DELIKOR: 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.
DELIKOR
Largest movements
- Stocks and contracts -€62,116
down €62,116 (-40.5%), from €153,286 to €91,170
- Receivables within one year -€44,608
down €44,608 (-40.3%), from €110,666 to €66,058
of which Trade receivables: -€55,194
- Intangible fixed assets -€12,500
down €12,500 (-13.0%), from €96,473 to €83,973
- Profit (loss) carried forward -€74,668
down €74,668 (-153.6%), from -€48,609 to -€123,277
- Trade debts -€54,547
down €54,547 (-65.7%), from €82,962 to €28,415
- Other debts +€22,997
up €22,997 (+10.9%), from €211,476 to €234,473
- Tax, wage and social debts -€11,533
down €11,533 (-79.1%), from €14,571 to €3,038
- Current portion of long-term debt -€3,980
down €3,980 (-25.5%), from €15,619 to €11,638
- Gross operating margin -€75,047
down €75,047, from €21,595 to -€53,452
- Financial charges +€2,544
up €2,544 (+75.5%), from €3,372 to €5,917
- Financial income +€1,181
up €1,181 (+176.0%), from €671 to €1,852
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 | €366,848 | €246,176 | -€120,672 | -32.9% |
| Fixed assets | 21/28 | €99,846 | €86,151 | -€13,695 | -13.7% |
| Intangible fixed assets | 21 | €96,473 | €83,973 | -€12,500 | -13.0% |
| Tangible fixed assets | 22/27 | €3,373 | €2,179 | -€1,194 | -35.4% |
| Furniture and vehicles | 24 | €563 | €366 | -€197 | -35.0% |
| Other tangible fixed assets | 26 | €2,810 | €1,812 | -€997 | -35.5% |
| Current assets | 29/58 | €267,002 | €160,025 | -€106,978 | -40.1% |
| Stocks and contracts in progress | 3 | €153,286 | €91,170 | -€62,116 | -40.5% |
| Stocks | 30/36 | €153,286 | €91,170 | -€62,116 | -40.5% |
| Amounts receivable within one year | 40/41 | €110,666 | €66,058 | -€44,608 | -40.3% |
| Trade receivables | 40 | €86,060 | €30,866 | -€55,194 | -64.1% |
| Other amounts receivable | 41 | €24,605 | €35,192 | +€10,587 | +43.0% |
| Cash at bank and in hand | 54/58 | €2,723 | €1,567 | -€1,156 | -42.5% |
| Deferred charges and accrued income | 490/1 | €329 | €1,230 | +€901 | +274.4% |
| Total equity and liabilities | 10/49 | €366,848 | €246,176 | -€120,672 | -32.9% |
| Equity | 10/15 | -€43,609 | -€118,277 | -€74,668 | -171.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,609 | -€123,277 | -€74,668 | -153.6% |
| Amounts payable | 17/49 | €410,457 | €364,452 | -€46,005 | -11.2% |
| Amounts payable after more than one year | 17 | €45,066 | €41,998 | -€3,068 | -6.8% |
| Financial debts | 170/4 | €45,066 | €41,998 | -€3,068 | -6.8% |
| Amounts payable within one year | 42/48 | €365,134 | €319,787 | -€45,347 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €15,619 | €11,638 | -€3,980 | -25.5% |
| Financial debts | 43 | €22,773 | €24,964 | +€2,191 | +9.6% |
| Credit institutions | 430/8 | €22,773 | €24,964 | +€2,191 | +9.6% |
| Trade debts | 44 | €82,962 | €28,415 | -€54,547 | -65.7% |
| Suppliers | 440/4 | €82,962 | €28,415 | -€54,547 | -65.7% |
| Advances received on contracts in progress | 46 | €17,734 | €17,259 | -€475 | -2.7% |
| Taxes, remuneration and social security | 45 | €14,571 | €3,038 | -€11,533 | -79.1% |
| Taxes | 450/3 | €14,571 | €3,038 | -€11,533 | -79.1% |
| Other amounts payable | 47/48 | €211,476 | €234,473 | +€22,997 | +10.9% |
| Accrued charges and deferred income | 492/3 | €257 | €2,667 | +€2,410 | +939.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,695 | €13,695 | = | 0.0% |
| Other operating charges | 640/8 | €1,116 | €901 | -€215 | -19.2% |
| Non-recurring operating charges | 66A | €3,519 | €2,555 | -€964 | -27.4% |
| Gross operating margin | 9900 | €21,595 | -€53,452 | -€75,047 | |
| Operating profit (loss) | 9901 | €3,266 | -€70,603 | -€73,869 | |
| Financial income | 75/76B | €671 | €1,852 | +€1,181 | +176.0% |
| Recurring financial income | 75 | €671 | €1,852 | +€1,181 | +176.0% |
| Financial charges | 65/66B | €3,372 | €5,917 | +€2,544 | +75.5% |
| Recurring financial charges | 65 | €3,372 | €5,917 | +€2,544 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | €565 | -€74,668 | -€75,232 | |
| Profit (loss) for the period | 9904 | €565 | -€74,668 | -€75,232 | |
| Profit (loss) for the period to be appropriated | 9905 | €565 | -€74,668 | -€75,232 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.