DeliSaH: 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.
DeliSaH
Largest movements
- Cash -€18,144
down €18,144 (-79.7%), from €22,757 to €4,613
mainly Tax, wage and social debts (-€8,482) and Receivables within one year (-€5,891)
- Receivables within one year +€5,891
up €5,891, from €0 to €5,891
of which Other amounts receivable: +€5,351
- Tangible fixed assets -€726
down €726 (-60.4%), from €1,202 to €476
- Tax, wage and social debts -€8,482
down €8,482 (-84.2%), from €10,069 to €1,587
of which Taxes: -€8,482
- Profit (loss) carried forward -€3,409
down €3,409 (-39.9%), from €8,551 to €5,143
- Debts after one year -€1,000
down €1,000 (-33.3%), from €3,000 to €2,000
- Other debts -€473
down €473 (-100%), from €473 to €0
- Trade debts +€409
up €409 (+1,004%), from €41 to €450
- Gross operating margin -€7,434
down €7,434, from €5,762 to -€1,673
- Financial charges -€2,142
down €2,142 (-94.9%), from €2,258 to €115
- Taxes -€1,670
down €1,670 (-100%), from €1,670 to €0
- Other operating charges -€598
down €598 (-80.6%), from €742 to €144
- Financial income +€222
up €222 (+813%), from €27 to €249
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 | €24,241 | €11,280 | -€12,961 | -53.5% |
| Fixed assets | 21/28 | €1,202 | €476 | -€726 | -60.4% |
| Tangible fixed assets | 22/27 | €1,202 | €476 | -€726 | -60.4% |
| Furniture and vehicles | 24 | €1,202 | €476 | -€726 | -60.4% |
| Current assets | 29/58 | €23,039 | €10,804 | -€12,235 | -53.1% |
| Amounts receivable within one year | 40/41 | €0 | €5,891 | +€5,891 | |
| Trade receivables | 40 | €0 | €540 | +€540 | |
| Other amounts receivable | 41 | - | €5,351 | +€5,351 | |
| Cash at bank and in hand | 54/58 | €22,757 | €4,613 | -€18,144 | -79.7% |
| Deferred charges and accrued income | 490/1 | €282 | €300 | +€18 | +6.3% |
| Total equity and liabilities | 10/49 | €24,241 | €11,280 | -€12,961 | -53.5% |
| Equity | 10/15 | €9,551 | €6,143 | -€3,409 | -35.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,551 | €5,143 | -€3,409 | -39.9% |
| Amounts payable | 17/49 | €14,690 | €5,137 | -€9,552 | -65.0% |
| Amounts payable after more than one year | 17 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Financial debts | 170/4 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Amounts payable within one year | 42/48 | €11,582 | €3,037 | -€8,545 | -73.8% |
| Current portion of amounts payable after more than one year | 42 | €1,000 | €1,000 | = | 0.0% |
| Trade debts | 44 | €41 | €450 | +€409 | +1,004% |
| Suppliers | 440/4 | €41 | €450 | +€409 | +1,004% |
| Taxes, remuneration and social security | 45 | €10,069 | €1,587 | -€8,482 | -84.2% |
| Taxes | 450/3 | €10,069 | €1,587 | -€8,482 | -84.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €473 | €0 | -€473 | -100% |
| Accrued charges and deferred income | 492/3 | €108 | €101 | -€7 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €706 | €726 | +€21 | +2.9% |
| Other operating charges | 640/8 | €742 | €144 | -€598 | -80.6% |
| Gross operating margin | 9900 | €5,762 | -€1,673 | -€7,434 | |
| Operating profit (loss) | 9901 | €4,314 | -€2,543 | -€6,857 | |
| Financial income | 75/76B | €27 | €249 | +€222 | +813% |
| Recurring financial income | 75 | €27 | €249 | +€222 | +813% |
| Financial charges | 65/66B | €2,258 | €115 | -€2,142 | -94.9% |
| Recurring financial charges | 65 | €2,258 | €115 | -€2,142 | -94.9% |
| Profit (loss) for the period before taxes | 9903 | €2,084 | -€2,409 | -€4,492 | |
| Income taxes | 67/77 | €1,670 | €0 | -€1,670 | -100% |
| Profit (loss) for the period | 9904 | €413 | -€2,409 | -€2,822 | |
| Profit (loss) for the period to be appropriated | 9905 | €413 | -€2,409 | -€2,822 |
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 19 October 2026 via checked.be.