DELILEA: 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.
DELILEA
Largest movements
- Cash -€26,317
down €26,317 (-73.9%), from €35,621 to €9,305
mainly Net result for the year (-€33,557) and Debts after one year (-€6,566)
- Tangible fixed assets -€13,791
down €13,791 (-51.7%), from €26,691 to €12,899
of which Furniture and vehicles: -€12,498
- Profit (loss) carried forward -€33,557
down €33,557 (-93.8%), from -€35,789 to -€69,346
- Debts after one year -€6,566
no longer reported in 2025 (was €6,566)
- Trade debts +€1,476
up €1,476 (+33.9%), from €4,358 to €5,834
- Current portion of long-term debt -€1,233
down €1,233 (-15.8%), from €7,800 to €6,566
- Gross operating margin +€1,447
up €1,447 (+7.3%), from -€19,799 to -€18,352
- Taxes -€447
down €447 (-71.7%), from €623 to €176
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 | €64,787 | €24,913 | -€39,874 | -61.5% |
| Fixed assets | 21/28 | €26,691 | €12,899 | -€13,791 | -51.7% |
| Tangible fixed assets | 22/27 | €26,691 | €12,899 | -€13,791 | -51.7% |
| Furniture and vehicles | 24 | €22,556 | €10,059 | -€12,498 | -55.4% |
| Other tangible fixed assets | 26 | €4,134 | €2,840 | -€1,294 | -31.3% |
| Current assets | 29/58 | €38,097 | €12,014 | -€26,083 | -68.5% |
| Amounts receivable within one year | 40/41 | €825 | €925 | +€100 | +12.2% |
| Other amounts receivable | 41 | €825 | €925 | +€100 | +12.2% |
| Cash at bank and in hand | 54/58 | €35,621 | €9,305 | -€26,317 | -73.9% |
| Deferred charges and accrued income | 490/1 | €1,651 | €1,785 | +€133 | +8.1% |
| Total equity and liabilities | 10/49 | €64,787 | €24,913 | -€39,874 | -61.5% |
| Equity | 10/15 | €45,893 | €12,336 | -€33,557 | -73.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €79,682 | €79,682 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €79,482 | €79,482 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,789 | -€69,346 | -€33,557 | -93.8% |
| Amounts payable | 17/49 | €18,894 | €12,577 | -€6,317 | -33.4% |
| Amounts payable after more than one year | 17 | €6,566 | - | -€6,566 | |
| Financial debts | 170/4 | €6,566 | - | -€6,566 | |
| Amounts payable within one year | 42/48 | €12,328 | €12,577 | +€249 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €7,800 | €6,566 | -€1,233 | -15.8% |
| Trade debts | 44 | €4,358 | €5,834 | +€1,476 | +33.9% |
| Suppliers | 440/4 | €4,358 | €5,834 | +€1,476 | +33.9% |
| Taxes, remuneration and social security | 45 | €170 | €176 | +€6 | +3.7% |
| Taxes | 450/3 | €170 | €176 | +€6 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,977 | €13,791 | -€186 | -1.3% |
| Other operating charges | 640/8 | €958 | €931 | -€28 | -2.9% |
| Gross operating margin | 9900 | -€19,799 | -€18,352 | +€1,447 | +7.3% |
| Operating profit (loss) | 9901 | -€34,734 | -€33,074 | +€1,660 | +4.8% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €431 | €326 | -€105 | -24.3% |
| Recurring financial charges | 65 | €431 | €326 | -€105 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€35,166 | -€33,381 | +€1,785 | +5.1% |
| Income taxes | 67/77 | €623 | €176 | -€447 | -71.7% |
| Profit (loss) for the period | 9904 | -€35,789 | -€33,557 | +€2,232 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,789 | -€33,557 | +€2,232 | +6.2% |
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 4 October 2026 via checked.be.