DeLiKo: 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.
DeLiKo
Largest movements
- Cash +€5,271
up €5,271 (+7.5%), from €70,723 to €75,994
mainly Tax, wage and social debts (+€4,771) and Depreciation (+€4,659)
- Intangible fixed assets -€4,500
down €4,500 (-10.5%), from €42,787 to €38,287
- Receivables within one year +€3,583
up €3,583 (+49.2%), from €7,279 to €10,862
of which Other amounts receivable: +€3,170
- Tax, wage and social debts +€4,771
up €4,771 (+113.4%), from €4,209 to €8,980
of which Remuneration and social security: +€4,223
- Reserves +€1,969
up €1,969 (+3.0%), from €66,166 to €68,135
- Gross operating margin +€26,522
up €26,522 (+152.2%), from €17,427 to €43,949
- Staff costs +€19,194
up €19,194 (+162.0%), from €11,851 to €31,045
- Financial charges +€2,656
up €2,656 (+243.2%), from €1,092 to €3,747
- Depreciation +€2,408
up €2,408 (+107.0%), from €2,251 to €4,659
- Taxes +€667
up €667 (+81.9%), from €814 to €1,480
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 | €121,579 | €127,563 | +€5,984 | +4.9% |
| Fixed assets | 21/28 | €43,227 | €38,567 | -€4,659 | -10.8% |
| Intangible fixed assets | 21 | €42,787 | €38,287 | -€4,500 | -10.5% |
| Tangible fixed assets | 22/27 | €440 | €281 | -€159 | -36.2% |
| Plant, machinery and equipment | 23 | €440 | €281 | -€159 | -36.2% |
| Current assets | 29/58 | €78,352 | €88,995 | +€10,643 | +13.6% |
| Stocks and contracts in progress | 3 | €350 | €1,551 | +€1,201 | +343.2% |
| Stocks | 30/36 | €350 | €1,551 | +€1,201 | +343.2% |
| Amounts receivable within one year | 40/41 | €7,279 | €10,862 | +€3,583 | +49.2% |
| Trade receivables | 40 | €7,279 | €7,692 | +€413 | +5.7% |
| Other amounts receivable | 41 | - | €3,170 | +€3,170 | |
| Cash at bank and in hand | 54/58 | €70,723 | €75,994 | +€5,271 | +7.5% |
| Deferred charges and accrued income | 490/1 | - | €588 | +€588 | |
| Total equity and liabilities | 10/49 | €121,579 | €127,563 | +€5,984 | +4.9% |
| Equity | 10/15 | €84,766 | €86,735 | +€1,969 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,166 | €68,135 | +€1,969 | +3.0% |
| Distributable reserves | 133 | €66,166 | €68,135 | +€1,969 | +3.0% |
| Amounts payable | 17/49 | €36,812 | €40,828 | +€4,015 | +10.9% |
| Amounts payable within one year | 42/48 | €36,812 | €40,828 | +€4,015 | +10.9% |
| Trade debts | 44 | €7,427 | €7,114 | -€313 | -4.2% |
| Suppliers | 440/4 | €7,427 | €7,114 | -€313 | -4.2% |
| Taxes, remuneration and social security | 45 | €4,209 | €8,980 | +€4,771 | +113.4% |
| Taxes | 450/3 | €2,134 | €2,682 | +€548 | +25.7% |
| Remuneration and social security | 454/9 | €2,075 | €6,298 | +€4,223 | +203.5% |
| Other amounts payable | 47/48 | €25,177 | €24,734 | -€443 | -1.8% |
| Remuneration, social security and pensions | 62 | €11,851 | €31,045 | +€19,194 | +162.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,251 | €4,659 | +€2,408 | +107.0% |
| Other operating charges | 640/8 | €603 | €1,239 | +€636 | +105.4% |
| Gross operating margin | 9900 | €17,427 | €43,949 | +€26,522 | +152.2% |
| Operating profit (loss) | 9901 | €2,722 | €7,006 | +€4,284 | +157.4% |
| Financial income | 75/76B | €390 | €190 | -€200 | -51.3% |
| Recurring financial income | 75 | €390 | €190 | -€200 | -51.3% |
| Financial charges | 65/66B | €1,092 | €3,747 | +€2,656 | +243.2% |
| Recurring financial charges | 65 | €1,092 | €3,747 | +€2,656 | +243.2% |
| Profit (loss) for the period before taxes | 9903 | €2,020 | €3,449 | +€1,429 | +70.7% |
| Income taxes | 67/77 | €814 | €1,480 | +€667 | +81.9% |
| Profit (loss) for the period | 9904 | €1,206 | €1,969 | +€762 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,206 | €1,969 | +€762 | +63.2% |
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 7 October 2026 via checked.be.