Délirev: 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.
Délirev
Largest movements
- Receivables within one year +€6,410
up €6,410 (+7.1%), from €90,884 to €97,295
of which Trade receivables: +€8,103
- Tangible fixed assets -€2,748
down €2,748 (-18.3%), from €15,010 to €12,262
of which Other tangible fixed assets: -€1,412
- Profit (loss) carried forward +€3,313
up €3,313 (+13.1%), from €25,249 to €28,562
- Trade debts -€2,348
down €2,348 (-26.5%), from €8,864 to €6,516
- Tax, wage and social debts +€1,885
up €1,885 (+2.8%), from €67,552 to €69,437
of which Remuneration and social security: +€1,530
- Gross operating margin +€21,329
up €21,329 (+7.6%), from €280,692 to €302,022
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 | €108,465 | €111,315 | +€2,850 | +2.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €15,010 | €12,262 | -€2,748 | -18.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €15,010 | €12,262 | -€2,748 | -18.3% |
| Furniture and vehicles | 24 | €1,658 | €322 | -€1,337 | -80.6% |
| Other tangible fixed assets | 26 | €13,352 | €11,940 | -€1,412 | -10.6% |
| Current assets | 29/58 | €93,455 | €99,053 | +€5,598 | +6.0% |
| Amounts receivable within one year | 40/41 | €90,884 | €97,295 | +€6,410 | +7.1% |
| Trade receivables | 40 | €22,004 | €30,107 | +€8,103 | +36.8% |
| Other amounts receivable | 41 | €68,880 | €67,188 | -€1,693 | -2.5% |
| Cash at bank and in hand | 54/58 | €2,571 | €1,759 | -€812 | -31.6% |
| Total equity and liabilities | 10/49 | €108,465 | €111,315 | +€2,850 | +2.6% |
| Equity | 10/15 | €32,049 | €35,362 | +€3,313 | +10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,249 | €28,562 | +€3,313 | +13.1% |
| Amounts payable | 17/49 | €76,416 | €75,953 | -€463 | -0.6% |
| Amounts payable within one year | 42/48 | €76,416 | €75,953 | -€463 | -0.6% |
| Trade debts | 44 | €8,864 | €6,516 | -€2,348 | -26.5% |
| Suppliers | 440/4 | €8,864 | €6,516 | -€2,348 | -26.5% |
| Taxes, remuneration and social security | 45 | €67,552 | €69,437 | +€1,885 | +2.8% |
| Taxes | 450/3 | €27,042 | €27,398 | +€356 | +1.3% |
| Remuneration and social security | 454/9 | €40,510 | €42,040 | +€1,530 | +3.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €295,339 | €293,259 | -€2,080 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,862 | €2,748 | -€114 | -4.0% |
| Other operating charges | 640/8 | €1,057 | €1,137 | +€80 | +7.6% |
| Gross operating margin | 9900 | €280,692 | €302,022 | +€21,329 | +7.6% |
| Operating profit (loss) | 9901 | -€18,565 | €4,878 | +€23,443 | |
| Financial charges | 65/66B | €330 | €619 | +€289 | +87.7% |
| Recurring financial charges | 65 | €330 | €619 | +€289 | +87.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,895 | €4,259 | +€23,154 | |
| Income taxes | 67/77 | €239 | €946 | +€707 | +295.7% |
| Profit (loss) for the period | 9904 | -€19,134 | €3,313 | +€22,447 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,134 | €3,313 | +€22,447 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.