DELIKUS: 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.
DELIKUS
Largest movements
- Cash -€2,382
down €2,382 (-25.4%), from €9,395 to €7,013
mainly Other debts (-€5,278) and Tax, wage and social debts (-€1,473)
- Receivables within one year +€211
new in 2025: €211
- Stocks and contracts -€153
down €153 (-26.3%), from €581 to €429
- Other debts -€5,278
down €5,278 (-54.3%), from €9,712 to €4,434
- Trade debts +€2,523
up €2,523 (+174.5%), from €1,446 to €3,969
- Profit (loss) carried forward +€1,905
up €1,905 (+29.8%), from -€6,393 to -€4,488
- Tax, wage and social debts -€1,473
down €1,473 (-28.3%), from €5,210 to €3,736
- Gross operating margin -€4,320
down €4,320 (-37.4%), from €11,564 to €7,244
- Staff costs +€2,640
up €2,640 (+501.5%), from €526 to €3,166
- Financial charges +€513
up €513 (+125.1%), from €410 to €923
- Other operating charges +€277
up €277 (+29.3%), from €943 to €1,220
- Depreciation -€132
no longer reported in 2025 (was €132)
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 | €9,977 | €7,652 | -€2,324 | -23.3% |
| Current assets | 29/58 | €9,977 | €7,652 | -€2,324 | -23.3% |
| Stocks and contracts in progress | 3 | €581 | €429 | -€153 | -26.3% |
| Stocks | 30/36 | €581 | €429 | -€153 | -26.3% |
| Amounts receivable within one year | 40/41 | - | €211 | +€211 | |
| Trade receivables | 40 | - | €211 | +€211 | |
| Cash at bank and in hand | 54/58 | €9,395 | €7,013 | -€2,382 | -25.4% |
| Total equity and liabilities | 10/49 | €9,977 | €7,652 | -€2,324 | -23.3% |
| Equity | 10/15 | -€6,392 | -€4,487 | +€1,905 | +29.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,393 | -€4,488 | +€1,905 | +29.8% |
| Amounts payable | 17/49 | €16,368 | €12,139 | -€4,229 | -25.8% |
| Amounts payable within one year | 42/48 | €16,368 | €12,139 | -€4,229 | -25.8% |
| Trade debts | 44 | €1,446 | €3,969 | +€2,523 | +174.5% |
| Suppliers | 440/4 | €1,446 | €3,969 | +€2,523 | +174.5% |
| Taxes, remuneration and social security | 45 | €5,210 | €3,736 | -€1,473 | -28.3% |
| Taxes | 450/3 | €5,210 | €3,736 | -€1,473 | -28.3% |
| Other amounts payable | 47/48 | €9,712 | €4,434 | -€5,278 | -54.3% |
| Remuneration, social security and pensions | 62 | €526 | €3,166 | +€2,640 | +501.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132 | - | -€132 | |
| Other operating charges | 640/8 | €943 | €1,220 | +€277 | +29.3% |
| Gross operating margin | 9900 | €11,564 | €7,244 | -€4,320 | -37.4% |
| Operating profit (loss) | 9901 | €9,962 | €2,858 | -€7,104 | -71.3% |
| Financial charges | 65/66B | €410 | €923 | +€513 | +125.1% |
| Recurring financial charges | 65 | €410 | €923 | +€513 | +125.1% |
| Profit (loss) for the period before taxes | 9903 | €9,552 | €1,935 | -€7,617 | -79.7% |
| Income taxes | 67/77 | - | €30 | +€30 | |
| Profit (loss) for the period | 9904 | €9,552 | €1,905 | -€7,647 | -80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,552 | €1,905 | -€7,647 | -80.1% |
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 4 October 2026 via checked.be.