DELIOTRAP: what changed
Two financial 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.
DELIOTRAP
Largest movements
- Tangible fixed assets -€6,058
down €6,058 (-35.9%), from €16,862 to €10,804
- Receivables within one year -€5,256
down €5,256 (-38.2%), from €13,747 to €8,492
of which Trade receivables: -€3,691
- Cash +€3,852
up €3,852 (+97.8%), from €3,938 to €7,791
mainly Depreciation (+€6,058) and Receivables within one year (+€5,256)
- Profit (loss) carried forward -€4,294
down €4,294 (-253%), from -€1,699 to -€5,992
- Debts after one year -€3,767
down €3,767 (-24.6%), from €15,291 to €11,524
- Tax, wage and social debts +€1,870
up €1,870 (+110%), from €1,702 to €3,572
of which Taxes: +€1,870
- Other debts -€960
down €960 (-5.4%), from €17,930 to €16,970
- Trade debts -€453
down €453 (-52.2%), from €868 to €415
- Depreciation +€4,747
up €4,747 (+362%), from €1,311 to €6,058
- Gross operating margin -€755
down €755 (-21.0%), from €3,599 to €2,844
- Financial charges +€587
up €587 (+382%), from €154 to €741
- Other operating charges +€165
up €165 (+1,825%), from €9 to €174
- Taxes +€150
up €150 (+970%), from €15 to €165
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.
Derived cash bridge
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 | €40,711 | €33,255 | -€7,457 | -18.3% |
| Fixed assets | 21/28 | €22,762 | €16,704 | -€6,058 | -26.6% |
| Tangible fixed assets | 22/27 | €16,862 | €10,804 | -€6,058 | -35.9% |
| Furniture and vehicles | 24 | €16,862 | €10,804 | -€6,058 | -35.9% |
| Financial fixed assets | 28 | €5,900 | €5,900 | = | 0.0% |
| Current assets | 29/58 | €17,949 | €16,550 | -€1,399 | -7.8% |
| Amounts receivable within one year | 40/41 | €13,747 | €8,492 | -€5,256 | -38.2% |
| Trade receivables | 40 | €3,691 | - | -€3,691 | |
| Other amounts receivable | 41 | €10,057 | €8,492 | -€1,565 | -15.6% |
| Cash at bank and in hand | 54/58 | €3,938 | €7,791 | +€3,852 | +97.8% |
| Deferred charges and accrued income | 490/1 | €264 | €268 | +€5 | +1.7% |
| Total equity and liabilities | 10/49 | €40,711 | €33,255 | -€7,457 | -18.3% |
| Equity | 10/15 | €1,301 | -€2,992 | -€4,294 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,699 | -€5,992 | -€4,294 | -253% |
| Amounts payable | 17/49 | €39,410 | €36,247 | -€3,163 | -8.0% |
| Amounts payable after more than one year | 17 | €15,291 | €11,524 | -€3,767 | -24.6% |
| Financial debts | 170/4 | €15,291 | €11,524 | -€3,767 | -24.6% |
| Amounts payable within one year | 42/48 | €24,119 | €24,723 | +€604 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €3,620 | €3,767 | +€147 | +4.1% |
| Trade debts | 44 | €868 | €415 | -€453 | -52.2% |
| Suppliers | 440/4 | €868 | €415 | -€453 | -52.2% |
| Taxes, remuneration and social security | 45 | €1,702 | €3,572 | +€1,870 | +110% |
| Taxes | 450/3 | €202 | €2,072 | +€1,870 | +926% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €17,930 | €16,970 | -€960 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,311 | €6,058 | +€4,747 | +362% |
| Other operating charges | 640/8 | €9 | €174 | +€165 | +1,825% |
| Gross operating margin | 9900 | €3,599 | €2,844 | -€755 | -21.0% |
| Operating profit (loss) | 9901 | €2,279 | -€3,388 | -€5,666 | |
| Financial charges | 65/66B | €154 | €741 | +€587 | +382% |
| Recurring financial charges | 65 | €154 | €741 | +€587 | +382% |
| Profit (loss) for the period before taxes | 9903 | €2,125 | -€4,129 | -€6,254 | |
| Income taxes | 67/77 | €15 | €165 | +€150 | +970% |
| Profit (loss) for the period | 9904 | €2,110 | -€4,294 | -€6,403 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,110 | -€4,294 | -€6,403 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.