DELIGOUT: 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.
DELIGOUT
Largest movements
- Current investments +€1.0m
new in 2025: €1.0m
- Cash -€672,551
down €672,551 (-46.8%), from €1.4m to €765,834
mainly Current investments (-€1.0m) and Contributions, distributions and other (-€883,310)
- Tangible fixed assets -€327,347
down €327,347 (-7.0%), from €4.6m to €4.3m
of which Land and buildings: -€177,192
- Receivables within one year +€189,223
up €189,223 (+35.5%), from €532,776 to €721,999
of which Other amounts receivable: +€273,660
- Profit (loss) carried forward +€538,919
up €538,919 (+40.0%), from €1.3m to €1.9m
- Debts after one year -€475,589
down €475,589 (-17.8%), from €2.7m to €2.2m
- Trade debts +€161,879
up €161,879 (+89.7%), from €180,432 to €342,311
- Other debts +€154,087
up €154,087 (+294%), from €52,438 to €206,525
- Current portion of long-term debt -€91,213
down €91,213 (-16.4%), from €556,802 to €465,589
- Gross operating margin +€440,658
up €440,658 (+18.8%), from €2.3m to €2.8m
- Financial income +€209,905
up €209,905 (+227%), from €92,381 to €302,286
of which Financial income: +€189,652
- Depreciation -€204,116
down €204,116 (-23.0%), from €888,992 to €684,877
- Taxes +€172,560
up €172,560 (+83.8%), from €205,882 to €378,441
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 | €6,883,153 | €7,099,456 | +€216,303 | +3.1% |
| Fixed assets | 21/28 | €4,674,963 | €4,322,616 | -€352,347 | -7.5% |
| Intangible fixed assets | 21 | €25,000 | - | -€25,000 | |
| Tangible fixed assets | 22/27 | €4,649,213 | €4,321,866 | -€327,347 | -7.0% |
| Land and buildings | 22 | €2,571,229 | €2,394,037 | -€177,192 | -6.9% |
| Plant, machinery and equipment | 23 | €1,894,006 | €1,813,979 | -€80,027 | -4.2% |
| Furniture and vehicles | 24 | €183,978 | €113,850 | -€70,128 | -38.1% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €2,208,190 | €2,776,840 | +€568,650 | +25.8% |
| Stocks and contracts in progress | 3 | €237,029 | €288,172 | +€51,143 | +21.6% |
| Stocks | 30/36 | €237,029 | €288,172 | +€51,143 | +21.6% |
| Amounts receivable within one year | 40/41 | €532,776 | €721,999 | +€189,223 | +35.5% |
| Trade receivables | 40 | €404,998 | €320,560 | -€84,437 | -20.8% |
| Other amounts receivable | 41 | €127,779 | €401,439 | +€273,660 | +214% |
| Current investments | 50/53 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €1,438,385 | €765,834 | -€672,551 | -46.8% |
| Deferred charges and accrued income | 490/1 | - | €836 | +€836 | |
| Total equity and liabilities | 10/49 | €6,883,153 | €7,099,456 | +€216,303 | +3.1% |
| Equity | 10/15 | €3,370,511 | €3,826,119 | +€455,608 | +13.5% |
| Contributions | 10/11 | €518,600 | €518,600 | = | 0.0% |
| Reserves | 13 | €1,419,691 | €1,419,691 | = | 0.0% |
| Non-distributable reserves | 130/1 | €51,860 | €51,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €51,860 | €51,860 | = | 0.0% |
| Distributable reserves | 133 | €1,367,831 | €1,367,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,348,909 | €1,887,828 | +€538,919 | +40.0% |
| Investment grants | 15 | €83,310 | - | -€83,310 | |
| Amounts payable | 17/49 | €3,512,642 | €3,273,337 | -€239,305 | -6.8% |
| Amounts payable after more than one year | 17 | €2,670,154 | €2,194,565 | -€475,589 | -17.8% |
| Financial debts | 170/4 | €2,670,154 | €2,194,565 | -€475,589 | -17.8% |
| Amounts payable within one year | 42/48 | €834,811 | €1,067,125 | +€232,314 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €556,802 | €465,589 | -€91,213 | -16.4% |
| Trade debts | 44 | €180,432 | €342,311 | +€161,879 | +89.7% |
| Suppliers | 440/4 | €180,432 | €342,311 | +€161,879 | +89.7% |
| Taxes, remuneration and social security | 45 | €45,140 | €52,700 | +€7,560 | +16.7% |
| Remuneration and social security | 454/9 | €45,140 | €52,700 | +€7,560 | +16.7% |
| Other amounts payable | 47/48 | €52,438 | €206,525 | +€154,087 | +294% |
| Accrued charges and deferred income | 492/3 | €7,677 | €11,647 | +€3,970 | +51.7% |
| Remuneration, social security and pensions | 62 | €514,530 | €490,457 | -€24,074 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €888,992 | €684,877 | -€204,116 | -23.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,565 | - | -€8,565 | |
| Other operating charges | 640/8 | €19,476 | €32,985 | +€13,509 | +69.4% |
| Non-recurring operating charges | 66A | €30,798 | - | -€30,798 | |
| Gross operating margin | 9900 | €2,343,187 | €2,783,845 | +€440,658 | +18.8% |
| Operating profit (loss) | 9901 | €880,825 | €1,575,527 | +€694,702 | +78.9% |
| Financial income | 75/76B | €92,381 | €302,286 | +€209,905 | +227% |
| Recurring financial income | 75 | €92,381 | €282,034 | +€189,652 | +205% |
| Non-recurring financial income | 76B | - | €20,252 | +€20,252 | |
| Financial charges | 65/66B | €160,877 | €160,453 | -€425 | -0.3% |
| Recurring financial charges | 65 | €160,877 | €156,189 | -€4,688 | -2.9% |
| Non-recurring financial charges | 66B | - | €4,263 | +€4,263 | |
| Profit (loss) for the period before taxes | 9903 | €812,329 | €1,717,360 | +€905,031 | +111% |
| Income taxes | 67/77 | €205,882 | €378,441 | +€172,560 | +83.8% |
| Profit (loss) for the period | 9904 | €606,447 | €1,338,919 | +€732,471 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €606,447 | €1,338,919 | +€732,471 | +121% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.