DELIMMO: 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.
DELIMMO
Largest movements
- Cash +€3,733
up €3,733 (+24.8%), from €15,073 to €18,806
mainly Depreciation (+€3,237) and Tax, wage and social debts (+€3,050)
- Tangible fixed assets -€3,237
down €3,237 (-5.0%), from €64,114 to €60,877
- Deferred charges and accrued income +€1,440
new in 2024: €1,440
- Tax, wage and social debts +€3,050
up €3,050 (+85.2%), from €3,579 to €6,629
of which Remuneration and social security: +€3,250
- Debts after one year -€2,076
down €2,076 (-25.2%), from €8,236 to €6,160
- Reserves +€901
up €901 (+2.3%), from €39,251 to €40,152
of which Distributable reserves: +€1,329
- Profit (loss) carried forward -€833
down €833 (-20.0%), from €4,168 to €3,335
- Gross operating margin -€2,411
down €2,411 (-26.8%), from €8,984 to €6,573
- Purchases and services +€2,411
up €2,411 (+26.7%), from €9,016 to €11,427
- Depreciation +€706
up €706 (+27.9%), from €2,531 to €3,237
- Taxes -€648
down €648 (-54.5%), from €1,189 to €540
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,187 | €81,124 | +€1,936 | +2.4% |
| Fixed assets | 21/28 | €64,114 | €60,877 | -€3,237 | -5.0% |
| Tangible fixed assets | 22/27 | €64,114 | €60,877 | -€3,237 | -5.0% |
| Land and buildings | 22 | €64,114 | €60,877 | -€3,237 | -5.0% |
| Current assets | 29/58 | €15,073 | €20,246 | +€5,173 | +34.3% |
| Cash at bank and in hand | 54/58 | €15,073 | €18,806 | +€3,733 | +24.8% |
| Deferred charges and accrued income | 490/1 | - | €1,440 | +€1,440 | |
| Total equity and liabilities | 10/49 | €79,187 | €81,124 | +€1,936 | +2.4% |
| Equity | 10/15 | €62,019 | €62,087 | +€68 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,251 | €40,152 | +€901 | +2.3% |
| Tax-exempt reserves | 132 | €4,955 | €4,527 | -€428 | -8.6% |
| Distributable reserves | 133 | €34,296 | €35,625 | +€1,329 | +3.9% |
| Profit (loss) carried forward | 14 | €4,168 | €3,335 | -€833 | -20.0% |
| Provisions and deferred taxes | 16 | €1,278 | €1,167 | -€110 | -8.6% |
| Deferred taxes | 168 | €1,278 | €1,167 | -€110 | -8.6% |
| Amounts payable | 17/49 | €15,890 | €17,869 | +€1,979 | +12.5% |
| Amounts payable after more than one year | 17 | €8,236 | €6,160 | -€2,076 | -25.2% |
| Financial debts | 170/4 | €8,236 | €6,160 | -€2,076 | -25.2% |
| Amounts payable within one year | 42/48 | €7,654 | €11,709 | +€4,055 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | €2,027 | €2,076 | +€49 | +2.4% |
| Trade debts | 44 | - | €373 | +€373 | |
| Suppliers | 440/4 | - | €373 | +€373 | |
| Taxes, remuneration and social security | 45 | €3,579 | €6,629 | +€3,050 | +85.2% |
| Taxes | 450/3 | €2,179 | €1,979 | -€200 | -9.2% |
| Remuneration and social security | 454/9 | €1,400 | €4,650 | +€3,250 | +232.1% |
| Other amounts payable | 47/48 | €2,048 | €2,632 | +€583 | +28.5% |
| Turnover | 70 | €18,000 | €18,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,016 | €11,427 | +€2,411 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,531 | €3,237 | +€706 | +27.9% |
| Other operating charges | 640/8 | €1,587 | €1,677 | +€89 | +5.6% |
| Gross operating margin | 9900 | €8,984 | €6,573 | -€2,411 | -26.8% |
| Operating profit (loss) | 9901 | €4,866 | €1,659 | -€3,207 | -65.9% |
| Financial charges | 65/66B | €376 | €328 | -€48 | -12.7% |
| Recurring financial charges | 65 | €376 | €328 | -€48 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €4,490 | €1,331 | -€3,159 | -70.4% |
| Transfer from deferred taxes | 780 | €110 | €110 | = | 0.0% |
| Income taxes | 67/77 | €1,189 | €540 | -€648 | -54.5% |
| Profit (loss) for the period | 9904 | €3,412 | €901 | -€2,511 | -73.6% |
| Transfer from tax-exempt reserves | 789 | €428 | €428 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,840 | €1,329 | -€2,511 | -65.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.