10,957 to €32,069
of which Plant, machinery and equipment: +€13,829
- Receivables within one year +€15,898
up €15,898 (+58.5%), from €27,175 to €43,073
of which Trade receivables: +€17,243
- Deferred charges and accrued income +€12,860
up €12,860 (+66.8%), from €19,240 to €32,100
- Reserves -€148,500
down €148,500 (-72.6%), from €204,500 to €56,000
- Other debts +€122,650
up €122,650 (+270.0%), from €45,422 to €168,072
- Tax, wage and social debts +€8,961
up €8,961 (+108.6%), from €8,254 to €17,215
- Gross operating margin -€11,266
down €11,266 (-24.5%), from €45,993 to €34,727
- Taxes -€3,559
down €3,559 (-26.7%), from €13,316 to €9,757
- Other operating charges -€1,517
down €1,517 (-34.7%), from €4,369 to €2,852
- Depreciation +€1,516
up €1,516 (+56.2%), from €2,696 to €4,212
- Financial charges -€1,495
down €1,495 (-87.3%), from €1,713 to €218
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 | €281,532 | €264,130 | -€17,402 | -6.2% |
| Fixed assets | 21/28 | €13,147 | €36,051 | +€22,904 | +174.2% |
| Intangible fixed assets | 21 | €2,190 | €3,982 | +€1,792 | +81.8% |
| Tangible fixed assets | 22/27 | €10,957 | €32,069 | +€21,112 | +192.7% |
| Plant, machinery and equipment | 23 | €3,158 | €16,987 | +€13,829 | +437.8% |
| Furniture and vehicles | 24 | €4,627 | €4,882 | +€255 | +5.5% |
| Other tangible fixed assets | 26 | €3,171 | €10,199 | +€7,028 | +221.6% |
| Current assets | 29/58 | €268,385 | €228,079 | -€40,306 | -15.0% |
| Amounts receivable after more than one year | 29 | €67,500 | €40,000 | -€27,500 | -40.7% |
| Other amounts receivable | 291 | €67,500 | €40,000 | -€27,500 | -40.7% |
| Amounts receivable within one year | 40/41 | €27,175 | €43,073 | +€15,898 | +58.5% |
| Trade receivables | 40 | €24,476 | €41,720 | +€17,243 | +70.4% |
| Other amounts receivable | 41 | €2,699 | €1,353 | -€1,345 | -49.9% |
| Cash at bank and in hand | 54/58 | €154,470 | €112,906 | -€41,564 | -26.9% |
| Deferred charges and accrued income | 490/1 | €19,240 | €32,100 | +€12,860 | +66.8% |
| Total equity and liabilities | 10/49 | €281,532 | €264,130 | -€17,402 | -6.2% |
| Equity | 10/15 | €223,841 | €75,141 | -€148,700 | -66.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €204,500 | €56,000 | -€148,500 | -72.6% |
| Distributable reserves | 133 | €204,500 | €56,000 | -€148,500 | -72.6% |
| Profit (loss) carried forward | 14 | €6,941 | €6,741 | -€200 | -2.9% |
| Amounts payable | 17/49 | €57,691 | €188,989 | +€131,298 | +227.6% |
| Amounts payable within one year | 42/48 | €57,691 | €188,989 | +€131,298 | +227.6% |
| Trade debts | 44 | €4,015 | €3,702 | -€313 | -7.8% |
| Suppliers | 440/4 | €4,015 | €3,702 | -€313 | -7.8% |
| Taxes, remuneration and social security | 45 | €8,254 | €17,215 | +€8,961 | +108.6% |
| Taxes | 450/3 | €8,254 | €17,215 | +€8,961 | +108.6% |
| Other amounts payable | 47/48 | €45,422 | €168,072 | +€122,650 | +270.0% |
| Non-recurring operating income | 76A | €21,022 | €13,496 | -€7,526 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,696 | €4,212 | +€1,516 | +56.2% |
| Other operating charges | 640/8 | €4,369 | €2,852 | -€1,517 | -34.7% |
| Gross operating margin | 9900 | €45,993 | €34,727 | -€11,266 | -24.5% |
| Operating profit (loss) | 9901 | €38,928 | €27,662 | -€11,266 | -28.9% |
| Financial income | 75/76B | €1,613 | €1,613 | +€0 | 0.0% |
| Recurring financial income | 75 | €1,613 | €1,613 | +€0 | 0.0% |
| Financial charges | 65/66B | €1,713 | €218 | -€1,495 | -87.3% |
| Recurring financial charges | 65 | €1,713 | €218 | -€1,495 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | €38,828 | €29,057 | -€9,771 | -25.2% |
| Income taxes | 67/77 | €13,316 | €9,757 | -€3,559 | -26.7% |
| Profit (loss) for the period | 9904 | €25,512 | €19,300 | -€6,212 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,512 | €19,300 | -€6,212 | -24.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.