DELIRE CONSTRUCTION: 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.
DELIRE CONSTRUCTION
Largest movements
- Receivables within one year +€846,695
up €846,695 (+46.6%), from €1.8m to €2.7m
of which Other amounts receivable: +€586,635
- Stocks and contracts -€192,638
down €192,638 (-6.4%), from €3.0m to €2.8m
- Tangible fixed assets +€79,487
up €79,487 (+25.9%), from €307,337 to €386,824
of which Furniture and vehicles: +€85,872
- Other debts +€516,017
up €516,017 (+50.0%), from €1.0m to €1.5m
- Reserves +€430,938
up €430,938 (+14.6%), from €3.0m to €3.4m
of which Distributable reserves: +€430,938
- Short-term financial debts -€250,000
down €250,000 (-33.3%), from €750,000 to €500,000
- Current portion of long-term debt +€212,507
up €212,507 (+1,549%), from €13,723 to €226,230
- Trade debts -€109,004
down €109,004 (-34.8%), from €313,238 to €204,234
- Gross operating margin +€597,360
up €597,360 (+47.5%), from €1.3m to €1.9m
- Taxes +€169,917
up €169,917 (+57.8%), from €293,749 to €463,666
- Staff costs +€52,091
up €52,091 (+32.5%), from €160,403 to €212,494
- Depreciation +€19,384
up €19,384 (+28.5%), from €67,979 to €87,363
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 | €5,196,177 | €5,950,314 | +€754,137 | +14.5% |
| Fixed assets | 21/28 | €307,337 | €386,824 | +€79,487 | +25.9% |
| Tangible fixed assets | 22/27 | €307,337 | €386,824 | +€79,487 | +25.9% |
| Plant, machinery and equipment | 23 | €24,531 | €18,146 | -€6,385 | -26.0% |
| Furniture and vehicles | 24 | €282,806 | €368,679 | +€85,872 | +30.4% |
| Current assets | 29/58 | €4,888,840 | €5,563,490 | +€674,650 | +13.8% |
| Stocks and contracts in progress | 3 | €3,033,585 | €2,840,946 | -€192,638 | -6.4% |
| Contracts in progress | 37 | €3,033,585 | €2,840,946 | -€192,638 | -6.4% |
| Amounts receivable within one year | 40/41 | €1,817,096 | €2,663,790 | +€846,695 | +46.6% |
| Trade receivables | 40 | €1,380,103 | €1,640,162 | +€260,059 | +18.8% |
| Other amounts receivable | 41 | €436,992 | €1,023,628 | +€586,635 | +134% |
| Cash at bank and in hand | 54/58 | €35,878 | €57,985 | +€22,107 | +61.6% |
| Deferred charges and accrued income | 490/1 | €2,282 | €769 | -€1,513 | -66.3% |
| Total equity and liabilities | 10/49 | €5,196,177 | €5,950,314 | +€754,137 | +14.5% |
| Equity | 10/15 | €2,971,925 | €3,402,863 | +€430,938 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,953,325 | €3,384,263 | +€430,938 | +14.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,951,465 | €3,382,403 | +€430,938 | +14.6% |
| Amounts payable | 17/49 | €2,224,252 | €2,547,452 | +€323,200 | +14.5% |
| Amounts payable after more than one year | 17 | €6,416 | - | -€6,416 | |
| Financial debts | 170/4 | €6,416 | - | -€6,416 | |
| Amounts payable within one year | 42/48 | €2,217,836 | €2,547,452 | +€329,616 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €13,723 | €226,230 | +€212,507 | +1,549% |
| Financial debts | 43 | €750,000 | €500,000 | -€250,000 | -33.3% |
| Credit institutions | 430/8 | €750,000 | €500,000 | -€250,000 | -33.3% |
| Trade debts | 44 | €313,238 | €204,234 | -€109,004 | -34.8% |
| Suppliers | 440/4 | €313,238 | €204,234 | -€109,004 | -34.8% |
| Taxes, remuneration and social security | 45 | €108,296 | €68,393 | -€39,904 | -36.8% |
| Taxes | 450/3 | €88,961 | €48,420 | -€40,541 | -45.6% |
| Remuneration and social security | 454/9 | €19,336 | €19,973 | +€637 | +3.3% |
| Other amounts payable | 47/48 | €1,032,579 | €1,548,596 | +€516,017 | +50.0% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Remuneration, social security and pensions | 62 | €160,403 | €212,494 | +€52,091 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,979 | €87,363 | +€19,384 | +28.5% |
| Other operating charges | 640/8 | €17,191 | €6,180 | -€11,011 | -64.0% |
| Non-recurring operating charges | 66A | €0 | €0 | -€0 | -25.0% |
| Gross operating margin | 9900 | €1,256,281 | €1,853,641 | +€597,360 | +47.5% |
| Operating profit (loss) | 9901 | €1,010,708 | €1,547,604 | +€536,896 | +53.1% |
| Financial income | 75/76B | €6,136 | €332 | -€5,804 | -94.6% |
| Recurring financial income | 75 | €6,136 | €332 | -€5,804 | -94.6% |
| Financial charges | 65/66B | €82,953 | €100,537 | +€17,584 | +21.2% |
| Recurring financial charges | 65 | €82,953 | €100,537 | +€17,584 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €933,891 | €1,447,399 | +€513,508 | +55.0% |
| Income taxes | 67/77 | €293,749 | €463,666 | +€169,917 | +57.8% |
| Profit (loss) for the period | 9904 | €640,142 | €983,733 | +€343,591 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €640,142 | €983,733 | +€343,591 | +53.7% |
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 20 October 2026 via checked.be.