DELIRESTAURATION: 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.
DELIRESTAURATION
Largest movements
- Cash +€13,528
up €13,528 (+46.1%), from €29,315 to €42,843
mainly Net result for the year (+€20,539) and Depreciation (+€2,967)
- Tangible fixed assets -€2,084
down €2,084 (-27.0%), from €7,706 to €5,622
of which Land and buildings: -€1,185
- Stocks and contracts -€1,889
down €1,889 (-29.6%), from €6,380 to €4,490
- Profit (loss) carried forward +€20,539
up €20,539 (+21.9%), from -€93,729 to -€73,190
- Trade debts -€6,908
down €6,908 (-29.6%), from €23,309 to €16,401
- Tax, wage and social debts -€3,330
down €3,330 (-21.4%), from €15,552 to €12,222
of which Remuneration and social security: -€4,801
- Staff costs -€37,945
down €37,945 (-30.1%), from €126,145 to €88,200
- Gross operating margin -€19,631
down €19,631 (-14.6%), from €134,682 to €115,051
- Other operating charges -€2,472
down €2,472 (-82.3%), from €3,003 to €531
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 | €45,278 | €55,143 | +€9,865 | +21.8% |
| Fixed assets | 21/28 | €7,831 | €5,747 | -€2,084 | -26.6% |
| Tangible fixed assets | 22/27 | €7,706 | €5,622 | -€2,084 | -27.0% |
| Land and buildings | 22 | €1,336 | €151 | -€1,185 | -88.7% |
| Plant, machinery and equipment | 23 | €5,291 | €5,287 | -€5 | -0.1% |
| Furniture and vehicles | 24 | €1,079 | €185 | -€894 | -82.9% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €37,447 | €49,396 | +€11,949 | +31.9% |
| Stocks and contracts in progress | 3 | €6,380 | €4,490 | -€1,889 | -29.6% |
| Stocks | 30/36 | €6,380 | €4,490 | -€1,889 | -29.6% |
| Amounts receivable within one year | 40/41 | €943 | €762 | -€181 | -19.2% |
| Trade receivables | 40 | €200 | - | -€200 | |
| Other amounts receivable | 41 | €743 | €762 | +€19 | +2.6% |
| Cash at bank and in hand | 54/58 | €29,315 | €42,843 | +€13,528 | +46.1% |
| Deferred charges and accrued income | 490/1 | €809 | €1,300 | +€491 | +60.7% |
| Total equity and liabilities | 10/49 | €45,278 | €55,143 | +€9,865 | +21.8% |
| Equity | 10/15 | €4,338 | €24,877 | +€20,539 | +473% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €73,067 | €73,067 | = | 0.0% |
| Distributable reserves | 133 | €73,067 | €73,067 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,729 | -€73,190 | +€20,539 | +21.9% |
| Amounts payable | 17/49 | €40,940 | €30,266 | -€10,674 | -26.1% |
| Amounts payable within one year | 42/48 | €40,940 | €30,266 | -€10,674 | -26.1% |
| Trade debts | 44 | €23,309 | €16,401 | -€6,908 | -29.6% |
| Suppliers | 440/4 | €23,309 | €16,401 | -€6,908 | -29.6% |
| Taxes, remuneration and social security | 45 | €15,552 | €12,222 | -€3,330 | -21.4% |
| Taxes | 450/3 | €4,855 | €6,325 | +€1,470 | +30.3% |
| Remuneration and social security | 454/9 | €10,697 | €5,896 | -€4,801 | -44.9% |
| Other amounts payable | 47/48 | €2,078 | €1,643 | -€436 | -21.0% |
| Remuneration, social security and pensions | 62 | €126,145 | €88,200 | -€37,945 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,357 | €2,967 | -€391 | -11.6% |
| Other operating charges | 640/8 | €3,003 | €531 | -€2,472 | -82.3% |
| Gross operating margin | 9900 | €134,682 | €115,051 | -€19,631 | -14.6% |
| Operating profit (loss) | 9901 | €2,176 | €23,352 | +€21,176 | +973% |
| Financial income | 75/76B | €1 | €1 | +€0 | +75.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +75.0% |
| Financial charges | 65/66B | €2,512 | €2,814 | +€302 | +12.0% |
| Recurring financial charges | 65 | €2,512 | €2,814 | +€302 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | -€335 | €20,539 | +€20,874 | |
| Income taxes | 67/77 | €40 | - | -€40 | |
| Profit (loss) for the period | 9904 | -€375 | €20,539 | +€20,914 | |
| Profit (loss) for the period to be appropriated | 9905 | -€375 | €20,539 | +€20,914 |
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 22 October 2026 via checked.be.