DELIGRAPH: 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.
DELIGRAPH
Largest movements
- Receivables within one year +€33,593
up €33,593 (+248.8%), from €13,503 to €47,096
- Cash -€16,296
down €16,296 (-93.7%), from €17,383 to €1,087
mainly Receivables within one year (-€33,593) and Net result for the year (-€17,674)
- Tangible fixed assets -€1,188
down €1,188 (-51.3%), from €2,317 to €1,130
of which Furniture and vehicles: -€792
- Other debts +€21,897
up €21,897 (+52.5%), from €41,671 to €63,568
- Profit (loss) carried forward -€17,674
down €17,674 (-36.1%), from -€48,963 to -€66,637
- Trade debts +€7,528
up €7,528 (+41.5%), from €18,151 to €25,679
- Tax, wage and social debts +€4,357
up €4,357 (+42.9%), from €10,158 to €14,516
of which Remuneration and social security: +€8,745
- Gross operating margin +€16,667
up €16,667 (+16.1%), from €103,205 to €119,872
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 | €33,277 | €49,386 | +€16,109 | +48.4% |
| Fixed assets | 21/28 | €2,390 | €1,203 | -€1,188 | -49.7% |
| Tangible fixed assets | 22/27 | €2,317 | €1,130 | -€1,188 | -51.3% |
| Plant, machinery and equipment | 23 | €939 | €543 | -€396 | -42.1% |
| Furniture and vehicles | 24 | €1,378 | €586 | -€792 | -57.5% |
| Financial fixed assets | 28 | €73 | €73 | = | 0.0% |
| Current assets | 29/58 | €30,886 | €48,183 | +€17,297 | +56.0% |
| Amounts receivable within one year | 40/41 | €13,503 | €47,096 | +€33,593 | +248.8% |
| Trade receivables | 40 | €13,503 | €47,096 | +€33,593 | +248.8% |
| Cash at bank and in hand | 54/58 | €17,383 | €1,087 | -€16,296 | -93.7% |
| Total equity and liabilities | 10/49 | €33,277 | €49,386 | +€16,109 | +48.4% |
| Equity | 10/15 | -€36,703 | -€54,377 | -€17,674 | -48.2% |
| Contributions | 10/11 | €10,400 | €10,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,963 | -€66,637 | -€17,674 | -36.1% |
| Amounts payable | 17/49 | €69,979 | €103,762 | +€33,783 | +48.3% |
| Amounts payable within one year | 42/48 | €69,979 | €103,762 | +€33,783 | +48.3% |
| Trade debts | 44 | €18,151 | €25,679 | +€7,528 | +41.5% |
| Suppliers | 440/4 | €18,151 | €25,679 | +€7,528 | +41.5% |
| Taxes, remuneration and social security | 45 | €10,158 | €14,516 | +€4,357 | +42.9% |
| Taxes | 450/3 | €10,158 | €5,771 | -€4,388 | -43.2% |
| Remuneration and social security | 454/9 | - | €8,745 | +€8,745 | |
| Other amounts payable | 47/48 | €41,671 | €63,568 | +€21,897 | +52.5% |
| Remuneration, social security and pensions | 62 | €133,773 | €133,455 | -€317 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,178 | €1,188 | +€10 | +0.8% |
| Other operating charges | 640/8 | €1,368 | €2,492 | +€1,124 | +82.2% |
| Gross operating margin | 9900 | €103,205 | €119,872 | +€16,667 | +16.1% |
| Operating profit (loss) | 9901 | -€33,114 | -€17,264 | +€15,850 | +47.9% |
| Financial income | 75/76B | €185 | €0 | -€185 | -100.0% |
| Recurring financial income | 75 | €185 | €0 | -€185 | -100.0% |
| Financial charges | 65/66B | €247 | €128 | -€119 | -48.1% |
| Recurring financial charges | 65 | €247 | €128 | -€119 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | -€33,176 | -€17,392 | +€15,784 | +47.6% |
| Income taxes | 67/77 | €775 | €282 | -€494 | -63.7% |
| Profit (loss) for the period | 9904 | -€33,952 | -€17,674 | +€16,277 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,952 | -€17,674 | +€16,277 | +47.9% |
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 8 October 2026 via checked.be.