DELISAMBRES: 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.
DELISAMBRES
Largest movements
- Tangible fixed assets -€16,166
down €16,166 (-6.3%), from €258,277 to €242,111
of which Land and buildings: -€9,632
- Cash +€5,865
up €5,865 (+306%), from €1,917 to €7,783
mainly Depreciation (+€16,166) and Other debts (+€2,761)
- Profit (loss) carried forward -€13,361
down €13,361 (-1.9%), from -€710,031 to -€723,392
- Other debts +€2,761
up €2,761 (+13.4%), from €20,610 to €23,371
- Gross operating margin +€5,215
up €5,215 (+96.0%), from €5,435 to €10,649
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 | €260,194 | €249,894 | -€10,301 | -4.0% |
| Fixed assets | 21/28 | €258,277 | €242,111 | -€16,166 | -6.3% |
| Tangible fixed assets | 22/27 | €258,277 | €242,111 | -€16,166 | -6.3% |
| Land and buildings | 22 | €235,773 | €226,141 | -€9,632 | -4.1% |
| Other tangible fixed assets | 26 | €22,504 | €15,970 | -€6,534 | -29.0% |
| Current assets | 29/58 | €1,917 | €7,783 | +€5,865 | +306% |
| Current investments | 50/53 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €1,917 | €7,783 | +€5,865 | +306% |
| Total equity and liabilities | 10/49 | €260,194 | €249,894 | -€10,301 | -4.0% |
| Equity | 10/15 | €239,584 | €226,223 | -€13,361 | -5.6% |
| Contributions | 10/11 | €697,820 | €697,820 | = | 0.0% |
| Capital | 10 | €697,820 | €697,820 | = | 0.0% |
| Issued capital | 100 | €697,820 | €697,820 | = | 0.0% |
| Revaluation surpluses | 12 | €226,633 | €226,633 | = | 0.0% |
| Reserves | 13 | €25,161 | €25,161 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,161 | €25,161 | = | 0.0% |
| Legal reserve | 130 | €25,161 | €25,161 | = | 0.0% |
| Distributable reserves | 133 | €0 | €0 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€710,031 | -€723,392 | -€13,361 | -1.9% |
| Amounts payable | 17/49 | €20,610 | €23,671 | +€3,061 | +14.8% |
| Amounts payable within one year | 42/48 | €20,610 | €23,671 | +€3,061 | +14.8% |
| Trade debts | 44 | - | €300 | +€300 | |
| Suppliers | 440/4 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €20,610 | €23,371 | +€2,761 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,166 | €16,166 | +€0 | 0.0% |
| Other operating charges | 640/8 | €7,821 | €7,719 | -€102 | -1.3% |
| Non-recurring operating charges | 66A | - | €88 | +€88 | |
| Gross operating margin | 9900 | €5,435 | €10,649 | +€5,215 | +96.0% |
| Operating profit (loss) | 9901 | -€18,552 | -€13,323 | +€5,229 | +28.2% |
| Financial charges | 65/66B | €48 | €38 | -€10 | -21.5% |
| Recurring financial charges | 65 | €48 | €38 | -€10 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,601 | -€13,361 | +€5,239 | +28.2% |
| Profit (loss) for the period | 9904 | -€18,601 | -€13,361 | +€5,239 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,601 | -€13,361 | +€5,239 | +28.2% |
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.